He's against it (this press release incorrectly says "computer" tax instead of "commuter" tax).
Nice scam. Charge income tax for people who don't live in your city, but just work there.
STATEMENT BY MAYOR RUDOLPH W. GIULIANI IN RESPONSE TO STATE LEGISLATURE'S REPEAL OF COMPUTER INCOME TAX
"I believe that the legislation repealing the commuter income tax, passed in haste in Albany today, represents a triumph of politics over common sense. This modest .45 tax, which has not been increased in 28 years is just, equitable and the lowest comparable non-resident tax anywhere in the country, including Yonkers. If Albany is truly interested in tax reform that will spur the economy, create jobs and lift real government burdens, they failed miserably today.
Despite the Governor's contrary statements, I would urge him to veto this legislation because it does not have an accompanying home rule message and is therefore illegal.
I got the commuter tax part. Like you said, nice. Tax your locals to death and when they move away, charge them for the privilege of working in NYC.