[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 49 Engrossed in House (EH)]

  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
108th CONGRESS
  1st Session
                                 H. R. 49

_______________________________________________________________________

                                 AN ACT


 
   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) In General.--Subsection (a) of section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended to read as follows:
    ``(a) Moratorium.--No State or political subdivision thereof may 
impose any of the following taxes:
            ``(1) Taxes on Internet access.
            ``(2) Multiple or discriminatory taxes on electronic 
        commerce.''.
    (b) Conforming Amendments.--(1) Section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended by striking subsection (d).
    (2) 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''.
    (3) Section 1104(2)(B)(i) of the Internet Tax Freedom Act (47 
U.S.C. 151 note) is amended by striking ``except with respect to a tax 
(on Internet access) that was generally imposed and actually enforced 
prior to October 1, 1998,''.
    (c) Clarification.--The second sentence of section 1104(5), and the 
second sentence of section 1101(e)(3)(D), of the Internet Tax Freedom 
Act (47 U.S.C. 151 note) are each amended by inserting ``, except to 
the extent such services are used to provide Internet access'' before 
the period.

            Passed the House of Representatives September 17, 2003.

            Attest:

                                                                 Clerk.
108th CONGRESS

  1st Session

                                H. R. 49

_______________________________________________________________________

                                 AN ACT

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