reglab/housing_qa huggingface dataset:
NY Tax L § 801 (2021)
2021 New York Laws TAX - Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax 801 - Imposition of Tax and Rate.

§  801.  Imposition  of  tax  and  rate.  (a)  For the sole purpose of providing an additional stable and reliable dedicated funding source for the metropolitan  transportation  authority  and  its  subsidiaries  and affiliates  to  preserve,  operate  and  improve  essential  transit and transportation services  in  the  metropolitan  commuter  transportation district,  a  tax  is  hereby  imposed  on  employers and individuals as follows: (1) For employers who engage in business within the  MCTD,  the tax  is  imposed at a rate of (A) eleven hundredths (.11) percent of the payroll expense for employers with payroll expense no greater than three hundred seventy-five thousand  dollars  in  any  calendar  quarter,  (B) twenty-three  hundredths  (.23)  percent  of  the  payroll  expense  for employers with payroll expense greater than three  hundred  seventy-five thousand  dollars and no greater than four hundred thirty-seven thousand five hundred dollars  in  any  calendar  quarter,  and  (C)  thirty-four hundredths  (.34)  percent  of  the  payroll  expense for employers with payroll expense in excess of four  hundred  thirty-seven  thousand  five hundred   dollars  in  any  calendar  quarter.  If  the  employer  is  a professional employer organization, as defined in section  nine  hundred sixteen  of  the  labor  law,  the employer's tax shall be calculated by determining the payroll expense attributable  to  each  client  who  has entered  into  a  professional employer agreement with such organization and the  payroll  expense  attributable  to  such  organization  itself, multiplying each of those payroll expense amounts by the applicable rate set  forth in this paragraph and adding those products together. (2) For individuals, the tax is imposed at  a  rate  of  thirty-four  hundredths (.34)  percent  of  the net earnings from self-employment of individuals that are attributable to the MCTD if such earnings attributable  to  the MCTD exceed fifty thousand dollars for the tax year.  (b)(1)  An  individual  having  net earnings from self-employment from activity   both   within   and   without   the   metropolitan   commuter transportation  district  is required to allocate and apportion such net earnings  to  the  MCTD  in  the  manner  required  for  allocation  and apportionment of income under article twenty-two of this chapter.  (2) In the case of individuals with earnings from self-employment, the net  earnings  from  self  employment  threshold  in  paragraph  two  of subsection (a) of this section will be computed on an  individual  basis regardless  of whether that individual filed a joint personal income tax return.  (c) The determination of whether a covered employee is employed within the MCTD  will  be  made  by  utilizing  the  rules  applicable  to  the jurisdiction  of employment for purposes of the statewide wage reporting system under section one  hundred  seventy-one-a  of  this  chapter  and substituting the MCTD for the state in that application.
NY Tax L § 802 (2021)
2021 New York Laws TAX - Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax 802 - Pass Through of Tax Prohibited.

§  802. Pass through of tax prohibited. An employer cannot deduct from   the wages or compensation of an employee any amount that represents  all   or any portion of the tax imposed on the employer under this article.
NY Tax L § 803 (2021)
2021 New York Laws TAX - Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax 803 - Exemption Override.

§  803.  Exemption override. (a) Except as provided in subdivision (b) of this section, any exemption from tax specified in any other New  York state law will not apply to the tax imposed by this article.  (b)  If  a  tax-free  NY  area  approved pursuant to the provisions of article twenty-one of the economic development law is located within the MCTD, the payroll expense in such tax-free NY area of any employer  that is  located in such area and accepted into the START-UP NY program shall be exempt from the tax imposed under this article. In addition, the  net earnings  from  self-employment of an individual from a business in such tax-free NY area that is accepted into the START-UP NY program shall  be exempt from the tax imposed under this article.
NY Tax L § 804 (2021)
2021 New York Laws TAX - Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax 804 - Payment of Tax.

§  804.  Payment  of  tax. (a) Employers with payroll expense. The tax imposed on the payroll expense of employers under section eight  hundred one  of this article for each calendar quarter must be paid quarterly at the same time as the statewide wage reporting system report is  required under  section  one  hundred  seventy-one-a  of  this  chapter; provided however, that employers subject to section nine of  this  chapter  other than school districts as defined in section thirty-six hundred nine-g of the  education  law  must pay the tax on the payroll expense at the same time as the  withholding  tax  remitted  under  the  electronic  payment reporting  system and the electronic funds transfer system authorized by section nine of this chapter.  (b) Individuals with net earnings  from  self-employment.  Individuals with  earnings  from self-employment must make estimated tax payments of the tax imposed by this article for the taxable year on the  same  dates specified  in  paragraph  one  of  subsection (c) of section six hundred eighty-five  of  this  chapter.   In   addition,   these   self-employed individuals must file a return for the taxable year by the fifteenth day of  the  fourth month following the close of the taxable year. Paragraph one of subsection (d) of section six hundred eighty-five of this chapter shall  not  apply  to  the  estimated  tax  payments  required  by  this subsection.
NY Tax L § 805 (2021)
2021 New York Laws TAX - Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax 805 - Deposit and Disposition of Revenue.

