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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Anti-Congestion Tax 
Act’’. 
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(d) DEFINITIONS.—In this section, the following defi-
nitions apply: 
(1) CONGESTION TOLL.—The term ‘‘congestion 
toll’’ means a toll charged for entry into or remain-
ing in the congestion tolling zone. 
(2) CONGESTION
TOLLING
ZONE.—The term 
‘‘congestion tolling zone’’ means any roadways, 
bridges, tunnels, approaches, or ramps that are lo-
cated within, or enter to, the geographic area in the 
borough of Manhattan south of and inclusive of Six-
tieth Street to the extent practicable, but does not 
include the Franklin D. Roosevelt Drive. 
SEC. 3. CREDIT FOR CERTAIN CONGESTION TOLLS. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding after section 30D the fol-
lowing new section: 
‘‘SEC. 30E. CERTAIN CONGESTION TOLLS. 
‘‘(a) IN GENERAL.—There shall be allowed as a cred-
it 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 con-
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gestion tolling zone (as such term is defined in section 
2(d) of the Fairness for Commuters Act of 2019). 
‘‘(b) QUALIFIED VEHICULAR CROSSING.—For pur-
poses of this section, the term ‘qualified vehicular cross-
ing’ means any of the vehicular crossing known as the 
Holland Tunnel, the Lincoln Tunnel, or the George Wash-
ington Bridge. 
‘‘(c) NO DOUBLE BENEFIT.—The amount of any de-
duction or other credit allowable under this chapter for 
a congestion toll for which a credit is allowable under sub-
section (a) shall be reduced by the amount of credit al-
lowed 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. Congestion certain tolls.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of enactment of this Act. 
Æ 
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