Bill Text: NY A04503 | 2019-2020 | General Assembly | Introduced

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Bill Title: Increases the exemption of self-employment earnings from the metropolitan commuter transportation mobility tax from $50,000 to $100,000.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A04503 Detail]

Download: New_York-2019-A04503-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4503
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 4, 2019
                                       ___________
        Introduced  by  M.  of A. GLICK, PAULIN -- read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the tax law, in relation  to  exempting  self-employment
          earnings of one hundred thousand dollars or less from the metropolitan
          commuter transportation mobility tax
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subsection (a) of section 801 of the tax law, as amended by
     2  section 1 of part N of chapter 59 of the laws of  2012,  is  amended  to
     3  read as follows:
     4    (a)  For  the sole purpose of providing an additional stable and reli-
     5  able  dedicated  funding  source  for  the  metropolitan  transportation
     6  authority  and  its subsidiaries and affiliates to preserve, operate and
     7  improve essential transit and transportation services in  the  metropol-
     8  itan  commuter  transportation  district,  a  tax  is  hereby imposed on
     9  employers and individuals as follows: (1) For employers  who  engage  in
    10  business  within  the  MCTD,  the tax is imposed at a rate of (A) eleven
    11  hundredths (.11) percent of  the  payroll  expense  for  employers  with
    12  payroll  expense  no  greater  than  three hundred seventy-five thousand
    13  dollars in any  calendar  quarter,  (B)  twenty-three  hundredths  (.23)
    14  percent of the payroll expense for employers with payroll expense great-
    15  er  than three hundred seventy-five thousand dollars and no greater than
    16  four hundred thirty-seven thousand five hundred dollars in any  calendar
    17  quarter,  and  (C)  thirty-four  hundredths (.34) percent of the payroll
    18  expense for employers with payroll expense in  excess  of  four  hundred
    19  thirty-seven  thousand  five hundred dollars in any calendar quarter. If
    20  the employer is a professional  employer  organization,  as  defined  in
    21  section  nine hundred sixteen of the labor law, the employer's tax shall
    22  be calculated by determining the payroll expense  attributable  to  each
    23  client  who has entered into a professional employer agreement with such
    24  organization and the payroll expense attributable to  such  organization
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05668-01-9
        A. 4503                             2
     1  itself,  multiplying each of those payroll expense amounts by the appli-
     2  cable rate set forth in this paragraph and adding those products togeth-
     3  er. (2) For individuals, the tax is imposed at  a  rate  of  thirty-four
     4  hundredths  (.34)  percent  of  the net earnings from self-employment of
     5  individuals that are attributable to the MCTD if such earnings attribut-
     6  able to the MCTD exceed [fifty] one hundred thousand dollars for the tax
     7  year.
     8    § 2. This act shall take effect April 1, 2019.