,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #fabb ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,m>* #e1 #bjbj,mr4 ,rose ( ,new ,york introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to all[ a cr$it aga9/ tax = bridge tolls4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,tax ,relief = ,bridge ,tolls ,act ( #bjbj4 #b4 ,cr$it = bridge tolls 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #be;,d ! foll[+ new section3 #be;,e4 ,cr$it = bridge tolls 7a7 ,all[ance ( cr$it ,9 ! case ( an individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] an am\nt equal to #ej p]c5t ( s mu* ( ! am\nt paid = bridge tolls dur+ ! taxable ye> z exce$s #a1jjj 7twice su* am\nt 9 ! case ( a jo9t return74 7b7 ,limitations 7#a7 ,income limit ,! cr$it all[$ "u subsection 7a7 %all be r$uc$ by #aj = ea* #ajj by :i* ! taxpay]'s adju/$ gross income exce$s #aej1jjj 7twice su* am\nt 9 ! case ( a jo9t return74 7#b7 ,toll-bas$ limit ,no toll = a bridge ! regul> peak-h\r tolls = :i* are less ?an #aa4jj %all be tak5 into acc\nt "u subsection 7a74 7c7 ,d5ial ( d\ble b5efit ,no cr$it %all be all[$ "u subsection 7a7 = any exp5se = :i* a d$uction or cr$it is all[$ "u any o!r provision ( ?is *apt]4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su* ,code is am5d$ by ins]t+ aft] ! item relat+ to section #be;,d ! foll[+ new item3 ,sec4 #be;,e4 ,cr$it = bridge tolls4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4