[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 116 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 116

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
              telephone and other communications services.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 7, 2015

  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 the excise tax on 
              telephone and other communications services.

    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 ``Telephone Excise Tax Elimination Act 
of 2015''.

SEC. 2. 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) Subsection (e) of section 6302 of such Code is 
        amended--
                    (A) in the subsection heading, by striking 
                ``Communications Services and'',
                    (B) in paragraph (1), by striking ``section 4251 
                or'', and
                    (C) in paragraph (2)--
                            (i) by striking ``4251, 4261,'' and 
                        inserting ``4261'', and
                            (ii) by striking ``bills rendered or''.
            (3) Section 6415 of such Code is amended by striking 
        ``4251, 4261, or 4271'' each place it appears and inserting 
        ``4261 or 4271''.
            (4) Paragraph (2) of section 7871(a) of such Code is 
        amended--
                    (A) in subparagraph (B), by inserting ``or'' at the 
                end,
                    (B) by striking subparagraph (C), and
                    (C) by redesignating subparagraph (D) as 
                subparagraph (C).
            (5) 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.
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