[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4105 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4105

  To establish a national policy against State and local interference 
  with interstate commerce on the Internet, to exercise congressional 
 jurisdiction over interstate commerce by establishing a moratorium on 
the imposition of exactions that would interfere with the free flow of 
   commerce via the Internet, to establish a national policy against 
 Federal and State regulation of Internet access and online services, 
                        and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 22, 1998

Mr. Cox of California introduced the following bill; which was referred 
to the Committee on the Judiciary, and in addition to the Committees on 
 Commerce, Ways and Means, and Rules, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
  To establish a national policy against State and local interference 
  with interstate commerce on the Internet, to exercise congressional 
 jurisdiction over interstate commerce by establishing a moratorium on 
the imposition of exactions that would interfere with the free flow of 
   commerce via the Internet, to establish a national policy against 
 Federal and State regulation of Internet access and online services, 
                        and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Internet Tax Freedom Act''.

SEC. 2. MORATORIUM ON CERTAIN TAXES.

    (a) Amendment.--Title 4 of the United States Code is amended by 
adding at the end the following:

                ``CHAPTER 6--MORATORIUM ON CERTAIN TAXES

``Sec.
``151. Moratorium.
``152. Advisory commission on electronic commerce.
``153. Legislative recommendations.
``154. Expedited consideration of legislative recommendations.
``155. Definitions.
``Sec. 151. Moratorium
    ``(a) Moratorium.--For a period of 3 years following the date of 
the enactment of this chapter, neither any State, nor any political 
subdivision thereof, shall impose, assess, collect, or attempt to 
collect--
            ``(1) taxes on Internet access;
            ``(2) bit taxes; or
            ``(3) multiple or discriminatory taxes on electronic 
        commerce.
    ``(b) Exception to Moratorium.--(1) Subject to paragraph (2), the 
moratorium in subsection (a)(1) shall not apply to the following taxes 
(as applicable), as in effect on the date of the enactment of this 
chapter, on Internet access:
            ``(A) State of connecticut.--Section 12-407(2)(i)(A) of the 
        General Statutes of Connecticut.
            ``(B) State of wisconsin.--Section 77.52(2)(a)5 of the 
        Wisconsin Statutes (1995-96).
            ``(C) State of iowa.--Section 422.43(1) of the Code of Iowa 
        (1997).
            ``(D) State of north dakota.--North Dakota Century Code 57-
        39.2 and 57-34.
            ``(E) State of south dakota.--South Dakota Codified Law 
        Annotated 10-45-5.
            ``(F) State of new mexico.--New Mexico Statutes Annotated 
        7-9-3.
            ``(G) State of tennessee.--Tennessee Code Annotated 67-6-
        221, 67-6-102(23)(iii), and 67-6-702(g).
            ``(H) State of ohio.--Chapter 5739 of the Ohio Revised 
        Code.
    ``(2)(A) Paragraph (1) shall apply with respect to a tax referred 
to in such paragraph only if the referenced State enacts, during the 1-
year period beginning on the date of the enactment of this chapter, a 
law to expressly affirm that such tax is imposed on Internet access.
    ``(B) A State that satisfies the requirement specified in 
subparagraph (A) shall be deemed to have satisfied such requirement 
immediately after the enactment of this chapter, except that such State 
may not impute penalties or interest on any tax accrued during the 
period beginning on the date of the enactment of this Act and ending on 
the date such State satisfies such requirement.
    ``(c) Application of Moratorium.--Subsection (a) shall not apply 
with respect to the provision of Internet access that is offered for 
sale as part of a package of services that includes services other than 
Internet access, unless the service provider separately states that 
portion of the billing that applies to such services on the user's 
bill.
``Sec. 152. Advisory Commission on Electronic Commerce
    ``(a) Establishment of Commission.--There is established a 
temporary commission to be known as the Advisory Commission on 
Electronic Commerce (in this chapter referred to as the `Commission'). 
The Commission shall--
            ``(1) be composed of 31 members appointed in accordance 
        with subsection (b), including the chairperson who shall be 
        selected by the members of the Commission from among 
        individuals specified in subsection (b); and
            ``(2) conduct its business in accordance with the 
        provisions of this chapter.
    ``(b) Membership.--
            ``(1) In general.--The Commissioners shall serve for the 
        life of the Commission. The membership of the Commission shall 
        be as follows:
                    ``(A) Three representatives from the Federal 
                Government comprised of the Attorney General, the 
                Secretary of Commerce, and the Secretary of the 
                Treasury, or their respective representatives.
                    ``(B) Fourteen representatives from State, local, 
                and county governments comprised of 2 representatives 
                each from the National Governors' Association, the 
                National Conference of State Legislatures, the Council 
                of State Governments, the National Association of 
                Counties, the National League of Cities, and the United 
                States Conferences of Mayors; and 1 representative each 
                from the International City/County Management 
                Association and the American Legislative Exchange 
                Council.
                    ``(C) Fourteen representatives of taxpayers and 
                business--
                            ``(i) 7 of whom shall be appointed jointly 
                        by the Speaker of the House of Representatives 
                        and the majority leader of the Senate, of whom 
                        3 shall be individuals employed by or 
                        affiliated with persons engaged in providing 
                        Internet access or communications or 
                        transactions that use the Internet, 3 shall be 
                        individuals employed by or affiliated with 
                        persons engaged in electronic commerce 
