Exempts institutions of higher education from the metropolitan commuter transportation mobility tax

Bill S 3713 exempts colleges and universities from the metropolitan commuter transportation mobility tax. It directly affects institutions of higher education by removing this tax obligation from their operations. The bill amends tax law to explicitly include "any institution providing higher education" in the list of entities already exempt from the tax, such as public schools and libraries. This change takes effect July 1, 2025, following enactment.