To condition the receipt of certain grants by the Metropolitan Transportation Authority on exempting certain drivers from congestion fees, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the Anti-Congestion Tax Act, creates condition on receipt of capital investment grants 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, and creates credit for certain congestion tolls 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: There shall be allowed. It relies on definition changes, compliance mandates, tax credits, and tax rate changes. The main policy areas are Transportation.
Who Benefits and How
Transportation operators and users affected by the bill could face lower compliance burdens and Public beneficiaries or protected communities affected by the clause could see lower costs.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Transportation operators and users affected by the bill could lose revenue opportunities, and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Creates short title This Act may be cited as the Anti-Congestion Tax Act.
- Creates condition on receipt of capital investment grants 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...
- Creates credit for certain congestion tolls 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: There shall be allowed...
- Creates certain congestion tolls 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)...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title This Act may be cited as the Anti-Congestion Tax Act, creates condition on receipt of capital investment grants 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, and creates credit for certain congestion tolls 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: There shall be allowed.
Key Policy Areas
Transportation
Primary Purpose
The bill creates short title This Act may be cited as the Anti-Congestion Tax Act, creates condition on receipt of capital investment grants 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, and creates credit for certain congestion tolls 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: There shall be allowed.
Policy Domains
Whole bill
Identified Gains
- Transportation operators and users affected by the bill
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Transportation operators and users affected by the bill
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
IntroducedMr. Gottheimer (for himself, Mr. Van Drew, and Mr. Lawler) …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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