[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 1909 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
                                S. 1909

                  To repeal the telephone excise tax.


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                   IN THE SENATE OF THE UNITED STATES

                             April 2, 1998

  Mr. McCain introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
                  To repeal the telephone excise tax.

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

SECTION 1. REPEAL OF TELEPHONE EXCISE TAX.

    (a) In General.--Effective with respect to amounts paid pursuant to 
bills first rendered on or after January 1, 1999, subchapter B of 
chapter 33 of the Internal Revenue Code of 1986 (26 U.S.C. 4251 et 
seq.) is repealed. For purposes of the proceeding sentence, in the case 
of communications services rendered before December 1, 1998, for which 
a bill has not been rendered before January 1, 1999, a bill shall be 
treated as having been first rendered on December 31, 1998.
    (b) Conforming Amendment.--Effective January 1, 1999, the table of 
subchapters for such chapter is amended by striking out the items 
relating to subchapter B.
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