New York A 7846: Relates to the payroll tax of the metropolitan commuter transportation district

Bill Text

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A07846 Summary:

BILL NOA07846 

&nbsp

SAME ASSAME AS S07055

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SPONSORCarroll P

&nbsp

COSPNSR

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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 A07846 Actions:

BILL NOA07846 

&nbsp

04/11/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA07846 Committee&nbspVotes:

Go to topA07846 Floor&nbspVotes:

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

Go to topA07846 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 7846

 2025-2026 Regular Sessions

 IN ASSEMBLY

 April 11, 2025
 ___________

 Introduced by M. of A. P. CARROLL -- read once and referred to the
 Committee on Ways and Means

 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
 25 sixteen of the labor law, the employer's tax shall be calculated by

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

 A. 7846 2

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

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