[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2797 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 2797

 To repeal section 8003 of Public Law 105-174, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 5, 1999

    Mr. Terry (for himself, Mr. Sensenbrenner, Mr. LaTourette, Mr. 
   Sessions, Mr. Tancredo, Mr. Bilbray, Mr. Saxton, Mr. DeMint, Mr. 
Underwood, Mr. Barrett of Nebraska, Mr. Burton of Indiana, Mr. Cox, Mr. 
Goodlatte, Mr. Gary Miller of California, Mr. Schaffer, and Mr. Istook) 
 introduced the following bill; which was referred to the Committee on 
  Ways and Means, and in addition to the Committee on Science, 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

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                                 A BILL


 
 To repeal section 8003 of Public Law 105-174, 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 ``Home Page Tax Repeal Act''.

SEC. 2. REPEAL.

    (a) Repeal.--(1) Except as provided in paragraph (2) of this 
subsection, section 8003 of the 1998 Supplemental Appropriations and 
Rescissions Act (112 Stat. 93) is repealed.
    (2) Section 8003 is not repealed to the extent of its application 
to amounts, collected pursuant to the authority of that section, that 
have been obligated for expenditure before the date of the enactment of 
this Act.
    (b) Effective Date.--The repeal made by subsection (a) shall be 
effective as of April 30, 1998.

SEC. 3. REFUND OF 30 PERCENT PORTION OF FEE PAID TO NETWORK SOLUTIONS 
              FOR SECOND-LEVEL DOMAIN NAME REGISTRATION.

    (a) In General.--Each person--
            (1) who registered (or renewed the registration of) an 
        Internet second-level domain name with Network Solutions, Inc. 
        after September 13, 1995, and before April 1, 1998, and
            (2) who paid a fee to Network Solutions, Inc. for such 
        registration (or renewal) which has not been refunded,
shall be treated as having made a payment against the tax imposed by 
chapter 1 of the Internal Revenue Code of 1986 for such person's first 
taxable year beginning after December 31, 1998, equal to 30 percent of 
the amount of such fee.
    (b) Date Payment Deemed Made.--For purposes of such Code, the 
payment provided by this section shall be deemed made on the later of--
            (1) the date prescribed by law (determined without 
        extensions) for filing the return of tax imposed by such 
        chapter 1 for the taxable year, or
            (2) the date on which the taxpayer files his return of tax 
        imposed by such chapter 1 for the taxable year.
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