[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 150 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                 S. 150

   To make permanent the moratorium on taxes on Internet access and 
multiple and discriminatory taxes on electronic commerce imposed by the 
                       Internet Tax Freedom Act.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 13, 2003

   Mr. Allen 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 taxes on Internet access and 
multiple and discriminatory taxes on electronic commerce imposed by the 
                       Internet Tax Freedom Act.

    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 Non-discrimination Act 
of 2003''.

SEC. 2. AMENDMENT OF INTERNET TAX FREEDOM ACT.

    Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 nt.) 
is amended--
            (1) by striking ``taxes during the period beginning on 
        October 1, 1998, and ending on November 1, 2003--'' and 
        inserting ``taxes:'';
            (2) by striking paragraph (1) and inserting the following:
            ``(1) Taxes on Internet access.''; and
            (3) by striking ``multiple'' in paragraph (2) and inserting 
        ``Multiple''.

SEC. 2. REPEAL OF EXCEPTION.

    Section 1104 of the Internet Tax Freedom Act (47 U.S.C. 151 nt.) is 
amended by striking paragraph (10).
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