Chapter 25 of the laws of 2009 placed an unconstitutional payroll tax and financial burden on tax-exempt churches, synagogues and other houses of worship in 12 New York State counties. This tax is referred to as the Metropolitan Commuter Transportation Mobility (MCTM) tax.

The MCTM is a tax on employers – including constitutionally-protected churches and synagogues. It is a tax upon the house of worship’s payroll, not a withholding tax on the individual employee’s compensation.

The New York State Constitution specifically forbids the taxation of churches. According to the State Constitution, Article XVI, § 1, “Exemptions from taxation may be granted only by general laws. Exemptions may be altered or repealed except those exempting real or personal property used exclusively for religious, educational or charitable purposes as defined by law and owned by any corporation or association organized or conducted exclusively for one or more of such purposes and not operating for profit.”

New Yorkers for Constitutional Freedoms (NYCF) represents many of the churches affected by the MCTM tax. NYCF believes the MCTM tax is unconstitutional and leaves the State of New York vulnerable to costly litigation.

NYCF seeks legislative language repealing this unconstitutional tax in the 2011-2012 budget process.

NYCF appreciates all legislative assistance in carrying this banner on behalf of churches across New York State as the Governor and the New York State Legislature head in to the 2011-2012 budget negotiations.