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The owner of a small transportation company on Long Island is arguing that it is not only unfair he has to pay a payroll tax that benefits a competitor of his — the Metropolitan Transportation Authority — but that its adoption was unconstitutional.

William Schoolman, president of Hampton Luxury Liner and Classic Coach, a luxury coach bus service that operates between Manhattan and various locations in Suffolk County, filed a lawsuit Dec. 14 in state Supreme Court in Suffolk County after having to pay $2,500 in payroll taxes in 2009 for the MTA fund.

Gov. David A. Paterson in May signed into law legislation that requires employers in the MTA’s service area to pay the payroll taxes. Lawmakers said the tax was needed to help bring MTA out of a $1.8 billion deficit.

“New York state is very unfriendly to businesses. It really is outrageous what the Legislature did,” said Schoolman. “They passed an illegal law.”

The Metropolitan Commuter Transportation Mobility Tax affects employers, including schools, hospitals and people who are self-employed, in the New York City boroughs and Rockland, Putnam, Nassau, Suffolk, Orange, Dutchess and Westchester counties. The tax amounts to 0.34 percent of every 1 percent of their payroll.

The 12 counties make up the Metropolitan Commuter Transportation District.

Schoolman’s lawsuit lists six causes of action, and five of them are claims of constitutional violations.

The suit alleges the Legislature failed to the pass the payroll tax law by the two-thirds vote required for legislation affecting property and the appropriation of money for local government: It passed in the Senate with 60 percent of the vote and in the Assembly with 52 percent.

The suit also claims the bill passed with more than one appropriation, which is unconstitutional under Article VII, Section 6 of the Constitution, which states: “… no appropriations shall be made except by separate bills each for a single object or purpose.”

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A legislative tax panel approved a bill Monday that would let state taxpayers deduct donations to Haiti earthquake relief efforts when they file their 2009 taxes this spring.

It would make state tax law match up with a federal law allowing taxpayers to deduct donations made by the end of February from their 2009 tax returns instead of waiting until next year.

The House Taxes Committee passed the bill from Rep. Ann Lenczewski (len-CHEHS’-kee) on a voice vote.

Lenczewski says the bill has received bipartisan support. She expects it to pass through the Legislature quickly.

The Haiti proposal is similar to a state law passed in 2005 to encourage donations to help victims of the 2004 Indian Ocean tsunami.

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