[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 434 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 434

   To make the moratorium on Internet access taxes and multiple and 
         discriminatory taxes on electronic commerce permanent.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 29, 2013

  Mr. Chabot introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
   To make the moratorium on Internet access taxes and multiple and 
         discriminatory taxes on electronic commerce permanent.

    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 ``Permanent Internet Tax Freedom 
Act''.

SEC. 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.
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