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





                                                 Union Calendar No. 346

106th CONGRESS

  2d Session

                               H. R. 3916

                          [Report No. 106-631]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                              May 22, 2000

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed





                                                 Union Calendar No. 346
106th CONGRESS
  2d Session
                                H. R. 3916

                          [Report No. 106-631]

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2000

Mr. Portman (for himself, Mr. Matsui, Mr. Dreier, Mr. Frost, Mr. Watts 
   of Oklahoma, Mr. Cardin, Mr. McCrery, Mr. Becerra, Ms. Dunn, Ms. 
 Lofgren, Mr. Gary Miller of California, Mr. Smith of Washington, Mr. 
    McInnis, Mr. Snyder, Mr. Terry, and Mr. Bentsen) introduced the 
 following bill; which was referred to the Committee on Ways and Means

                              May 22, 2000

Additional sponsors: Mrs. Emerson, Mr. Cox, Mr. Davis of Virginia, Mr. 
    Boehner, Mr. Boucher, Mr. Thomas, Mr. Shays, Mr. Jones of North 
Carolina, Mr. Weldon of Florida, Ms. McCarthy of Missouri, Mr. Nussle, 
 Mr. Hayworth, Mr. Salmon, Mr. Armey, Mr. McDermott, Mr. Ehrlich, Mr. 
     Watkins, Mr. Hobson, Mr. Foley, Mr. Ramstad, Mrs. Johnson of 
  Connecticut, Mrs. Myrick, Mr. Sam Johnson of Texas, Mr. Blunt, Mr. 
 Kennedy of Rhode Island, Mr. Fossella, Ms. Berkley, Mr. , Mr. Pastor, 
Mr. Stearns, Mr. Istook, Mr. Collins, Mr. Herger, Mr. Deal of Georgia, 
 Mr. Manzullo, Mr. Oxley, Mr. Barton of Texas, Mr. Hall of Texas, Mr. 
    Baker, Mr. Cunningham, Mr. Bereuter, Mr. Coburn, Mrs. Lewis of 
  Kentucky, Mr. Frelinghuysen, Mr. Camp, Mr. Crane, Mr. Houghton, Mr. 
     Hulshof, Mr. Shaw, Mr. Weller, Mr. Jefferson, Ms. Danner, Mr. 
  Gilchrest, Mr. Pickering, Mr. Gillmor, Mr. McKeon, Mrs. Capps, Mr. 
 Chabot, Mr. Duncan, Mr. Reynolds, Mr. Rahall, Mr. Gordon, Mr. Gekas, 
 Mr. Smith of New Jersey, Mr. Isakson, Mr. Menendez, Mr. Largent, Mr. 
  McHugh, Mr. Tancredo, Mr. Sweeney, Mrs. Tauscher, Mrs. Thurman, Mr. 
Gonzalez, Mr. Dooley of California, Mr. Turner, Mr. Rogan, Mr. Meeks of 
   New York, Mr. Ford, Mr. Knollenberg, Mr. Hutchinson, Mr. Green of 
Texas, Mr. Green of Wisconsin, Mr. Walden of Oregon, Mr. Franks of New 
 Jersey, Mr. Pallone, Ms. Rivers, Mr. LoBiondo, Mr. Forbes, Mr. Miller 
   of Florida, Mr. Condit, Mr. Lipinski, Mr. Rodriguez, Mr. Moran of 
 Virginia, Mr. Royce, Mr. Goodlatte, Mr. Gibbons, Mr. Rush, Mr. Pombo, 
Mr. Shadegg, Mrs. Kelly, Mr. Whitfield, Mr. Sununu, Mr. Price of North 
 Carolina, Mr. Radanovich, Mr. Weldon of Pennsylvania, Mr. Spence, Mr. 
 Sessions, Mrs. McCarthy of New York, Mr. Doolittle, Mr. Hoekstra, Mr. 
Pascrell, Mr. Ortiz, Mr. Quinn, Mr. DeFazio, Ms. Sanchez, Mr. Gallegly, 
Ms. Roybal-Allard, Ms. Jackson-Lee of Texas, Mr. Hoeffel, Mrs. Biggert, 
Mr. Crowley, Mr. Evans, Mr. Greenwood, Mr. Sensenbrenner, Mr. Boehlert, 
    Mr. Cramer, Mr. Etheridge, Mrs. Jones of Ohio, Mr. Wicker, Mr. 
    Hilleary, Mr. Thune, Mr. Wise, Mr. Faleomavaega, Mr. Barrett of 
Wisconsin, Mr. Walsh, Mr. Pickett, Mr. Hill of Indiana, Mr. Kuykendall, 
Mr. Ose, Mrs. Roukema, Mr. Barr of Georgia, Mr. Graham, Mr. Bartlett of 
 Maryland, Mr. Moran of Kansas, Mr. Toomey, Mr. Goss, and Mr. Hinojosa

                              May 22, 2000

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]

_______________________________________________________________________

                                 A BILL


 
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,

<DELETED>SECTION 1. REPEAL OF EXCISE TAX ON TELEPHONE AND OTHER 
              COMMUNICATIONS SERVICES.</DELETED>

<DELETED>    (a) In General.--Chapter 33 of the Internal Revenue Code 
of 1986 (relating to facilities and services) is amended by striking 
subchapter B.</DELETED>
<DELETED>    (b) Conforming Amendments.--</DELETED>
        <DELETED>    (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),''.</DELETED>
        <DELETED>    (2)(A) Paragraph (1) of section 6302(e) of such 
        Code is amended by striking ``section 4251 or''.</DELETED>
        <DELETED>    (B) Paragraph (2) of section 6302(e) of such Code 
        is amended--</DELETED>
                <DELETED>    (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</DELETED>
                <DELETED>    (ii) by striking ``bills rendered 
                or''.</DELETED>
        <DELETED>    (C) The subsection heading for section 6302(e) of 
        such Code is amended by striking ``Communications Services 
        and''.</DELETED>
        <DELETED>    (3) Section 6415 of such Code is amended by 
        striking ``4251, 4261, or 4271'' each place it appears and 
        inserting ``4261 or 4271''.</DELETED>
        <DELETED>    (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).</DELETED>
        <DELETED>    (5) The table of subchapters for chapter 33 of 
        such Code is amended by striking the item relating to 
        subchapter B.</DELETED>
<DELETED>    (c) Effective Date.--The amendments made by this section 
shall apply to amounts paid pursuant to bills first rendered more than 
90 days after the date of the enactment of this Act.</DELETED>

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.