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This bill would make federal transit grants to New York’s Metropolitan Transportation Authority depend on giving some drivers a break from the new Manhattan congestion charge. In simple terms, it says that if a vehicle pays a toll to cross into the congestion zone through certain major crossings, the amount of that crossing toll must be credited against the congestion fee. The bill also creates a federal tax credit for those same congestion toll payments, so drivers or taxpayers could recover those costs on their taxes. The goal is to reduce the extra cost for people who must use tunnels or bridges like the Holland Tunnel, Lincoln Tunnel, or George Washington Bridge before entering the congestion zone.
- Federal capital investment grants for MTA projects in New York would be blocked until the Transportation Secretary certifies that certain drivers receive a toll credit when entering the congestion zone.
- The credit would apply to vehicles using the Holland Tunnel, Lincoln Tunnel, George Washington Bridge, or another crossing used right before entering the zone.
- For the George Washington Bridge, the bill says vehicles must be treated the same way as vehicles crossing the Henry Hudson Bridge are treated on the first day the congestion toll begins.
- The bill also adds a new federal tax credit for congestion tolls paid, and it says people cannot get both a deduction and a credit for the same toll payment.
Official Summaries
Anti-Congestion Tax Act
This bill prohibits the Department of Transportation (DOT) from awarding capital investment grants to the Metropolitan Transportation Authority (MTA) for projects in New York until DOT certifies that vehicles using certain crossings to enter into Manhattan's congestion tolling zone receive exemptions from congestion tolls. The vehicular crossings include the Holland Tunnel, the Lincoln Tunnel, the George Washington Bridge, and any other crossing immediately before entry into the congestion tolling zone.
As background, the MTA's Central Business District Tolling Program for New York City charges drivers a toll to enter an area in Manhattan designated as the Congestion Relief Zone. Under the bill, congestion tolling zone generally means any roadways, bridges, tunnels, approaches, or ramps that are located within, or enter to, the Congestion Relief Zone, with some modifications.
Specifically, the bill requires the MTA to credit a vehicle for the vehicular crossing toll from the amount of the congestion toll charged to the vehicle for entering the congestion tolling zone.
Further, the bill allows drivers entering Manhattan using any of the vehicular crossings immediately before entry into the congestion tolling zone to receive a federal tax credit at the end of the year equal to the amount paid in congestion tolls for using the crossing.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 344 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
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
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.
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