What's happening
Writing a plain-English summary… Track this bill to get it by email.
Why it matters
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Repeals article 23 of the tax law relating to the metropolitan commuter transportation mobility tax
In Assembly Committee · Ways And Means · Sponsor George Latimer
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S5285
Title of bill
An act to repeal article 23 of the tax law, relating to the metropolitan commuter transportation mobility tax; to amend the tax law, administrative code of the city of New York, education law and the highway law, in relation to making technical corrections related thereto; and to repeal provisions of the tax law, administrative code of the city of New York, education law, public authorities law and the state finance law, relating to the metropolitan commuter transportation mobility tax
Purpose or general idea of bill
This legislation will repeal the Metropolitan Transportation Authority (MTA) payroll tax.
Summary of specific provisions
This legislation makes the proper repeals and amendments to the laws of New York in order to completely repeal the MTA payroll tax.
Justification
The MTA mobility tax, commonly referred so as the MTA payroll tax, is a burden on businesses, not-for-profits, schools and municipalities in a time of crisis in our economy. The tax is now being challenged in the state Supreme Court, on the grounds that it violates the state constitution and the New York Public Authorities Law. The complaint filed alleges that the law was unconstitutional because it is a special law, meaning that it only impacts a local portion of the state. As such, a Home Rule Message was required, or a two-thirds majority vote of the state Legislature was required to pass the law. Neither was accomplished. The complaint also alleges that this tax is improperly being used to accept the debt of the MTA, which is expressly prohibited by the state constitution, and that the tax violates the Public Authorities Law requirement that the MTA be "self-sustaining." This bill is designed to repeal the MTA tax.
Prior legislative history
2009-2010: A.9849 (Fields), Referred to Ways and Means
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately; provided that the amendments to subdivision 4 of section 618 of the tax law made by section fifteen of this act shall be subject to the expiration and reversion of such subdivision pursuant to section 8 of chapter 782 of the laws of 1988, as amended, when upon such date the provisions of section 16 of this act shall take effect; and provided further that the amendments to subdivision 4 of section 11-1718 of the administrative code of the city of New York made by section 32 of this act shall he subject to the expiration and reversion of such subdivision pursuant to section& of chapter 782 of the laws of 1988,
as amended, when upon such date the provisions of section 33 of this act shall take effect.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.