This bill aims to mitigate the financial impact of congestion pricing on drivers entering the New York City congestion tolling zone through specific crossings. It conditions the receipt of federal capital investment grants by the Metropolitan Transportation Authority (MTA) on ensuring that vehicles using the Holland Tunnel, Lincoln Tunnel, or George Washington Bridge, or other immediate pre-zone crossings, receive a credit against the congestion toll. This credit would be equal to the toll paid for the initial crossing, effectively reducing the congestion charge for these drivers. Furthermore, the legislation establishes a new federal income tax credit for individuals. This credit allows taxpayers to claim the amount of any congestion toll paid for using these designated vehicular crossings immediately before entering the congestion tolling zone. The measure includes provisions to prevent taxpayers from receiving a double benefit by reducing other deductions or credits for the same congestion toll. The congestion tolling zone is defined as Manhattan south of and including Sixtieth Street, excluding the Franklin D. Roosevelt Drive.