This document describes New York State requirements for the Metropolitan Commuter Transportation Mobility Tax MCTMT and Research Foundation of SUNY responsibilities to process and pay the MCTMT. The procedure explains what campuses must do to ensure the appropriate employees wages are accounted for each pay period for the tax calculation.
The MCTMT tax is a corporate tax liability and NO deductions will be processed from employee pay. The taxes will be expensed from the fringe benefit pool.
Chapter 25 of the Laws of 2009 added Article 23 to the Tax Law which establishes the Metropolitan Commuter Transportation Mobility Tax (MCTMT), which is effective as of March 1, 2009. This tax will be administered by the New York State Tax Department, and the proceeds from this tax will be distributed to the Metropolitan Transportation Authority (MTA).
The tax is .34% (.0034) of gross wages of those employees that perform work in the counties that are serviced by the MTA. These counties are called the Metropolitan Commuter Transportation District (MCTD) and are defined under section 1262 of the Public Authorities Law. The MCTD includes New York City (the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island)), and the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.
You can reference the New York State web site devoted to this issue if you would like more information.
The RF has developed a recurring element to identify employee records that must be included in the biweekly tax calculation. The element is called Metropolitan Commuter Transportation Mobility Tax and its assignment will depend on whether or not your campus is located within the MCTD area.
Below is a list of campuses that are located in the MCTD area. The element will automatically be assigned to all employees at these campuses. You do not have to take any action.
If your campus is not located in the MCTD you need to be aware if any of your employees are working in this area. If you do have employees working in this area the element will need to be manually assigned to the employee as of the date they started working in the MCTD. Refer to Enter a Recurring Earnings or Deductions Element.
If activity changes and the services are no longer performed in the MCTD, date track to the beginning of the pay period in which services stopped and end date the element. Refer to Change a Recurring Earnings or Deductions Element
September 18, 2009
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