Anti-Congestion Tax Act

This bill creates a toll credit for vehicles crossing specific bridges and tunnels before entering Manhattan's congestion zone. It requires the Transportation Secretary to certify that drivers using the Holland Tunnel, Lincoln Tunnel, or George Washington Bridge receive a credit equal to their bridge/tunnel toll when paying the congestion toll. The bill also adds a federal tax credit for taxpayers who pay congestion tolls before entering the zone, preventing double benefits with other deductions. It directly affects drivers using those crossings, the Metropolitan Transportation Authority (for grant eligibility), and taxpayers who pay these tolls. The policy change takes effect when congestion tolls begin and applies to tax years after enactment.