NY A10399

Amends the metropolitan commuter transportation mobility tax to limit its applicability to March 1, 2009 through December 31, 2010 for employers and January 1, 2009 through December 31, 2010 for self-employed individuals.

Public school districts within the metropolitan commuter transportation district (MCTD) are subject to the tax beginning September 1, 2009 and ending December 31, 2010.

Individual taxpayers' 2009 tax liability is calculated using only ten-twelfths of net earnings for that year.

Employers and self-employed individuals must make initial tax payments by the due date of the first withholding tax payment on or after October 31, 2009.

The entire act expires and is repealed on December 31, 2010.