I 
118TH CONGRESS 
1ST SESSION 
H. R. 422 
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 20, 2023 
Mr. GOTTHEIMER (for himself, Mr. VAN DREW, and Mr. LAWLER) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committee on Transportation and Infra-
structure, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion 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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SEC. 2. CONDITION ON RECEIPT OF CAPITAL INVESTMENT 
GRANTS. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion 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 Metropoli-
tan 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, or any other vehicular cross-
ing for the use of crossing immediately before entry into 
the congestion tolling zone, receives an exemption as fol-
lows: The vehicle is credited an amount equal to the toll 
charged to such vehicle for the use of such crossing imme-
diately 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 WASH-
INGTON BRIDGE.—For purposes of subsection (a), a vehi-
cle receives an exemption while crossing the George Wash-
ington Bridge if such vehicle is treated in the same man-
ner as a vehicle crossing the Henry Hudson Bridge is 
treated on the first date on which the congestion toll is 
charged. 
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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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