It's not exemptions, it's discounts. And not day visitors, but overnight visitors.

> while discounts for low-income drivers and overnight visitors are also reportedly in the cards.

They are considered because of politics. New Jersey politicians have zero to gain, and their constituents have something to lose. New York may decide to give zero damns and risk litigation (who knows, maybe there's an interstate commerce angle?). Or they might throw them a symbolic bone.