                        (including at least 1 who is employed by or 
                        affiliated with a person also engaged in mail 
                        order commerce), and 1 shall be an individual 
                        employed by or affiliated with a person engaged 
                        in software publishing; and
                            ``(ii) 7 of whom shall be appointed jointly 
                        by the minority leader of the House of 
                        Representatives and the minority leader of the 
                        Senate, of whom 3 shall be individuals employed 
                        by or affiliated with persons engaged in 
                        providing Internet access or communications or 
                        transactions that use the Internet, 3 shall be 
                        individuals employed by or affiliated with 
                        persons engaged in electronic commerce 
                        (including at least 1 who is employed by or 
                        affiliated with a person also engaged in mail 
                        order commerce), and 1 shall be an individual 
                        employed by or affiliated with a person engaged 
                        in software publishing.
            ``(2) Appointments.--Appointments to the Commission shall 
        be made not later than 45 days after the date of enactment of 
        this chapter. The chairperson shall be selected not later than 
        60 days after the date of the enactment of this chapter.
    ``(c) Acceptance of Gifts and Grants.--The Commission may accept, 
use, and dispose of gifts or grants of services or property, both real 
and personal, for purposes of aiding or facilitating the work of the 
Commission. Gifts or grants not used at the expiration of the 
Commission shall be returned to the donor or grantor.
    ``(d) Other Resources.--The Commission shall have reasonable access 
to materials, resources, data, and other information from the 
Department of Justice, the Department of Commerce, and the Department 
of the Treasury. The Commission shall also have reasonable access to 
use the facilities of the Department of Justice, the Department of 
Commerce, and the Department of the Treasury for purposes of conducting 
meetings.
    ``(e) Sunset.--The existence of the Commission shall terminate--
            ``(1) when the last of the committees of jurisdiction 
        referred to in section 154 concludes consideration of the 
        legislation proposed under section 153; or
            ``(2) 3 years after the date of the enactment of this 
        chapter;
whichever occurs first.
    ``(f) Rules of the Commission.--
            ``(1) Sixteen members of the Commission shall constitute a 
        quorum for conducting the business of the Commission.
            ``(2) Any meetings held by the Commission shall be duly 
        noticed at least 14 days in advance and shall be open to the 
        public.
            ``(3) The Commission may adopt other rules as needed.
    ``(g) Duties of the Commission.--The duties of the Commission, to 
be carried out in consultation with the National Tax Association 
Communications and Electronic Commerce Tax Project, and other 
interested persons, may include--
            ``(1) conducting a thorough study of State and local 
        taxation of transactions using the Internet and Internet 
        access;
            ``(2) examining the collection and administration of 
        consumption taxes on remote commerce in other countries and the 
        United States, and the impact of such collection on the global 
        economy;
            ``(3) examining the advantages and disadvantages of 
        authorizing States and local governments to require remote 
        sellers to collect and remit sales and use taxes;
            ``(4) proposing a uniform system of definitions of remote 
        and electronic commerce that may be subject to sales and use 
        tax within each State;
            ``(5) examining model State legislation relating to 
        taxation of transactions using the Internet and Internet 
        access, including uniform terminology, definitions of the 
        transactions, services, and other activities that may be 
        subject to State and local taxation, procedural structures and 
        mechanisms applicable to such taxation, and a mechanism for the 
        resolution of disputes between States regarding matters 
        involving multiple taxation;
            ``(6) examining a simplified system for administration and 
        collection of sales and use tax for remote commerce, that 
        incorporates all manner of making consumer payments, that would 
        provide for a single statewide sales or use tax rate (which 
        rate may be zero), and would establish a method of distributing 
        to political subdivisions within each State their proportionate 
        share of such taxes, including an examination of collection of 
        sales or use tax by small volume remote sellers only in the 
        State of origin;
            ``(7) examining ways to simplify the interstate 
        administration of sales and use tax on remote commerce, 
        including a review of the need for a single or uniform tax 
        registration, single or uniform tax returns, simplified 
        remittance requirements, and simplified administrative 
        procedures;
            ``(8) examining the need for an independent third party 
        collection system that would utilize the Internet to further 
        simplify sales and use tax administration and collection;
            ``(9) reviewing the efforts of States to collect sales and 
        use taxes owed on purchases from remote sellers, as well as 
        review the appropriateness of increased activities by States to 
        collect sales and use taxes directly from customers of remote 
        sellers;
            ``(10) examining the level of contacts sufficient to permit 
        a State to impose a sales or use tax on remote commerce that 
        would subject a remote seller to collection obligations imposed 
        by the State, including--
                    ``(A) the definition of a level of contacts below 
                which a State may not impose collection obligations on 
                a remote seller;
                    ``(B) whether or not such obligations are applied 
                in a nondiscriminatory manner with respect to nonremote 
                transactions; and
                    ``(C) the impact of such obligation on small 
                business remote sellers;
