Anti-Congestion Tax Act
Bill: H.R.5014 | Sponsor: Rep. Gottheimer, Josh (D-NJ)
Policy area: Transportation and Public Works

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.

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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Anti-Congestion Tax Act''.

SEC. 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'' means a 
        toll charged for entry into or remaining in the congestion 
        tolling zone.
            (2) Congestion tolling zone.--The term ``congestion tolling 
        zone'' means any roadways, bridges, tunnels, approaches, or 
        ramps that are located within, or enter to, the geographic area 
        in the borough of Manhattan south of and inclusive of Sixtieth 
        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 subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding after section 
30D the following new section:

``SEC. 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' means any of the vehicular 
crossing known as the Holland Tunnel, the Lincoln Tunnel, or the George 
Washington Bridge.
    ``(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.
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