Perspectives

Changes to New York's Metropolitan Commuter Transportation Mobility Tax

Multistate tax alert | October 31, 2014

In this alert we discuss the changes to the Metropolitan Commuter Transportation Mobility Tax ("MCTMT") and suggest some taxpayer considerations.

New York's Metropolitan Commuter Transportation Mobility Tax

New York Tax Law imposes the Metropolitan Commuter Transportation Mobility Tax ("MCTMT") on certain employers and self-employed individuals engaging in business within the metropolitan commuter transportation district ("MCTD").1 New York’s 2014-2015 Budget Act included certain provisions that simplify the administration of the MCTMT on self-employed individuals and members of partnerships engaging in business within the MCTD.2 These changes are effective for tax years beginning on or after January 1, 2015.3 The payment and filing due dates for the MCTMT imposed on employers have not changed.

In this alert we discuss the changes to the MCTMT and suggest some taxpayer considerations.

1 The MCTD covers the five boroughs of New York City (New York (Manhattan), Brooklyn, Bronx, Richmond (Staten Island), and Queens), Nassau and Suffolk Counties on Long Island, and Dutchess, Orange, Putnam, Rockland, and Westchester Counties, which are to the north of New York City. N.Y. Tax Law § 800(a) and N.Y. Pub. Auth. Law § 1262.

2 Chapter 59 of the Laws of 2014 (Part DD).

3 See TSB-M-14(1)MCTMT (Aug. 25, 2014). 

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The Multistate Tax Alert Archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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