[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 150 Placed on Calendar Senate (PCS)]
Calendar No. 353
108th CONGRESS
1st Session
S. 150
[Report No. 108-155]
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 (for himself, Mr. Gregg, Mr. Burns, Mr. Ensign, Mr. Bunning,
Mr. Sununu, Mr. Warner, Mr. Miller, Mr. Brownback, Mr. Bayh, Mr. Smith,
and Mr. Leahy) introduced the following bill; which was read twice and
referred to the Committee on Commerce, Science, and Transportation
September 29, 2003
Reported by Mr. McCain, with an amendment
[Strike out all after the enacting clause and insert the part printed
in italic]
September 29, 2003
Referred to the Committee on Finance for a period not to exceed thirty
calendar days with instructions to report or be discharged pursuant to
the order of September 23, 2003
October 29, 2003
Discharged pursuant to the order of September 23, 2003, and placed on
the calendar
_______________________________________________________________________
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,
<DELETED>SECTION 1. SHORT TITLE.</DELETED>
<DELETED> This Act may be cited as the ``Internet Tax Non-
discrimination Act of 2003''.</DELETED>
<DELETED>SEC. 2. AMENDMENT OF INTERNET TAX FREEDOM ACT.</DELETED>
<DELETED> Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C.
151 nt.) is amended--</DELETED>
<DELETED> (1) by striking ``taxes during the period
beginning on October 1, 1998, and ending on November 1, 2003--
'' and inserting ``taxes:'';</DELETED>
<DELETED> (2) by striking paragraph (1) and inserting the
following:</DELETED>
<DELETED> ``(1) Taxes on Internet access.''; and</DELETED>
<DELETED> (3) by striking ``multiple'' in paragraph (2) and
inserting ``Multiple''.</DELETED>
<DELETED>SEC. 2. REPEAL OF EXCEPTION.</DELETED>
<DELETED> Section 1104 of the Internet Tax Freedom Act (47 U.S.C.
151 nt.) is amended by striking paragraph (10).</DELETED>
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) and
redesignating subsection (e) as 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) (as redesignated by subsection
(b)(1) of this Act), 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.
SEC. 3. 3-YEAR SUNSET FOR PRE-OCTOBER, 1998, TAX EXCEPTION.
The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
(1) by redesignating section 1104 as section 1105; and
(2) by inserting after section 1103 the following:
``SEC. 1104. PRESERVATION OF PRE-OCTOBER, 1998, STATE AND LOCAL TAX
AUTHORITY UNTIL 2006.
``(a) In General.--Section 1101(a) does not apply to a tax on
Internet access that was generally imposed and actually enforced prior
to October 1, 1998, if, before that date, the tax was authorized by
statute and either--
``(1) a provider of Internet access services had a reasonable
opportunity to know by virtue of a rule or other public
proclamation made by the appropriate administrative agency of
the State or political subdivision thereof, that such agency
has interpreted and applied such tax to Internet access
services; or
``(2) a State or political subdivision thereof generally
collected such tax on charges for Internet access.
``(b) Termination.--This section shall not apply after October 1,
2006.
``(c) Tax on Internet Access.--Notwithstanding section 1105(10), in
this section the term `tax on Internet access' includes the enforcement
or application of any preexisting tax on the sale or use of Internet
services if that tax was generally imposed and actually enforced prior
to October 1, 1998.''.
SEC. 4. UNIVERSAL SERVICE.
Nothing in the Internet Tax Freedom Act shall prevent the
imposition or collection of any fees or charges used to preserve and
advance Federal universal service or similar State programs authorized
by section 254 of the Communications Act of 1934.
Calendar No. 353
108th CONGRESS
1st Session
S. 150
[Report No. 108-155]
_______________________________________________________________________
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.
_______________________________________________________________________
October 29, 2003
Discharged pursuant to the order of September 23, 2003, and placed on
the calendar