Relates to the payroll tax of the metropolitan commuter transportation district

This bill excludes Orange and Rockland counties from the metropolitan commuter transportation district (MCTD) payroll tax. It directly affects employers and self-employed individuals in those counties by removing them from the tax jurisdiction, meaning they will no longer pay the MCTD payroll tax that previously applied to businesses and self-employment earnings in those areas. The change modifies tax law definitions to exclude these counties from the MCTD boundaries, impacting both employer payroll tax rates (for businesses with varying payroll thresholds) and self-employment tax calculations. The policy change takes effect for taxable years beginning January 1, 2025.