§  805.  Deposit  and disposition of revenue. (a) The taxes, interest, and penalties imposed by this article and collected or received  by  the commissioner  shall  be  deposited  daily  with  such responsible banks, banking  houses  or  trust  companies,  as  may  be  designated  by  the comptroller,  to  the  credit  of  the  comptroller  in  trust  for  the metropolitan transportation authority. An account may be established  in one  or  more  of such depositories. Such deposits will be kept separate and apart from all other money in the possession of the comptroller. The comptroller shall require adequate security from all such  depositories. Of  the  total  revenue  collected  or  received under this article, the comptroller shall retain such amount as the commissioner  may  determine to  be  necessary  for  refunds  under this article. The commissioner is authorized and directed to deduct from the  amounts  it  receives  under this  article,  before deposit into the trust accounts designated by the comptroller, a reasonable amount  necessary  to  effectuate  refunds  of appropriations  of  the  department  to reimburse the department for the costs incurred to administer, collect and distribute the  taxes  imposed by this article.  (b)  On  or before the twelfth and twenty-sixth day of each succeeding month, after reserving such amount for such refunds and  deducting  such amounts  for  such  costs,  as  provided  for  in subsection (a) of this section, the commissioner shall certify to the comptroller the amount of all revenues so received during the prior  month  as  a  result  of  the taxes,  interest  and  penalties  so  imposed. The amount of revenues so certified shall be paid over by the fifteenth and the final business day of each succeeding month from such account  without  appropriation  into the  metropolitan  transportation  authority  finance  fund  established pursuant to section twelve hundred seventy-h of the  public  authorities law,  provided,  however,  that  the  comptroller  shall ensure that any payments to the metropolitan transportation authority finance fund which are due to be paid by the final business day in the  month  of  December pursuant  to  this  subsection  shall  be  received  by the metropolitan transportation authority finance fund on the same business day in  which it is paid.
NY Tax L § 806 (2021)
2021 New York Laws TAX - Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax 806 - Procedural Provisions.

§  806.  Procedural provisions. (a) General. All provisions of article twenty-two of this chapter will apply to the provisions of this  article in the same manner and with the same force and effect as if the language of article twenty-two of this chapter had been incorporated in full into this  article  and  had  been  specifically  adjusted  for and expressly referred to the tax imposed by this article, except to the  extent  that any provision is either inconsistent with a provision of this article or is not relevant to this article. Notwithstanding the preceding sentence, no  credit against tax in article twenty-two of this chapter can be used to offset the tax due under this article.  (b) Combined Filings. Notwithstanding any  other  provisions  of  this article:  (1)  The  commissioner  may  require  the  filing of a combined return which, in addition to the return  provided  for  in  subsection  (b)  of section  eight hundred four of this article, may also include any of the returns required to be filed by a taxpayer pursuant to the provisions of section six hundred fifty-one of this chapter and which may be  required to  be filed by such taxpayer pursuant to any local law enacted pursuant to the authority  of  article  thirty,  thirty-A  or  thirty-B  of  this chapter.  (2)  Where  a  combined  return  is  required, and with respect to the payment of estimated tax, the commissioner may also require the  payment to  it  of  a  single  amount which shall equal the total of the amounts (total taxes less any credits or refunds) which would have been required to be paid with the returns or in payment of estimated tax  pursuant  to the  provisions of this article, the provisions of article twenty-two of this chapter, and  the  provisions  of  local  laws  enacted  under  the authority of article thirty, thirty-A or thirty-B of this chapter.  (3)  Notwithstanding  any  other law to the contrary, the commissioner may require that all filings of forms or returns under this article must be  filed  electronically  and  all  payments  of  tax  must   be   paid electronically.
NY Tax L § 807 (2021)
2021 New York Laws TAX - Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax 807 - Enforcement With Other Taxes.

