[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. Con. Res. 146 Engrossed in Senate (ES)]

  2d Session
S. CON. RES. 146

_______________________________________________________________________

                         CONCURRENT RESOLUTION

    Resolved by the Senate (the House of Representatives concurring), 
That, in the enrollment of the bill (S. 150) to extend the moratorium 
on taxes on Internet access and multiple and discriminatory taxes on 
electronic commerce imposed by the Internet Tax Freedom Act, the 
Secretary of the Senate shall make the following corrections:
            (1) Amend subsection (a) of section 1104 of the Internet 
        Tax Freedom Act (47 U.S.C. 151 note), as added by section 3 of 
        the bill, to read as follows:
    ``(a) Pre-October 1998 Taxes.--
            ``(1) 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--
                    ``(A) the tax was authorized by statute; and
                    ``(B) either--
                          ``(i) 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
                          ``(ii) a State or political subdivision 
                        thereof generally collected such tax on charges 
                        for Internet access.
            ``(2) Termination.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), this subsection shall not apply after 
                November 1, 2007.
                    ``(B) State telecommunications service tax.--
                            ``(i) Date for termination.--This 
                        subsection shall not apply after November 1, 
                        2006, with respect to a State 
                        telecommunications service tax described in 
                        clause (ii).
                            ``(ii) Description of tax.--A State 
                        telecommunications service tax referred to in 
                        subclause (i) is a State tax--
                                    ``(I) enacted by State law on or 
                                after October 1, 1991, and imposing a 
                                tax on telecommunications service; and
                                    ``(II) applied to Internet access 
                                through administrative code or 
                                regulation issued on or after December 
                                1, 2002.''.
            (2) Insert after section 6 of the bill the following:

SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 6, is amended by adding at the end the following:

``SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

    ``Nothing in this Act shall prohibit Texas or a political 
subdivision thereof from imposing or collecting the Texas municipal 
access line fee pursuant to Texas Local Govt. Code Ann. ch. 283 (Vernon 
2005) and the definition of access line as determined by the Public 
Utility Commission of Texas in its `Order Adopting Amendments to 
Section 26.465 As Approved At The February 13, 2003 Public Hearing', 
issued March 5, 2003, in Project No. 26412.''.

            Passed the Senate November 17, 2004.

            Attest:

                                                             Secretary.
108th CONGRESS

  2d Session

                            S. CON. RES. 146

_______________________________________________________________________

                         CONCURRENT RESOLUTION

   To direct the Secretary of the Senate to make corrections in the 
                     enrollment of the bill S. 150.