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I
116TH CONGRESS
2D SESSION
H. R. 6122
To amend the Internal Revenue Code of 1986 to allow a credit against
tax for bridge tolls.
IN THE HOUSE OF REPRESENTATIVES
MARCH 5, 2020
Mr. ROSE of New York introduced the following bill; which was referred to
the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow a
credit against tax for bridge tolls.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Tax Relief for Bridge
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Tolls Act of 2020’’.
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SEC. 2. CREDIT FOR BRIDGE TOLLS.
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(a) IN GENERAL.—Subpart A of part IV of sub-
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chapter A of chapter 1 of the Internal Revenue Code of
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1986 is amended by inserting after section 25D the fol-
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lowing new section:
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‘‘SEC. 25E. CREDIT FOR BRIDGE TOLLS.
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‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
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dividual, there shall be allowed as a credit against the tax
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imposed by this chapter an amount equal to 50 percent
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of so much of the amount paid for bridge tolls during the
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taxable year as exceeds $1,000 (twice such amount in the
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case of a joint return).
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‘‘(b) LIMITATIONS.—
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‘‘(1) INCOME LIMIT.—The credit allowed under
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subsection (a) shall be reduced by $10 for each $100
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by which the taxpayer’s adjusted gross income ex-
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ceeds $150,000 (twice such amount in the case of a
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joint return).
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‘‘(2) TOLL-BASED LIMIT.—No toll for a bridge
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the regular peak-hour tolls for which are less than
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$11.00 shall be taken into account under subsection
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(a).
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‘‘(c) DENIAL OF DOUBLE BENEFIT.—No credit shall
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be allowed under subsection (a) for any expense for which
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a deduction or credit is allowed under any other provision
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of this chapter.’’.
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(b) CLERICAL AMENDMENT.—The table of sections
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for subpart A of part IV of subchapter A of chapter 1
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of such Code is amended by inserting after the item relat-
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ing to section 25D the following new item:
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‘‘Sec. 25E. Credit for bridge tolls.’’.
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•HR 6122 IH
(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2020.
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