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

This bill exempts individuals aged 65 or older with self-employment income related to the metropolitan commuter tax from paying that tax. It amends tax law to add a specific exemption for seniors whose self-employment earnings are tied to the commuter tax (MCTD), removing their obligation to pay it. The exemption applies to tax years starting January 1, 2026, and applies only to self-employment income connected to the commuter tax. The bill does not affect other tax obligations or other age groups.