Bill > S07055

This bill modifies the Metropolitan Commuter Transportation District (MCTD) payroll tax by specifically excluding Orange and Rockland counties from the tax's applicability. The MCTD is a designated area in New York state that imposes a payroll tax on employers and self-employed individuals. Currently, the tax applies to several counties, including Nassau, Dutchess, Putnam, Suffolk, and Westchester. The bill removes Orange and Rockland counties from the list of counties subject to this tax, which means employers and self-employed individuals in those two counties will no longer be required to pay the MCTD payroll tax. The tax rates for affected employers vary based on their quarterly payroll expense, ranging from 0.11% to 0.34%, and for self-employed individuals, the tax is 0.34% on net earnings exceeding $50,000. The changes will take effect for taxable years beginning on or after January 1, 2025, providing relief for businesses and self-employed individuals in Orange and Rockland counties.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7055