Relates to the payroll tax of the metropolitan commuter transportation district

This bill (S 7055) removes Orange and Rockland counties from the Metropolitan Commuter Transportation District (MCTD) payroll tax jurisdiction. It amends tax law definitions to exclude these counties from the list of areas subject to the MCTD payroll tax, which currently applies to businesses and self-employed individuals in Dutchess, Nassau, Putnam, Suffolk, and Westchester counties. As a result, employers and self-employed people in Orange and Rockland will no longer pay this tax on qualifying payroll or self-employment earnings. The change takes effect for taxable years beginning January 1, 2025.