Exempts residents of lower Manhattan and Staten Island from the congestion surcharge imposed under the tax law.

This bill amends the tax law to exempt residents of lower Manhattan and Staten Island from the congestion surcharge. The surcharge, which applies to for-hire transportation trips, will no longer be imposed on trips for passengers residing in these areas. The change will take effect 30 days after the bill becomes law.

Exempts residents of lower Manhattan and Staten Island from the congestion surcharge imposed under the tax law.

This bill amends the tax law to exempt residents of lower Manhattan and Staten Island from the congestion surcharge. The surcharge, which applies to for-hire transportation trips, will no longer be imposed on trips for passengers residing in these areas. The change will take effect 30 days after the bill becomes law.