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To condition the receipt of certain grants by the Metropolitan Transportation Authority on exempting certain drivers from congestion fees, and for other purposes.
Summary
The Anti-Congestion Tax Act conditions Metropolitan Transportation Authority receipt of Federal capital investment grants on exempting drivers from congestion tolls for the amount of tolls they paid on approach crossings (Holland Tunnel, Lincoln Tunnel, George Washington Bridge, and other approaches) used immediately before entering the congestion tolling zone in Manhattan. The bill also establishes a new tax credit allowing taxpayers to deduct congestion tolls paid on those approach crossings in the year incurred. The exemption and tax credit apply to vehicles entering the congestion tolling zone, which covers Manhattan south of and including 60th Street but excludes the Franklin D. Roosevelt Drive. The tax credit provisions take effect for taxable years beginning after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
2 cosponsors
Money behind the sponsor
Top reported contributors to Josh Gottheimer’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- BLACKSTONE $116,700
- APOLLO GLOBAL MANAGEMENT $71,500
- KKR & CO INC. $50,600
- CENTERVIEW PARTNERS $25,000
- FORTRESS INVESTMENT GROUP $23,200
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Josh Gottheimer → · Outside spending →
Actions (3)
- Jan 14, 2025 Referred to the Subcommittee on Highways and Transit. · house
- Jan 13, 2025 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 committee concerned. · house
- Jan 13, 2025 Introduced in House
More bills on these subjects (8)
Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
January 13, 2025
Mr. Gottheimer (for himself and Mr. Van Drew) 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 committee 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 Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Anti-Congestion Tax Act”.
SEC. 2. CONDITION ON RECEIPT OF CAPITAL INVESTMENT GRANTS.
(a) In General.—Notwithstanding any other provision of law, the Secretary of Transportation may not award a capital investment grant described in section 5338(d) of title 49, United States Code, 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 Tunnel, the Lincoln Tunnel, or the George Washington Bridge, or any other vehicular crossing for the use of crossing immediately before entry into the congestion tolling zone, receives an exemption as follows: 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 zone.
(b) Rule of Construction for George Washington Bridge.—For purposes of subsection (a), 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 charged.
(c) Effective Date.—Subsection (a) shall apply with respect to a grant awarded on or after the first date on which the congestion toll is charged.
(d) Definitions.—In this section, the following definitions apply:
(1) Congestion toll.—The term “congestion toll” means a toll charged for entry into or remaining in the congestion tolling zone.
(2) Congestion tolling zone.—The term “congestion tolling zone” means any roadways, bridges, tunnels, approaches, or ramps that are located within, or enter to, the geographic area in the borough of Manhattan south of and inclusive of Sixtieth Street to the extent practicable, but does not include the Franklin D. Roosevelt Drive.
SEC. 3. CREDIT FOR CERTAIN CONGESTION TOLLS.
(a) In General.—Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding after section 30D the following new section:
“SEC. 30E. CERTAIN CONGESTION TOLLS.
“(a) 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 (as such term is defined in section 2(d) of the Anti-Congestion Tax Act) 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 (as such term is defined in section 2(d) of the Anti-Congestion Tax Act).
“(b) Qualified Vehicular Crossing.—For purposes of this section, the term ‘qualified vehicular crossing’ means any of the vehicular crossing known as the Holland Tunnel, the Lincoln Tunnel, the George Washington Bridge, or any other vehicular crossing for the use of crossing immediately before entry into the congestion tolling zone.
“(c) 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 (a) shall be reduced by the amount of credit allowed under such subsection.”.
(b) Clerical Amendment.—The table of sections for such subpart B is amended by inserting after the item relating to section 30D the following new item:
“Sec. 30E. Certain congestion tolls.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act. <all>
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