Anti-Congestion Tax Act

I 116TH CONGRESS 1ST SESSION H. R. 2523 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 MAY 3, 2019 Mr. GOTTHEIMER (for himself and Mr. SMITH of New Jersey) 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Anti-Congestion Tax 4 Act’’. 5 VerDate Sep 11 2014 05:35 May 09, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2523.IH H2523 kjohnson on DSK79L0C42 with BILLS 2 •HR 2523 IH SEC. 2. CONDITION ON RECEIPT OF CAPITAL INVESTMENT 1 GRANTS. 2 (a) IN GENERAL.—Notwithstanding any other provi- 3 sion of law, the Secretary of Transportation may not 4 award a capital investment grant described in section 5 5338(d) of title 49, United States Code, to the Metropoli- 6 tan Transportation Authority for a project in New York 7 State until the Secretary certifies that any vehicle entering 8 the congestion tolling zone using a vehicular crossing 9 known as the Holland Tunnel, the Lincoln Tunnel, or the 10 George Washington Bridge receives an exemption as fol- 11 lows: The vehicle is credited an amount equal to the toll 12 charged to such vehicle for the use of such crossing imme- 13 diately before entry into the congestion tolling zone from 14 the amount of the congestion toll charged to such vehicle 15 for purposes of entering the congestion tolling zone. 16 (b) RULE OF CONSTRUCTION FOR GEORGE WASH- 17 INGTON BRIDGE.—For purposes of subsection (a), a vehi- 18 cle receives an exemption while crossing the George Wash- 19 ington Bridge if such vehicle is treated in the same man- 20 ner as a vehicle crossing the Henry Hudson Bridge is 21 treated on the first date on which the congestion toll is 22 charged. 23 (c) EFFECTIVE DATE.—Subsection (a) shall apply 24 with respect to a grant awarded on or after the first date 25 on which the congestion toll is charged. 26 VerDate Sep 11 2014 05:35 May 09, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2523.IH H2523 kjohnson on DSK79L0C42 with BILLS 3 •HR 2523 IH (d) DEFINITIONS.—In this section, the following defi- 1 nitions apply: 2 (1) CONGESTION TOLL.—The term ‘‘congestion 3 toll’’ means a toll charged for entry into or remain- 4 ing in the congestion tolling zone. 5 (2) CONGESTION TOLLING ZONE.—The term 6 ‘‘congestion tolling zone’’ means any roadways, 7 bridges, tunnels, approaches, or ramps that are lo- 8 cated within, or enter to, the geographic area in the 9 borough of Manhattan south of and inclusive of Six- 10 tieth Street to the extent practicable, but does not 11 include the Franklin D. Roosevelt Drive. 12 SEC. 3. CREDIT FOR CERTAIN CONGESTION TOLLS. 13 (a) IN GENERAL.—Subpart B of part IV of sub- 14 chapter A of chapter 1 of the Internal Revenue Code of 15 1986 is amended by adding after section 30D the fol- 16 lowing new section: 17 ‘‘SEC. 30E. CERTAIN CONGESTION TOLLS. 18 ‘‘(a) IN GENERAL.—There shall be allowed as a cred- 19 it against the tax imposed by this chapter for the taxable 20 year an amount equal to the sum of any congestion toll 21 (as such term is defined in section 2(d) of the Fairness 22 for Commuters Act of 2019) paid or incurred during the 23 taxable year by such taxpayer for the use of any qualified 24 vehicular crossing immediately before entry into the con- 25 VerDate Sep 11 2014 05:35 May 09, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2523.IH H2523 kjohnson on DSK79L0C42 with BILLS 4 •HR 2523 IH gestion tolling zone (as such term is defined in section 1 2(d) of the Fairness for Commuters Act of 2019). 2 ‘‘(b) QUALIFIED VEHICULAR CROSSING.—For pur- 3 poses of this section, the term ‘qualified vehicular cross- 4 ing’ means any of the vehicular crossing known as the 5 Holland Tunnel, the Lincoln Tunnel, or the George Wash- 6 ington Bridge. 7 ‘‘(c) NO DOUBLE BENEFIT.—The amount of any de- 8 duction or other credit allowable under this chapter for 9 a congestion toll for which a credit is allowable under sub- 10 section (a) shall be reduced by the amount of credit al- 11 lowed under such subsection.’’. 12 (b) CLERICAL AMENDMENT.—The table of sections 13 for such subpart B is amended by inserting after the item 14 relating to section 30D the following new item: 15 ‘‘Sec. 30E. Congestion certain tolls.’’. (c) EFFECTIVE DATE.—The amendments made by 16 this section shall apply to taxable years beginning after 17 the date of enactment of this Act. 18 Æ VerDate Sep 11 2014 05:35 May 09, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H2523.IH H2523 kjohnson on DSK79L0C42 with BILLS