            ``(11) examining making permanent the temporary moratorium 
        described in section 151 with respect to Internet access as 
        well as such other taxes that the Commission deems appropriate;
            ``(12) examining ways to simplify State and local taxes 
        imposed on the provision of telecommunications services;
            ``(13) requiring the Commission to hold a public hearing to 
        provide an opportunity for representatives of the general 
        public, taxpayer groups, consumer groups, State and local 
        government officials, and tax-supported institutions to 
        testify; and
            ``(14) examining other State and local tax issues that are 
        relevant to the duties of the Commission.
    ``(h) Federal Advisory Committee Act.--The Federal Advisory 
Committee Act shall not apply with respect to the Commission.
``Sec. 153. Legislative recommendations
    ``(a) Transmission of Proposed Legislation.--Not later than 2 years 
after the date of the enactment of this chapter, the Commission shall 
transmit to the President and the Congress proposed legislation 
reflecting any findings concerning the matters described in such 
section.
    ``(b) Contents of Proposed Legislation.--The proposed legislation 
submitted under subsection (a) by the Commission shall have been agreed 
to by at least 19 members of the Commission and may--
            ``(1) define with particularity the level of contacts 
        between a State and remote seller that the Commission considers 
        sufficient to permit a State to impose collection obligations 
        on the remote seller and the level of contacts which is not 
        sufficient to impose collection obligations on remote sellers;
            ``(2) provide that if, and only if, a State has adopted a 
        single sales and use tax rate for remote commerce and 
        established a method of distributing to its political 
        subdivisions their proportionate share of such taxes, and 
        adopted simplified procedures for the administration of its 
        sales and use taxes, including uniform registration, tax 
        returns, remittance requirements, and filing procedures, then 
        such State should be authorized to impose on remote sellers a 
        duty to collect sales or use tax on remote commerce;
            ``(3) provide that, effective upon the expiration of a 4-
        year period beginning on the date of the enactment of such 
        legislation, a State that does not have in effect a single 
        sales and use tax rate and simplified administrative procedures 
        shall be deemed to have in effect a sales and use tax rate on 
        remote commerce equal to zero, until such time as such State 
        does adopt a single sales and use tax rate and simplified 
        administrative procedures;
            ``(4) include uniform definitions of categories of 
        property, goods, services, or information subject to, or exempt 
        from, sales and use taxes;
            ``(5) make permanent the temporary moratorium described in 
        section 151 with respect to Internet access, as well as such 
        other taxes (including those described in section 151) that the 
        Commission deems appropriate;
            ``(6) provide a mechanism for the resolution of disputes 
        between States regarding matters involving multiple taxation; 
        and
            ``(7) include other provisions that the Commission deems 
        necessary.
    ``(c) Recommendations of the President.--Not later than 45 days 
after the receipt of the Commission's legislative proposals, the 
President shall review such proposals and submit to the Congress such 
policy recommendations as the President deems necessary or expedient.
``Sec. 154. Expedited consideration of legislative recommendations
    ``(a) Not later than 90 legislative days after the transmission to 
the Congress by the Commission of the proposed legislation described in 
section 153, such legislation shall be considered by the respective 
committees of jurisdiction within the House of Representatives and the 
Senate, and, if reported, shall be referred to the proper calendar on 
the floor of each House for final action.
    ``(b) For purposes of this section, the 90-day period shall be 
computed by excluding--
            ``(1) the days on which either House is not in session 
        because of an adjournment of more than 3 days to a day certain 
        or an adjournment of the Congress sine die; and
            ``(2) any Saturday and Sunday, not excluded under paragraph 
        (1), when either House is not in session.
``Sec. 155. Definitions
    ``For the purposes of this chapter:
            ``(1) Bit tax.--The term `bit tax' means any tax on 
        electronic commerce expressly imposed on or measured by the 
        volume of digital information transmitted electronically, or 
        the volume of digital information per unit of time transmitted 
        electronically, but does not include taxes imposed on the 
        provision of telecommunications services.
            ``(2) Computer server.--The term `computer server' means a 
        computer that functions as a centralized provider of 
        information and services to multiple recipients.
            ``(3) Discriminatory tax.--The term `discriminatory tax' 
        means--
                    ``(A) any tax imposed by a State or political 
                subdivision thereof on electronic commerce that--
                            ``(i) is not generally imposed and legally 
                        collectible by such State or such political 
                        subdivision on transactions involving similar 
                        property, goods, services, or information 
                        accomplished through other means;
                            ``(ii) is not generally imposed and legally 
                        collectible at the same rate by such State or 
                        such political subdivision on transactions 
involving similar property, goods, services, or information 
accomplished through other means, unless the rate is lower as part of a 
phase-out of the tax over not more than a 5-year period;
                            ``(iii) imposes an obligation to collect or 
                        pay the tax on a different person or entity 
                        than in the case of transactions involving 
                        similar property, goods, services, or 
                        information accomplished through other means; 
                        or
                            ``(iv) establishes a classification of 
