[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 328 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                 S. 328

  To make permanent the moratorium on the imposition of taxes on the 
                               Internet.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 28, 1999

  Mr. Smith of New Hampshire introduced the following bill; which was 
  read twice and referred to the Committee on Commerce, Science, and 
                             Transportation

_______________________________________________________________________

                                 A BILL


 
  To make permanent the moratorium on the imposition of taxes on the 
                               Internet.

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

SECTION 1. PERMANENT MORATORIUM ON IMPOSITION OF TAXES ON THE INTERNET.

    Section 1101(a) of the Omnibus Consolidated and Emergency 
Supplemental Appropriations Act, 1999 is amended by striking ``during 
the period beginning on October 1, 1998, and ending 3 years after the 
date of the enactment of this Act'' and inserting ``after September 30, 
1998''.
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