The Department of Taxation and Finance has issued a Technical Memorandum discussing changes to the Metropolitan Commuter Transportation Mobility Tax that go into effect in 2012. Legislative Amendments to the Metropolitan Commuter Transportation Mobility Tax, TSB-M-12(1)MCTMT (N.Y.S. Dep’t of Taxation & Fin., Jan. 26, 2012). Among the changes discussed is the increase in the threshold for self-employed individuals subject to the tax (raised from $10,000 to $50,000 in annual self-employment earnings within the district), and the increase (beginning April 1, 2012) in the employer’s threshold for liability for the tax (increased from $2,500 in payroll expense in a calendar quarter to $312,500 in a calendar quarter). Also, employers meeting the definition of an “eligible educational institution” are no longer subject to the tax.