                        Internet access provider for purposes of 
                        establishing a higher tax rate to be imposed on 
                        such providers than the tax rate generally 
                        applied to providers of similar information 
                        services delivered through other means; or
                    ``(B) any tax imposed by a State or political 
                subdivision thereof, if--
                            ``(i) the use of a computer server by a 
                        remote seller to create or maintain a site on 
                        the Internet is considered a factor in 
                        determining a remote seller's tax collection 
                        obligation; or
                            ``(ii) a provider of Internet access is 
                        deemed to be the agent of a remote seller for 
                        determining tax collection obligations as a 
                        result of--
                                    ``(I) the display of a remote 
                                seller's information or content on the 
                                computer server of a provider of 
                                Internet access; or
                                    ``(II) the processing of orders 
                                through the computer server of a 
                                provider of Internet access;
            ``(4) Electronic commerce.--The term `electronic commerce' 
        means any transaction conducted over the Internet or through 
        Internet access, comprising the sale, lease, license, offer, or 
        delivery of property, goods, services, or information, whether 
        or not for consideration, and includes the provision of 
        Internet access.
            ``(5) Information services.--The term `information 
        services' has the meaning given such term in section 3(20) of 
        the Communications Act of 1934 as amended from time to time.
            ``(6) Internet.--The term `Internet' means the combination 
        of computer facilities and electromagnetic transmission media, 
        and related equipment and software, comprising the 
        interconnected worldwide network of computer networks that 
        employ the Transmission Control Protocol/Internet Protocol, or 
        any predecessor or successor protocol, to transmit information.
            ``(7) Internet access.--The term `Internet access' means a 
        service that enables users to access content, information, 
        electronic mail, or other services offered over the Internet, 
        and may also include access to proprietary content, 
        information, and other services as part of a package of 
        services offered to consumers. Such term does not include 
        telecommunications services.
            ``(8) Multiple tax.--The term `multiple tax' means:
                    ``(A) Any tax that is imposed by one State or 
                political subdivision thereof on the same or 
                essentially the same electronic commerce that is also 
                subject to another tax imposed by another State or 
                political subdivision thereof (whether or not at the 
                same rate or on the same basis), without a credit (for 
                example, a resale exemption certificate) for taxes paid 
                in other jurisdictions. The term `multiple tax' shall 
                not include a sales or use tax imposed by a State and 1 
                or more political subdivisions thereof pursuant to a 
                law referred to in section 151(b)(1) on the same 
                electronic commerce or a tax on persons engaged in 
                electronic commerce which also may have been subject to 
                a sales or use tax thereon. For purposes of this 
                subparagraph, the term `sales or use tax' means a tax 
                that is imposed on or incident to the sale, purchase, 
                storage, consumption, distribution, or other use of 
                tangible personal property or services as may be 
                defined by laws imposing such tax and which is measured 
                by the amount of the sales price or other charge for 
                such property or service); or
                    ``(B) Any tax on Internet access if the State or 
                political subdivision thereof classifies such Internet 
                access as telecommunications or communications services 
                under State law and such State or political subdivision 
                thereof has also imposed a tax on the purchase or use 
                of the underlying telecommunications services that are 
                used to provide such Internet access without allowing a 
                credit for other taxes paid, a sale for resale 
                exemption, or other mechanism for eliminating duplicate 
                taxation.
            ``(9) Remote commerce.--The term `remote commerce' means 
        the sale, lease, license, offer, or delivery of property, 
        goods, services, or information by a seller in 1 State to a 
        purchaser in another State.
            ``(10) Remote seller.--The term `remote seller' means a 
        person who sells, leases, licenses, offers, or delivers 
        property, goods, services, or information from one State to a 
        purchaser in another State.
            ``(11) State.--The term `State' means any of the several 
        States, the District of Columbia, or any territory or 
        possession of the United States.
            ``(12) Tax.--The term `tax' means--
                    ``(A) any levy, fee, or charge imposed under 
                governmental authority by any governmental entity; or
                    ``(B) the imposition of or obligation to collect 
                and to remit to a governmental entity any such levy, 
                fee, or charge imposed by a governmental entity.
        Such term does not include any franchise fees or similar fees 
        imposed by a State or local franchising authority, pursuant to 
        section 622 or 653 of the Communications Act of 1934.
            ``(13) Telecommunications services.--The term 
        `telecommunications services' has the meaning given such term 
        in section 3(46) of the Communications Act of 1934, as amended 
        from time to time.''.
    (b) Conforming Amendment.--Title 4 of the United States Code is 
amended in the table of chapters by adding at the end the following:

