New York S 7055: Relates to the payroll tax of the metropolitan commuter transportation district

Bill Text

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S07055 Summary:

BILL NOS07055 

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SAME ASSAME AS A07846

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SPONSORWEBER

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COSPNSRROLISON

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MLTSPNSR

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Amd §§800 & 801, Tax L

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Excludes the counties of Orange and Rockland from the payroll tax of the metropolitan commuter transportation district.

Go to top S07055 Actions:

BILL NOS07055 

&nbsp

03/31/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

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Go to topS07055 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS07055 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 7055

 2025-2026 Regular Sessions

 IN SENATE

 March 31, 2025
 ___________

 Introduced by Sen. WEBER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to the metropolitan commuter
 transportation district and the payroll 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 800 of the tax law, as added by
 2 section 1 of part C of chapter 25 of the laws of 2009, is amended to
 3 read as follows:
 4 (a) Metropolitan commuter transportation district. The metropolitan
 5 commuter transportation district ("MCTD") means the area of the state
 6 included in the district created and governed by section twelve hundred
 7 sixty-two of the public authorities law, excluding the counties of
 8 Orange and Rockland for the purposes of this article.
 9 § 2. Subparagraph (A) of paragraph 1 of subsection (a) of section 801
 10 of the tax law, as amended by section 1 of part Q of chapter 58 of the
 11 laws of 2023, is amended to read as follows:
 12 (A) For employers who engage in business within the MCTD, in the coun-
 13 ties of Dutchess, Nassau, [Orange,] Putnam, [Rockland,] Suffolk and
 14 Westchester, the tax is imposed at a rate of (i) eleven hundredths (.11)
 15 percent of the payroll expense for employers with payroll expense no
 16 greater than three hundred seventy-five thousand dollars in any calendar
 17 quarter, (ii) twenty-three hundredths (.23) percent of the payroll
 18 expense for employers with payroll expense greater than three hundred
 19 seventy-five thousand dollars and no greater than four hundred thirty-
 20 seven thousand five hundred dollars in any calendar quarter, and (iii)
 21 thirty-four hundredths (.34) percent of the payroll expense for employ-
 22 ers with payroll expense in excess of four hundred thirty-seven thousand
 23 five hundred dollars in any calendar quarter. If the employer is a
 24 professional employer organization, as defined in section nine hundred

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11384-01-5

 S. 7055 2

 1 sixteen of the labor law, the employer's tax shall be calculated by
 2 determining the payroll expense attributable to each client who has
 3 entered into a professional employer agreement with such organization
 4 and the payroll expense attributable to such organization itself, multi-
 5 plying each of those payroll expense amounts by the applicable rate set
 6 forth in this paragraph and adding those products together.
 7 § 3. The opening paragraph of subparagraph (A) of paragraph 2 of
 8 subsection (a) of section 801 of the tax law, as amended by section 1 of
 9 part C of chapter 59 of the laws of 2024, is amended to read as follows:
 10 For individuals, the tax is imposed at a rate of thirty-four
 11 hundredths (.34) percent of the net earnings from self-employment of
 12 individuals that are attributable to the MCTD, in the counties of Dutch-
 13 ess, Nassau, [Orange,] Putnam, [Rockland,] Suffolk, and Westchester, if
 14 such earnings attributable to the MCTD exceed fifty thousand dollars for
 15 the tax year.
 16 § 4. This act shall take effect immediately and shall apply to taxable
 17 years beginning on or after January 1, 2025.

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