II 112th CONGRESS 1st Session S. 1934 IN THE SENATE OF THE UNITED STATES December 1, 2011 Mr. Heller introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to repeal certain communications taxes, and for other purposes.
1.
Repeal of excise tax on telephone and other communications services
(a)
In general
Chapter 33 of the Internal Revenue Code of 1986 is amended by striking subchapter B. (b)
Conforming amendments
(1)Section 4293 of the Internal Revenue Code of 1986 is amended by striking chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, and inserting and chapter 32 (other than the taxes imposed by sections 4064 and 4121),. (2)Paragraph (1) of section 6302(e) of such Code is amended by striking section 4251 or. (3)Paragraph (2) of section 6302(e) of such Code is amended— (A)by striking imposed by— and all that follows through with respect to and inserting imposed by section 4261 or 4271 with respect to, and (B)by striking bills rendered or. (4)Subsection (e) of section 6302 of such Code is amended by striking communications services and in the heading. (5)Section 6415 of such Code is amended by striking 4251, 4261, or 4271 each place it appears and inserting 4261 or 4271. (6)Paragraph (2) of section 7871(a) of such Code is amended by inserting or at the end of subparagraph (B), by striking subparagraph (C), and by redesignating subparagraph (D) as subparagraph (C). (7)The table of subchapters for chapter 33 of such Code is amended by striking the item relating to subchapter B. (c)
Effective date
The amendments made by this section shall apply to amounts paid pursuant to bills first rendered more than 90 days after the date of the enactment of this Act.
2.
Permanent moratorium on internet access taxes and multiple and discriminatory taxes on electronic commerce
(a)
In general
Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by striking taxes during the period beginning November 1, 2003, and ending November 1, 2014: and inserting taxes:. (b)
Effective date
The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.
3.
Prohibition on State taxation of certain travel services
(a)
In general
Section 40116(b) of title 49, United States Code, is amended— (1)in paragraph (3), by striking or; (2)in paragraph (4), by striking the period and inserting ; or; and (3)by adding at the end the following: (5)amounts charged or retained for facilitating the booking of air transportation, hotel accommodations, car rental or other travel-related services. . (b)
Effective date
The amendments made by subsection (a) shall take effect on the date of the enactment of this Act and shall apply to any amount described in paragraph (5) of section 40116(b) of title 49, United States Code (as added by subsection (a)), that was not subject to a final assessment with respect to any tax, fee, head charge, or other charge described in such section before the date of the enactment of this Act.