I
119THCONGRESS
1
STSESSION 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
JANUARY13, 2025
Mr. G
OTTHEIMER(for himself and Mr. VANDREW) 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-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Anti-Congestion Tax 4
Act’’. 5
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•HR 344 IH
SEC. 2. CONDITION ON RECEIPT OF CAPITAL INVESTMENT 1
GRANTS. 2
(a) I
NGENERAL.—Notwithstanding any other provi-3
sion of law, the Secretary of Transportation may not 4
award a capital investment grant described in section 5
5338(d) of title 49, United States Code, to the Metropoli-6
tan Transportation Authority for a project in New York 7
State until the Secretary certifies that any vehicle entering 8
the congestion tolling zone using a vehicular crossing 9
known as the Holland Tunnel, the Lincoln Tunnel, or the 10
George Washington Bridge, or any other vehicular cross-11
ing for the use of crossing immediately before entry into 12
the congestion tolling zone, receives an exemption as fol-13
lows: The vehicle is credited an amount equal to the toll 14
charged to such vehicle for the use of such crossing imme-15
diately before entry into the congestion tolling zone from 16
the amount of the congestion toll charged to such vehicle 17
for purposes of entering the congestion tolling zone. 18
(b) R
ULE OFCONSTRUCTION FOR GEORGEWASH-19
INGTONBRIDGE.—For purposes of subsection (a), a vehi-20
cle receives an exemption while crossing the George Wash-21
ington Bridge if such vehicle is treated in the same man-22
ner as a vehicle crossing the Henry Hudson Bridge is 23
treated on the first date on which the congestion toll is 24
charged. 25
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(c) EFFECTIVEDATE.—Subsection (a) shall apply 1
with respect to a grant awarded on or after the first date 2
on which the congestion toll is charged. 3
(d) D
EFINITIONS.—In this section, the following defi-4
nitions apply: 5
(1) C
ONGESTION TOLL.—The term ‘‘congestion 6
toll’’ means a toll charged for entry into or remain-7
ing in the congestion tolling zone. 8
(2) C
ONGESTION TOLLING ZONE .—The term 9
‘‘congestion tolling zone’’ means any roadways, 10
bridges, tunnels, approaches, or ramps that are lo-11
cated within, or enter to, the geographic area in the 12
borough of Manhattan south of and inclusive of Six-13
tieth Street to the extent practicable, but does not 14
include the Franklin D. Roosevelt Drive. 15
SEC. 3. CREDIT FOR CERTAIN CONGESTION TOLLS. 16
(a) I
NGENERAL.—Subpart B of part IV of sub-17
chapter A of chapter 1 of the Internal Revenue Code of 18
1986 is amended by adding after section 30D the fol-19
lowing new section: 20
‘‘SEC. 30E. CERTAIN CONGESTION TOLLS. 21
‘‘(a) I
NGENERAL.—There shall be allowed as a cred-22
it against the tax imposed by this chapter for the taxable 23
year an amount equal to the sum of any congestion toll 24
(as such term is defined in section 2(d) of the Anti-Con-25
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•HR 344 IH
gestion Tax Act) paid or incurred during the taxable year 1
by such taxpayer for the use of any qualified vehicular 2
crossing immediately before entry into the congestion toll-3
ing zone (as such term is defined in section 2(d) of the 4
Anti-Congestion Tax Act). 5
‘‘(b) Q
UALIFIEDVEHICULARCROSSING.—For pur-6
poses of this section, the term ‘qualified vehicular cross-7
ing’ means any of the vehicular crossing known as the 8
Holland Tunnel, the Lincoln Tunnel, the George Wash-9
ington Bridge, or any other vehicular crossing for the use 10
of crossing immediately before entry into the congestion 11
tolling zone. 12
‘‘(c) N
ODOUBLEBENEFIT.—The amount of any de-13
duction or other credit allowable under this chapter for 14
a congestion toll for which a credit is allowable under sub-15
section (a) shall be reduced by the amount of credit al-16
lowed under such subsection.’’. 17
(b) C
LERICALAMENDMENT.—The table of sections 18
for such subpart B is amended by inserting after the item 19
relating to section 30D the following new item: 20
‘‘Sec. 30E. Certain congestion tolls.’’.
(c) EFFECTIVEDATE.—The amendments made by 21
this section shall apply to taxable years beginning after 22
the date of enactment of this Act. 23
Æ
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