``6. Moratorium on Certain Taxes............................     151''.

SEC. 3. PROVISION OF INTERNET ACCESS AND ONLINE SERVICES.

    Title II of the Communications Act of 1934 is amended by inserting 
after section 230 (47 U.S.C. 230) the following new section:

``SEC. 231. PROHIBITION ON REGULATION OF INTERNET ACCESS AND ONLINE 
              SERVICES.

    ``(a) Prohibition.--The Commission shall have no authority or 
jurisdiction under this title or section 4(i), nor shall any State 
commission have any authority or jurisdiction, to regulate the prices 
or charges paid by subscribers for Internet access or online services.
    ``(b) Preservation of Authority.--Nothing in this subsection shall 
limit or otherwise affect--
            ``(1) the Commission's or State commissions' implementation 
        of the Telecommunications Act of 1996 (Public Law 104-104) or 
        the amendments made by such Act; and
            ``(2) the Commission's or State commissions' authority to 
        regulate telecommunications carriers that offer Internet access 
        or online services in conjunction with the provision of any 
        telephone toll, telephone exchange, or exchange access services 
        as such terms are defined in title I.
    ``(c) Definitions.--As used in this section:
            ``(1) Internet.--The term `Internet' means the combination 
        of computer facilities and electromagnetic transmission media, 
        and related equipment and software, comprising the 
        interconnected world-wide network of computer networks that 
        employ the Transmission Control Protocol/Internet Protocol, or 
        any predecessor or successor protocol, to transmit information.
            ``(2) Internet access.--The term `Internet access' means a 
        service that enables users to access content, information, and 
        other services offered over the Internet, but does not mean a 
        telecommunications service.
            ``(3) Online service.--The term `online service' means the 
        offering or provision of Internet access with the provision of 
        other information services.''.