§ 807. Enforcement with other taxes. (a) Joint assessment. If there is assessed  a  tax  under  this  article  and there is also assessed a tax against the same taxpayer pursuant to article twenty-two of this chapter or under a local law  enacted  pursuant  to  the  authority  of  article thirty,  article  thirty-A,  or  article  thirty-B  of this chapter, and payment of a single amount is required  under  the  provisions  of  this article,  such payment shall be deemed to have been made with respect to the taxes so assessed in proportion to the amounts of  such  taxes  due, including tax, penalties, interested and additions to tax.  (b)  Joint action. If the commissioner takes action under such article twenty-two or under a local law enacted pursuant  to  the  authority  of article  thirty,  thirty-A,  or thirty-B of this chapter with respect to the enforcement and collection of the tax or taxes assessed  under  such articles,  the  commissioner  shall,  whenever  possible  and necessary, accompany such action with a similar action  under  similar  enforcement and collection provisions of the tax imposed by this article.  (c)  Apportionment  of  moneys  collected  by joint action. Any moneys collected as a result of such joint action shall be deemed to have  been collected  in  proportion  to the amounts due, including tax, penalties, interest and additions to tax, under article twenty-two of this  chapter or  under  a  local  law  enacted  pursuant  to the authority of article thirty, thirty-A, or thirty-B of this chapter and  the  tax  imposed  by this article.  (d)  Joint  deficiency  action.  Whenever  the  commissioner takes any action with  respect  to  a  deficiency  of  income  tax  under  article twenty-two  of this chapter or under a local law enacted pursuant to the authority of article thirty, thirty-A,  or  thirty-B  of  this  chapter, other  than  the action set forth in subsection (a) of this section, the commissioner may in his or her discretion accompany such action  with  a similar action under this article.
NY Tax L § 850 (2021)
2021 New York Laws TAX - Tax Article 24 - Employer Compensation Expense Program 850 - Definitions.

§ 850. Definitions. For purposes of this article:  (a)  Employer.  Employer means an employer that is required by section six hundred seventy-one of this chapter to deduct and withhold tax  from wages.  (b)  Electing employer. Electing employer is an employer that has made the election provided for in section eight  hundred  fifty-one  of  this article.  (c)  Payroll  expense. Payroll expense means wages and compensation as defined in sections 3121 and 3231 of the internal revenue code  (without regard  to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all covered employees.  (d) Covered  employee.  Covered  employee  means  an  employee  of  an electing  employer  who is employed in New York, who is required to have amounts withheld under section six hundred seventy-one of this  chapter, and  who receives annual wages and compensation from his or her employer of more than forty  thousand  dollars  annually.  The  determination  of whether  an  employee  is  a covered employee under this article will be made by utilizing the rules applicable to the jurisdiction of employment for purposes of the statewide wage reporting system  under  section  one hundred seventy-one-a of this chapter.
NY Tax L § 851 (2021)
2021 New York Laws TAX - Tax Article 24 - Employer Compensation Expense Program 851 - Employer Election.

§  851.  Employer  election.  (a)  Any  employer  who  employs covered employees in the state shall be allowed to make an annual election to be taxed under this article.  (b) In order to be effective, the annual election must be made by  (1) if  the  employer  is  not a corporation, by any member, owner, or other individual with authority to bind the entity or  sign  returns  required pursuant  to  section six hundred fifty-three of this chapter; or (2) if the employer is a  for-profit  or  not-for-profit  corporation,  by  any officer  or  manager  of the employer who is authorized under the law of the state where the corporation is incorporated or under the  employer's organizational  documents  to  make  the  election and who represents to having such authorization under  penalty  of  perjury;  or  (3)  if  the employer is a trust, by the unanimous consent of all trustees; or (4) if the employer is a governmental entity, by the chief executive officer of such governmental entity.  (c)  The  annual  election  must  be  made  by  December first of each calendar year and  will  take  effect  for  the  immediately  succeeding calendar  year.    If  an  election  is  made  after December first of a calendar year, it will  first  take  effect  in  the  second  succeeding calendar year.  (d)  If  an  employer  determines  that  the election made pursuant to subsection (b) of this section was in error and such employer  does  not wish  to  participate in the program for the calendar year and has taken no action to comply with the requirements of this article, the  employer may  revoke the election to participate in the program. For the calendar year two thousand twenty, such revocation of the employer  election  may be  made on or before April fifteenth, two thousand twenty. For calendar years beginning two thousand twenty-one and thereafter, such  revocation of the employer election must be made no later than January fifteenth of the immediately succeeding calendar year after the employer election was made.
NY Tax L § 852 (2021)
2021 New York Laws TAX - Tax Article 24 - Employer Compensation Expense Program 852 - Imposition and Rate of Tax.

§  852.  Imposition  and  rate  of tax. A tax is hereby imposed on the   payroll expense paid by electing employers to covered employees. For two   thousand nineteen, the tax shall be equal to one and one-half percent of   the payroll expense paid by  electing  employers  to  covered  employees   during  the  calendar quarter. For two thousand twenty, the tax shall be   equal to three percent of the payroll expense paid by electing employers   to covered employees during  the  calendar  quarter.  For  two  thousand   twenty-one and thereafter, the tax shall be equal to five percent of the   payroll  expense  paid by electing employers to covered employees during   the calendar quarter. An electing employer shall only be subject to  the   tax  imposed  under  this  article  on  the  payroll expense paid to any   covered employee during the calendar year in excess  of  forty  thousand   dollars.
NY Tax L § 853 (2021)
2021 New York Laws TAX - Tax Article 24 - Employer Compensation Expense Program 853 - Pass Through of Tax.

