[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3916 Engrossed in House (EH)]


  2d Session

                               H. R. 3916

_______________________________________________________________________

                                 AN ACT

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
              telephone and other communication services.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
106th CONGRESS
  2d Session
                                H. R. 3916

_______________________________________________________________________

                                 AN ACT


 
To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
              telephone and other communication services.

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

SECTION 1. REPEAL OF FEDERAL COMMUNICATIONS EXCISE TAX.

    (a) In General.--Chapter 33 of the Internal Revenue Code of 1986 
(relating to facilities and services) is amended by striking subchapter 
B.
    (b) Phase-out of Tax.--Paragraph (2) of section 4251(b) of such 
Code (defining applicable percentage) is amended to read as follows:
            ``(2) Applicable percentage.--The term `applicable 
        percentage' means--
                    ``(A) 2 percent with respect to amounts paid 
                pursuant to bills first rendered on or after the 30th 
                day after the date of the enactment of this 
                subparagraph and before October 1, 2001, and
                    ``(B) 1 percent with respect to amounts paid 
                pursuant to bills first rendered after September 30, 
                2001, and before October 1, 2002.''.
    (c) Conforming Amendments.--
            (1) Section 4293 of such Code is amended by striking 
        ``chapter 32 (other than the taxes imposed by sections 4064 and 
        4121) and subchapter B of chapter 33,'' and inserting ``and 
        chapter 32 (other than the taxes imposed by sections 4064 and 
        4121),''.
            (2)(A) Paragraph (1) of section 6302(e) of such Code is 
        amended by striking ``section 4251 or''.
            (B) Paragraph (2) of section 6302(e) of such Code is 
        amended--
                    (i) by striking ``imposed by--'' and all that 
                follows through ``with respect to'' and inserting 
                ``imposed by section 4261 or 4271 with respect to'', 
                and
                    (ii) by striking ``bills rendered or''.
            (C) The subsection heading for section 6302(e) of such Code 
        is amended by striking ``Communications Services and''.
            (3) Section 6415 of such Code is amended by striking 
        ``4251, 4261, or 4271'' each place it appears and inserting 
        ``4261 or 4271''.
            (4) Paragraph (2) of section 7871(a) of such Code is 
        amended by inserting ``or'' at the end of subparagraph (B), by 
        striking subparagraph (C), and by redesignating subparagraph 
        (D) as subparagraph (C).
            (5) The table of subchapters for chapter 33 of such Code is 
        amended by striking the item relating to subchapter B.
    (d) Effective Dates.--
            (1) Repeal.--The amendments made by subsections (a) and (c) 
        shall apply to amounts paid pursuant to bills first rendered 
        after September 30, 2002.
            (2) Phase-out.--The amendment made by subsection (b) shall 
        apply to amounts paid pursuant to bills first rendered on or 
        after the 30th day after the date of the enactment of this Act.

            Passed the House of Representatives May 25, 2000.

            Attest:

                                                                 Clerk.