[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 1453 Introduced in Senate (IS)]

  1st Session
                                S. 1453

 To extend the moratorium on taxes on Internet access and multiple and 
discriminatory taxes on electronic commerce imposed by the Internet Tax 
                  Freedom Act, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 23, 2007

Mr. Carper (for himself, Mr. Alexander, Mrs. Feinstein, Mr. Voinovich, 
 and Mr. Enzi) introduced the following bill; which was read twice and 
   referred to the Committee on Commerce, Science, and Transportation

_______________________________________________________________________

                                 A BILL


 
 To extend the moratorium on taxes on Internet access and multiple and 
discriminatory taxes on electronic commerce imposed 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 ``ITFA Extension Act of 2007''.

SEC. 2. FOUR-YEAR EXTENSION OF INTERNET TAX MORATORIUM.

    (a) In General.--Section 1101(a) of the Internet Tax Freedom Act 
(47 U.S.C. 151 note) is amended by striking ``2007:'' and inserting 
``2011:''.
    (b) Grandfathering of States That Tax Internet Access.--Section 
1104(a)(2)(A) of such Act is amended by striking ``2007.'' and 
inserting ``2011.''.

SEC. 3. DEFINITION OF INTERNET ACCESS.

    (a) In General.--Section 1105(5) of the Internet Tax Freedom Act 
(47 U.S.C. 151 note) is amended to read as follows:
            ``(5) Internet access.--The term `Internet access'--
                    ``(A) means a service that enables users to connect 
                to the Internet to access content, information, or 
                other services offered over the Internet;
                    ``(B) may include incidental services directly 
                related to the provision of the service described in 
                subparagraph (A), such as electronic mail or instant 
                messaging; and
                    ``(C) does not include--
                            ``(i) telecommunications services (as 
                        defined in section 3(46) of the Communications 
                        Act of 1934 (47 U.S.C. 153(46))), except to the 
                        extent such services are purchased, used, or 
                        sold by a provider of Internet access to 
                        provide Internet access described in 
                        subparagraph (A) or (B); or
                            ``(ii) voice service or any other good or 
                        service utilizing Internet protocol or any 
                        successor protocol, except services described 
                        in subparagraph (A) or (B).''.
    (b) Conforming Amendment.--The Internet Tax Freedom Act (47 U.S.C. 
151 note) is amended by striking section 1108 and redesignating section 
1109 as section 1108.
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