§  853.  Pass through of tax. An employer cannot deduct from the wages   or compensation of an employee any amount that  represents  all  or  any   portion of the tax imposed on the employer under this article.
NY Tax L § 854 (2021)
2021 New York Laws TAX - Tax Article 24 - Employer Compensation Expense Program 854 - Payment of Tax.

§ 854. Payment of tax. Employers with payroll expense. The tax imposed   on the payroll expense of electing employers under section eight hundred   fifty-two  of  this  article  must be paid at the same time the electing   employer is  required  to  remit  payments  under  section  six  hundred   seventy-four  of this chapter; provided however, that electing employers   subject to the provisions in section nine of this chapter must  pay  the   tax  on  the  payroll  expense  at  the same time as the withholding tax   remitted  under  the  electronic  payment  reporting  system   and   the   electronic  funds  transfer  system  authorized  by section nine of this   chapter.
NY Tax L § 855 (2021)
2021 New York Laws TAX - Tax Article 24 - Employer Compensation Expense Program 855 - Employee Credit.

§  855.  Employee credit. A covered employee shall be allowed a credit   against the tax  imposed  under  article  twenty-two  of  this  chapter,   computed  pursuant  to the provisions of subsection (ccc) of section six   hundred six of this chapter.
NY Tax L § 856 (2021)
2021 New York Laws TAX - Tax Article 24 - Employer Compensation Expense Program 856 - Deposit and Disposition of Revenue.

§  856.  Deposit  and  disposition  of  revenue.  All taxes, interest,   penalties, and fees collected or received by the commissioner under this   article shall be deposited and disposed of pursuant to the provisions of   section one hundred seventy-one-a of this chapter.
NY Tax L § 857 (2021)
2021 New York Laws TAX - Tax Article 24 - Employer Compensation Expense Program 857 - Procedural Provisions.

§  857.  Procedural provisions. (a) General. All provisions of article twenty-two of this chapter will apply to the provisions of this  article in the same manner and with the same force and effect as if the language of article twenty-two of this chapter had been incorporated in full into this  article  and  had  been  specifically  adjusted  for and expressly referred to the tax imposed by this article, except to the  extent  that any provision is either inconsistent with a provision of this article or is not relevant to this article. Notwithstanding the preceding sentence, no  credit against tax in article twenty-two of this chapter can be used to offset the tax due under this article.  (b) Notwithstanding any other law to the  contrary,  the  commissioner may require that all filings of forms or returns under this article must be   filed   electronically  and  all  payments  of  tax  must  be  paid electronically. The commissioner may prescribe the methods for quarterly filings by  electing  employers,  including  but  not  limited  to,  the inclusion of specific employee-level detail.
NY Tax L § 861 (2021)
2021 New York Laws TAX - Tax Article 24-A - Pass-Through Entity Tax 861 - Pass-Through Entity Tax Election.

§  861. Pass-through entity tax election. (a) Any eligible partnership or eligible S corporation shall be allowed to make an annual election to be taxed pursuant to this article.  (b) In order to be effective, the annual election must be made (1)  if the  entity  is an S corporation, by any officer, manager or shareholder of the S corporation who is authorized under the law of the state  where the   corporation   is   incorporated   or  under  the  S  corporation's organizational documents to make the  election  and  who  represents  to having such authorization under penalty of perjury; or (2) if the entity is  not  an  S  corporation,  by  any  member,  partner, owner, or other individual with authority to bind the entity or sign returns pursuant to section six hundred fifty-three of this chapter.  (c) The annual election must be made by the  due  date  of  the  first estimated payment under section eight hundred sixty-four of this chapter and will take effect for the current taxable year. Only one election may be  made  during each calendar year. An election made under this section is irrevocable.
NY Tax L § 862 (2021)
2021 New York Laws TAX - Tax Article 24-A - Pass-Through Entity Tax 862 - Imposition and Rate of Tax.

§  862.  Imposition  and rate of tax. A tax is hereby imposed for each   taxable year on the pass-through entity taxable income of every electing   partnership and every electing S  corporation.  This  tax  shall  be  in   addition  to  any  other  taxes  imposed under this chapter and shall be   determined in accordance with the following table:For each taxable  year  beginning  on  or  after  January  first,  two   thousand  twenty-one:    If  pass-through entity taxable income is:  Not   over $2,000,000 6.85% of taxable income.  Over $2,000,000 but  not  over   $5,000,000  $137,000  plus  9.65%  of  the  excess over $2,000,000. Over   $5,000,000 but not over $25,000,000 $426,500 plus 10.30% of excess  over   $5,000,000.  Over  $25,000,000 $2,486,500 plus 10.90% of the excess over   $25,000,000.