[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 234 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                  S. 234

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 1, 2001

    Mr. Grassley (for himself, Mr. Breaux, Mr. Smith of Oregon, Mr. 
    Cleland, Mr. Murkowski, Ms. Landrieu, Mr. Crapo, Mr. Bayh, Mr. 
 Jeffords, Mr. Kyl, Mr. Roberts, Mr. Helms, Mr. Bunning, Mr. Santorum, 
 Mr. Craig, Mr. Stevens, Mr. Fitzgerald, Mr. Burns, Mr. Gregg, and Mr. 
Hatch) introduced the following bill; which was read twice and referred 
                      to the Committee on Finance

_______________________________________________________________________

                                 A BILL


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

    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 ``Help Eliminate the Levy on Locution 
(HELLO) Act.''.

SEC. 2. REPEAL OF EXCISE TAX ON TELEPHONE AND OTHER COMMUNICATIONS 
              SERVICES.

    (a) In General.--Chapter 33 of the Internal Revenue Code of 1986 
(relating to facilities and services) is amended by striking subchapter 
B.
    (b) 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 by striking ``imposed by--'' and all that follows 
        through ``with respect to'' and inserting ``imposed by section 
        4261 or 4271 with respect to''.
            (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.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid pursuant to bills first rendered on or after 30 
days after the date of the enactment of this Act.
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