{"data":{"id":"us-ny/n.y.-tax-law-802","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 802","heading":"Pass through of tax prohibited","body":"§ 802. Pass through of tax prohibited. An employer cannot deduct from\nthe wages or compensation of an employee any amount that represents all\nor any portion of the tax imposed on the employer under this article.","path":["Tax Law","Article 23. Metropolitan Commuter Transportation Mobility Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/802","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"fbaf561e9c576f7585ca62d94ef87dc27f9495866e8eb7f5ded5f4ecf484aefd","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-801","next":"us-ny/n.y.-tax-law-803"},"notice":"GroundRules: Original legal text. Not legal advice."}