A trial court sitting in Nassau County, Long Island, New York, recently found the MTA (Metropolitan Transit Authority) payroll tax, enacted in 2009, to have been unconstitutionally enacted by the New York legislature. While it is likely that the decision in Mangano v. Silver will be appealed to an appellate court, in the interim, taxpayers engaged in business in the Metropolitan Commuter Transportation District need to continue to pay the MTA tax pending the outcome of the expected appeal. However, protective refund claims need to be considered and filed for any periods for which the statute of limitations is closing.