Exempts individuals sixty-five years of age and older from payment of the metropolitan commuter transportation mobility tax.

New York Assembly Bill A01187 amends the tax law to exempt individuals aged sixty-five and older from the metropolitan commuter transportation mobility tax. This tax exemption applies to earnings from self-employment attributable to the mobility tax. The amendment takes effect immediately and applies to tax years commencing on and after January 1, 2026.

Exempts individuals sixty-five years of age and older from payment of the metropolitan commuter transportation mobility tax.

New York Assembly Bill A01187 amends the tax law to exempt individuals aged sixty-five and older from the metropolitan commuter transportation mobility tax. This tax exemption applies to earnings from self-employment attributable to the mobility tax. The amendment takes effect immediately and applies to tax years commencing on and after January 1, 2026.