Exempts residents of lower Manhattan and Staten Island from congestion surcharge pricing

S 2362 exempts residents of lower Manhattan and Staten Island from the city's congestion surcharge when using for-hire transportation services like taxis or ride-hailing. The bill adds a new provision to the tax law, ensuring the surcharge does not apply to trips for passengers who live in those specific areas. This directly affects local residents who regularly commute or travel within these boroughs using such services. The exemption applies to all for-hire vehicle trips originating or ending in the exempted zones, not to visitors or other transportation types.