Anti-Congestion Tax Act

To condition the receipt of certain grants by the Metropolitan Transportation Authority on exempting certain drivers from congestion fees, and for other purposes. 1. Short title This Act may be cited as the Anti-Congestion Tax Act 2. Condition on receipt of capital investment grants (a) In general Notwithstanding any other provision of law, the Secretary of Transportation may not award a capital investment grant described in section 5338(d) of title 49, United States Code, to the Metropolitan Transportation Authority for a project in New York State until the Secretary certifies that any vehicle entering the congestion tolling zone using a vehicular crossing known as the Holland Tunnel, the Lincoln Tunnel, or the George Washington Bridge receives an exemption as follows: The vehicle is credited an amount equal to the toll charged to such vehicle for the use of such crossing immediately before entry into the congestion tolling zone from the amount of the congestion toll charged to such vehicle for purposes of entering the congestion tolling zone. (b) Rule of construction for George Washington Bridge For purposes of subsection (a), a vehicle receives an exemption while crossing the George Washington Bridge if such vehicle is treated in the same manner as a vehicle crossing the Henry Hudson Bridge is treated on the first date on which the congestion toll is charged. (c) Effective date Subsection (a) shall apply with respect to a grant awarded on or after the first date on which the congestion toll is charged. (d) Definitions In this section, the following definitions apply: (1) Congestion toll The term congestion toll (2) Congestion tolling zone The term congestion tolling zone 3. Credit for certain congestion tolls (a) In general Subpart B of part IV of subchapter A of chapter 1 30E. Certain congestion tolls (a) In general There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of any congestion toll (as such term is defined in section 2(d) of the Fairness for Commuters Act of 2019) paid or incurred during the taxable year by such taxpayer for the use of any qualified vehicular crossing immediately before entry into the congestion tolling zone (as such term is defined in section 2(d) of the Fairness for Commuters Act of 2019). (b) Qualified vehicular crossing For purposes of this section, the term qualified vehicular crossing (c) No double benefit The amount of any deduction or other credit allowable under this chapter for a congestion toll for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection. . (b) Clerical amendment The table of sections for such subpart B is amended by inserting after the item relating to section 30D the following new item: Sec. 30E. Certain congestion tolls. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.

Summary: Anti-Congestion Tax Act This bill prohibits the Department of Transportation (DOT) from awarding capital investment grants to the Metropolitan Transportation Authority for projects in New York until DOT certifies that drivers using certain vehicular crossings (Holland Tunnel, Lincoln Tunnel, or George Washington Bridge) to enter into Manhattan receive exemptions from congestion fees. Drivers entering Manhattan using any of the three crossings receive a federal tax credit at the end of the year equal to the amount paid in congestion fees.