I 
119TH CONGRESS 
1ST SESSION 
H. R. 344 
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 
JANUARY 13, 2025 
Mr. GOTTHEIMER (for himself and Mr. VAN DREW) 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 com-
mittee 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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(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 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 Anti-Con-
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gestion Tax Act) paid or incurred during the taxable year 
by such taxpayer for the use of any qualified vehicular 
crossing immediately before entry into the congestion toll-
ing zone (as such term is defined in section 2(d) of the 
Anti-Congestion Tax Act). 
‘‘(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, the George Wash-
ington Bridge, or any other vehicular crossing for the use 
of crossing immediately before entry into the congestion 
tolling zone. 
‘‘(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. 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. 
Æ 
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