[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 52 Introduced in Senate (IS)]






108th CONGRESS
  1st Session
                                 S. 52

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 7, 2003

   Mr. Wyden 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 on November 1, 2003--'' 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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