Bill > A07846

This bill modifies the Metropolitan Commuter Transportation District (MCTD) payroll tax by specifically excluding Orange and Rockland counties from the tax jurisdiction. The MCTD is a regional tax district that covers several counties around New York City, and previously imposed a payroll tax on employers and self-employed individuals in those counties. Under this legislation, employers in Orange and Rockland counties will no longer be subject to the MCTD payroll tax, which previously ranged from 0.11% to 0.34% of payroll expenses depending on the size of the employer's payroll. Similarly, self-employed individuals in these two counties will be exempt from paying the tax on net earnings attributable to the MCTD that exceed $50,000. The bill will take effect immediately and apply to taxable years beginning on or after January 1, 2025, effectively removing Orange and Rockland counties from the MCTD's tax assessment area while maintaining the tax for other counties like Dutchess, Nassau, Putnam, Suffolk, and Westchester.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7846