ramps that are located within, or enter to, the geographic area in the borough of Manhattan south of and inclusive of Sixtieth Street to the extent practicable, but does not include the Franklin D. Roosevelt Drive. 3. Credit for certain congestion tolls (a) In general 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: 30E. Certain congestion tolls (a) In general 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) of the Anti-Congestion Tax Act ) paid or incurred during the taxable year by such taxpayer for the use of any qualified vehicular crossing immediately before entry into the congestion tolling zone (as such term is defined in section 2(d) of the Anti-Congestion Tax Act ). (b) Qualified vehicular crossing For purposes of this section, the term qualified vehicular crossing means any of the vehicular crossing known as the Holland Tunnel, the Lincoln Tunnel, the George Washington Bridge, or any other vehicular crossing for the use of crossing immediately before entry into the congestion tolling zone. (c) No double benefit The amount of any deduction or other credit allowable under this chapter for a congestion toll for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection. . (b) Clerical amendment The table of sections for such subpart B is amended by inserting after the item relating to section 30D the following new item: Sec. 30E. Certain congestion tolls. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.