[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 777 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                 S. 777

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 25, 2001

 Mr. Allen (for himself and Mr. Burns) introduced the following bill; 
    which was read twice and referred to the Committee on Commerce, 
                      Science, and Transportation

_______________________________________________________________________

                                 A BILL


 
   To permanently extend the moratorium enacted by the Internet Tax 
                  Freedom Act, 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. PERMANENT EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM.

    (a) Permanent 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 the 
        enactment of this Act--'' and inserting ``taxes after September 
        30, 1998:'';
            (2) by striking paragraph (1) of subsection (a) and 
        inserting the following:
            ``(1) Taxes on Internet access.'',
            (3) by striking ``multiple'' in paragraph (2) of subsection 
        (a) and inserting ``Multiple'';
            (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 the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended by striking ``unless'' and 
all that follows through ``1998''.
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