,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bebc  ,,in ,,the ,,house ,,of  
,,representatives  ,may #c1 #bjai,mr4   
,gottheimer 7for himself and ,mr4 ,smith
 of ,new ,jersey7 introduced the        
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committee on        
,transportation and ,infrastructure1 for
 a period to be subsequently determined 
by the ,speaker1 in each case for       
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
condition the receipt of certain grants 
by the ,metropolitan ,transportation    
,authority on exempting certain drivers 
from congestion fees1 and for other     
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,anti-,congestion   
,tax ,act4  #b4 ,condition on receipt of
 capital investment grants  7a7 ,in     
general ,notwithstanding any other      
provision of law1 the ,secretary of     
,transportation may not award a capital 

investment grant described in section   
#ecch7;d7 of title #di1 ,united ,states 
,code1 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 ,tunnel1 the ,lincoln ,tunnel1 
or the ,george ,washington ,bridge      
receives an exemption as follows3 ,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 zone4   
7b7 ,rule of construction for ,george   
,washington ,bridge ,for purposes of    
subsection 7a71 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 charged4  7c7        
,effective date ,subsection 7a7 shall   
apply with respect to a grant awarded on
 or after the first date on which the   
congestion toll is charged4  7d7        
,definitions ,in this section1 the      
following definitions apply3 7#a7       
,congestion toll ,the term congestion   
toll means a toll charged for entry into
 or remaining in the congestion tolling 
zone4  7#b7 ,congestion tolling zone    
,the term congestion tolling zone means 
any roadways1 bridges1 tunnels1         
approaches1 or ramps that are located   
within1 or enter to1 the geographic area
 in the borough of ,manhattan south of  
and inclusive of ,sixtieth ,street to   
the extent practicable1 but does not    
include the ,franklin ,d4 ,roosevelt    
,drive4  #c4 ,credit for certain        
congestion tolls  7a7 ,in general       
,subpart ,b of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   

adding after section #cj;,d the         
following new section3  #cj;,e4 ,certain
 congestion tolls  7a7 ,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 7as such 
term is defined in section #b7;d7 of the
 ,fairness for ,commuters ,act of #bjai7
 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 7as such term is
 defined in section #b7;d7 of the       
,fairness for ,commuters ,act of #bjai74
  7b7 ,qualified vehicular crossing ,for
 purposes of this section1 the term     
qualified vehicular crossing means any  
of the vehicular crossing known as the  
,holland ,tunnel1 the ,lincoln ,tunnel1 
or the ,george ,washington ,bridge4  7c7
 ,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 7a7 shall be reduced by the  
amount of credit allowed under such     
subsection4  4  7b7 ,clerical amendment 
,the table of sections for such subpart 
,b is amended by inserting after the    
item relating to section #cj;,d the     
following new item3  ,sec4 #cj;,e4      
,congestion certain tolls44  7c7        
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of       
enactment of this ,act4