SEC. 4. FEDERAL REGULATORY FEES.

    (a) No Regulatory Fees.--Section 9(h) of the Communications Act of 
1934 (47 U.S.C. 159(h)) is amended by inserting ``; or (3) providers of 
Internet access or online service'' after ``(47 C.F.R. Part 97)'' .
    (b) Conforming Amendment.--Section 9(h) of the Communications Act 
of 1934 (47 U.S.C. 159(h)) is amended by striking ``or'' that appears 
before ``(2)''.
    (c) Determination.--Not later than 1 year after the date of the 
enactment of this Act, the National Telecommunications and Information 
Administration shall determine whether any direct or indirect Federal 
regulatory fees, other than the fees identified in subsection (a), are 
imposed on providers of Internet access or online services, and if so, 
make recommendations to the Congress regarding whether such fees should 
be modified or eliminated.

SEC. 5. REPORT ON FOREIGN COMMERCE.

    (a) Contents of Report.--In order to promote electronic commerce, 
the Secretary of Commerce, in consultation with appropriate committees 
of the Congress, shall undertake an examination of--
            (1) barriers imposed in foreign markets on United States 
        providers of property, goods, services, or information engaged 
        in electronic commerce and on United States providers of 
        telecommunications services;
            (2) how the imposition of such barriers will affect United 
        States consumers, the competitiveness of United States citizens 
        providing property, goods, service, or information in foreign 
        markets, and the growth and maturing of the Internet; and
            (3) what measures the Government should pursue to foster, 
        promote, and develop electronic commerce in the United States 
        and in foreign markets.
    (b) Public Comment.--For purposes of this section, the Secretary of 
Commerce shall give all interested persons an opportunity to comment on 
the matters identified in subsection (a) through written or oral 
presentations of data, views, or arguments.
    (c) Transmittal to the President.--Not later than 18 months after 
the date of the enactment of this Act, the Secretary of Commerce shall 
transmit to the President a report containing the results of the 
examination undertaken in accordance with subsection (a).
    (d) Recommendations of the President.--Not later than 2 years and 
45 days after the date of the enactment of this Act, the President 
shall review the report described in subsection (c) and submit to the 
appropriate committees of Congress such policy recommendations as the 
President deems necessary or expedient.

SEC. 6. DECLARATION THAT THE INTERNET SHOULD BE FREE OF FOREIGN 
              TARIFFS, TRADE BARRIERS, AND OTHER RESTRICTIONS.

    It is the sense of the Congress that the President should seek 
bilateral and multilateral agreements to remove barriers to global 
electronic commerce, through the World Trade Organization, the 
Organization for Economic Cooperation and Development, the 
International Telecommunications Union, the Asia Pacific Economic 
Cooperation Council, the Free Trade Area of the Americas, and other 
appropriate international fora. Such agreements should require, inter 
alia, that the provision of Internet access or online services be free 
from undue and discriminatory regulation by foreign governments and 
that electronic commercial transactions between United States and 
foreign providers of property, goods, services, and information be free 
from undue and discriminatory regulation, international tariffs, and 
discriminatory taxation.

SEC. 7. NO EXPANSION OF TAX AUTHORITY.

    Nothing in this Act shall be construed to expand the duty of any 
person to collect or pay taxes beyond that which existed immediately 
before the date of the enactment of this Act.

SEC. 8. PRESERVATION OF AUTHORITY.

    Nothing in this Act shall limit or otherwise affect the 
implementation of the Telecommunications Act of 1996 (Public Law 104-
104) or the amendments made by such Act.
                                 <all>