[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5422 Introduced in House (IH)]


109th CONGRESS
  2d Session
                                H. R. 5422

To amend the Internet Tax Freedom Act to make permanent the moratorium 
on taxes on internet access and on multiple and discriminatory taxes on 
                          electronic commerce.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 18, 2006

Mr. Sensenbrenner (for himself, Mr. Green of Wisconsin, Mr. Cannon, Mr. 
  Chabot, and Mr. Goodlatte) introduced the following bill; which was 
               referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
To amend the Internet Tax Freedom Act to make permanent the moratorium 
on taxes on internet access and on multiple and discriminatory taxes on 
                          electronic commerce.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. AMENDMENTS.

    (a) Permanent Moratorium.--Section 1101(a) of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended by striking ``during the 
period beginning November 1, 2003, and ending November 1, 2007''.
    (b) Grandfathered Authorities.--Section 1104(a)(2) of the Internet 
Tax Freedom Act (47 U.S.C. 151 note) is amended--
            (1) in subparagraph (A) by inserting before the period at 
        the end the following:
                ``, with respect to a tax (excluding a qualifying 
                general service tax) unless the State in which such tax 
                is imposed enacts a statute before November 1, 2007, 
                expressly stating that such tax shall continue to apply 
                to Internet access. For purposes of this subparagraph, 
                the term `qualifying general service tax' means a 
                general State excise or gross receipts tax on services 
                in a State that has in effect a State statute 
                prohibiting discriminatory taxes on electronic commerce 
                or Internet access'', and
            (2) in subparagraph (B)(i) by inserting before the period 
        at the end the following:
                ``unless the State in which such tax is imposed enacts 
                a statute before November 1, 2006, expressly stating 
                that such tax shall continue to apply to Internet 
                access''.
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