,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fabb  ,,in ,,the ,,house ,,of  
,,representatives  ,march #e1 #bjbj,mr4 
,rose of ,new ,york introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow a credit       
against tax for bridge tolls4  #a4      
,short title ,this ,act may be cited as 
the ,tax ,relief for ,bridge ,tolls ,act
 of #bjbj4  #b4 ,credit for bridge tolls
  7a7 ,in general ,subpart ,a of part   
,,iv of subchapter ,a of chapter #a of  
the ,internal ,revenue ,code of #aihf is
 amended by inserting after section     
#be;,d the following new section3       
#be;,e4 ,credit for bridge tolls  7a7   
,allowance of credit ,in the case of an 
individual1 there shall be allowed as a 
credit against the tax imposed by this  
chapter an amount equal to #ej percent  
of so much of the amount paid for bridge
 tolls during the taxable year as       
exceeds #a1jjj 7twice such amount in the

 case of a joint return74  7b7          
,limitations  7#a7 ,income limit ,the   
credit allowed under subsection 7a7     
shall be reduced by #aj for each #ajj by
 which the taxpayer's adjusted gross    
income exceeds #aej1jjj 7twice such     
amount in the case of a joint return74  
7#b7 ,toll-based limit ,no toll for a   
bridge the regular peak-hour tolls for  
which are less than #aa4jj shall be     
taken into account under subsection 7a74
  7c7 ,denial of double benefit ,no     
credit shall be allowed under subsection
 7a7 for any expense for which a        
deduction or credit is allowed under any
 other provision of this chapter4  4    
7b7 ,clerical amendment ,the table of   
sections for subpart ,a of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by inserting after the 
item relating to section #be;,d the     
following new item3  ,sec4 #be;,e4      
,credit for bridge tolls4  4  7c7       
,effective date ,the amendments made by 
this section shall apply to taxable     

years beginning after ,december #ca1    
#bjbj4