[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1552 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1552

   To extend the moratorium enacted by the Internet Tax Freedom Act 
                 through 2006, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 24, 2001

  Mr. Cox (for himself, Mr. Goodlatte, and Mr. Tom Davis of Virginia) 
 introduced the following bill; which was referred to the Committee on 
                             the Judiciary

_______________________________________________________________________

                                 A BILL


 
   To extend the moratorium enacted by the Internet Tax Freedom Act 
                 through 2006, 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 ``Internet Tax Nondiscrimination 
Act''.

SEC. 2. EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM.

    (a) Extension; Internet Access Taxes.--Section 1101 of the Internet 
Tax Freedom Act (47 U.S.C. 151 note) is amended--
            (1) by striking ``taxes during the period beginning on 
        October 1, 1998, and ending 3 years after the date of enactment 
        of this Act--'' in subsection (a) and inserting ``taxes:'';
            (2) by striking paragraph (1) of subsection (a) and 
        inserting the following:
            ``(1) Taxes on Internet access.'';
            (3) by inserting before ``multiple'' in paragraph (2) of 
        subsection (a) the following: ``During the period beginning on 
        October 1, 1998, and ending on December 31, 2006,'';
            (4) by striking subsection (d); and
            (5) by redesignating subsections (e) and (f) as subsections 
        (d) and (e), respectively.
    (b) Conforming Amendment.--Section 1104(10) of Internet Tax Freedom 
Act (47 U.S.C. 151 note) is amended by striking ``services unless such 
tax was generally imposed and actually enforced prior to October 1, 
1998.'' and inserting ``services.''.
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