§ 801. Imposition of tax and rate. (a) For the sole purpose of\nproviding an additional stable and reliable dedicated funding source for\nthe metropolitan transportation authority and its subsidiaries and\naffiliates to preserve, operate and improve essential transit and\ntransportation services in the metropolitan commuter transportation\ndistrict, a tax is hereby imposed on employers and individuals as\nfollows: (1) (A) For tax quarters beginning before July first, two\nthousand twenty-five, employers who engage in business within the MCTD,\nin the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk\nand Westchester, the tax is imposed at a rate of (i) eleven hundredths\n(.11) percent of the payroll expense for employers with payroll expense\ngreater than three hundred twelve thousand five hundred dollars and no\ngreater than three hundred seventy-five thousand dollars in any calendar\nquarter, (ii) twenty-three hundredths (.23) percent of the payroll\nexpense for employers with payroll expense greater than three hundred\nseventy-five thousand dollars and no greater than four hundred\nthirty-seven thousand five hundred dollars in any calendar quarter, and\n(iii) thirty-four hundredths (.34) percent of the payroll expense for\nemployers with payroll expense in excess of four hundred thirty-seven\nthousand five hundred dollars in any calendar quarter. If the employer\nis a professional employer organization, as defined in section nine\nhundred sixteen of the labor law, the employer's tax shall be calculated\nby determining the payroll expense attributable to each client who has\nentered into a professional employer agreement with such organization\nand the payroll expense attributable to such organization itself,\nmultiplying each of those payroll expense amounts by the applicable rate\nset forth in this paragraph and adding those products together.\n (B) For tax quarters beginning before July first, two thousand\ntwenty-five, employers who engage in business within the MCTD, in the\ncounties of Bronx, Kings, New York, Queens, and Richmond, the tax is\nimposed at a rate of (i) eleven hundredths (.11) percent of the payroll\nexpense for employers with payroll expense greater than three hundred\ntwelve thousand five hundred dollars and no greater than three hundred\nseventy-five thousand dollars in any calendar quarter, (ii) twenty-three\nhundredths (.23) percent of the payroll expense for employers with\npayroll expense greater than three hundred seventy-five thousand dollars\nand no greater than four hundred thirty-seven thousand five hundred\ndollars in any calendar quarter, and (iii) sixty hundredths (.60)\npercent of the payroll expense for employers with payroll expense in\nexcess of four hundred thirty-seven thousand five hundred dollars in any\ncalendar quarter. If the employer is a professional employer\norganization, as defined in section nine hundred sixteen of the labor\nlaw, the employer's tax shall be calculated by determining the payroll\nexpense attributable to each client who has entered into a professional\nemployer agreement with such organization and the payroll expense\nattributable to such organization itself, multiplying each of those\npayroll expense amounts by the applicable rate set forth in this\nparagraph and adding those products together.\n (C) For tax quarters beginning on and after July first, two thousand\ntwenty-five, for employers within MCTD zone one, the tax is imposed at a\nrate of (i) fifty-five thousandths (.055) percent of the payroll expense\nfor employers with payroll expense greater than three hundred twelve\nthousand five hundred dollars and no greater than three hundred\nseventy-five thousand dollars in any calendar quarter, (ii) one hundred\nfifteen thousandths (.115) percent of the payroll expense for employers\nwith payroll expense greater than three hundred seventy-five thousand\ndollars and no greater than four hundred thirty-seven thousand five\nhundred dollars in
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