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 (e.g., Holland Tunnel, Lincoln Tunnel, or George Washington Bridge) to enter into Manhattan receive exemptions from congestion fees. Drivers entering Manhattan using any of the crossings receive a federal tax credit at the end of the year equal to the amount paid in congestion fees.