I 

116TH CONGRESS 

1ST SESSION H. R. 2523 

To condition the receipt of certain grants by the Metropolitan Transportation 

Authority on exempting certain drivers from congestion fees, and for 

other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 3, 2019 

Mr. GOTTHEIMER (for himself and Mr. SMITH of New Jersey) introduced the 

following bill; which was referred to the Committee on Ways and Means, 

and in addition to the Committee on Transportation and Infrastructure, 

for a period to be subsequently determined by the Speaker, in each case 

for consideration of such provisions as fall within the jurisdiction of the 

committee concerned 

A BILL 

To condition the receipt of certain grants by the Metropolitan 

Transportation Authority on exempting certain drivers 

from congestion fees, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Anti-Congestion Tax 

5 Act’’. 


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1 SEC. 2. CONDITION ON RECEIPT OF CAPITAL INVESTMENT 

2 GRANTS. 

3 (a) IN GENERAL.—Notwithstanding any other provi4 sion of law, the Secretary of Transportation may not 

5 award a capital investment grant described in section 

6 5338(d) of title 49, United States Code, to the Metropoli7 tan Transportation Authority for a project in New York 

8 State until the Secretary certifies that any vehicle entering 

9 the congestion tolling zone using a vehicular crossing 

10 known as the Holland Tunnel, the Lincoln Tunnel, or the 

11 George Washington Bridge receives an exemption as fol12 lows: The vehicle is credited an amount equal to the toll 

13 charged to such vehicle for the use of such crossing imme14 diately before entry into the congestion tolling zone from 

15 the amount of the congestion toll charged to such vehicle 

16 for purposes of entering the congestion tolling zone. 

17 (b) RULE OF CONSTRUCTION FOR GEORGE WASH18 INGTON BRIDGE.—For purposes of subsection (a), a vehi19 cle receives an exemption while crossing the George Wash20 ington Bridge if such vehicle is treated in the same man21 ner as a vehicle crossing the Henry Hudson Bridge is 

22 treated on the first date on which the congestion toll is 

23 charged. 

24 (c) EFFECTIVE DATE.—Subsection (a) shall apply 

25 with respect to a grant awarded on or after the first date 

26 on which the congestion toll is charged. 


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1 (d) DEFINITIONS.—In this section, the following defi2 nitions apply: 

3 (1) CONGESTION TOLL.—The term ‘‘congestion 

4 toll’’ means a toll charged for entry into or remain5 ing in the congestion tolling zone. 

6 (2) CONGESTION TOLLING ZONE.—The term 

7 ‘‘congestion tolling zone’’ means any roadways, 

8 bridges, tunnels, approaches, or ramps that are lo9 cated within, or enter to, the geographic area in the 

10 borough of Manhattan south of and inclusive of Six11 tieth Street to the extent practicable, but does not 

12 include the Franklin D. Roosevelt Drive. 

13 SEC. 3. CREDIT FOR CERTAIN CONGESTION TOLLS. 

14 (a) IN GENERAL.—Subpart B of part IV of sub15 chapter A of chapter 1 of the Internal Revenue Code of 

16 1986 is amended by adding after section 30D the fol17 lowing new section: 

18 ‘‘SEC. 30E. CERTAIN CONGESTION TOLLS. 

19 ‘‘(a) IN GENERAL.—There shall be allowed as a cred20 it against the tax imposed by this chapter for the taxable 

21 year an amount equal to the sum of any congestion toll 

22 (as such term is defined in section 2(d) of the Fairness 

23 for Commuters Act of 2019) paid or incurred during the 

24 taxable year by such taxpayer for the use of any qualified 

25 vehicular crossing immediately before entry into the conVerDate Sep 11 2014 05:35 May 09, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2523.IH H2523

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1 gestion tolling zone (as such term is defined in section 

2 2(d) of the Fairness for Commuters Act of 2019). 

3 ‘‘(b) QUALIFIED VEHICULAR CROSSING.—For pur4 poses of this section, the term ‘qualified vehicular cross5 ing’ means any of the vehicular crossing known as the 

6 Holland Tunnel, the Lincoln Tunnel, or the George Wash7 ington Bridge. 

8 ‘‘(c) NO DOUBLE BENEFIT.—The amount of any de9 duction or other credit allowable under this chapter for 

10 a congestion toll for which a credit is allowable under sub11 section (a) shall be reduced by the amount of credit al12 lowed under such subsection.’’. 

13 (b) CLERICAL AMENDMENT.—The table of sections 

14 for such subpart B is amended by inserting after the item 

15 relating to section 30D the following new item: 

‘‘Sec. 30E. Congestion certain tolls.’’. 

16 (c) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to taxable years beginning after 

18 the date of enactment of this Act. 

Æ 


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