[Congressional Record Volume 150, Number 132 (Wednesday, November 17, 2004)]
[Senate]
[Page S11398]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                  CORRECTING THE ENROLLMENT OF S. 150

  The ACTING PRESIDENT pro tempore. The Senator from Virginia.
  Mr. ALLEN. Mr. President, on behalf of myself and also Senator Wyden 
of Oregon, I ask unanimous consent that the Senate proceed to the 
immediate consideration of S. Con. Res. 146 which was submitted earlier 
today.
  The ACTING PRESIDENT pro tempore. The clerk will report.
  The assistant legislative clerk read as follows:

       A resolution (S. Con. Res. 146) to direct the Secretary of 
     the Senate to make corrections in the enrollment of the bill 
     S. 150.

  There being no objection, the Senate proceeded to consider the 
resolution.
  Mr. ALLEN. Mr. President, I ask unanimous consent that the resolution 
be agreed to, the motion to reconsider be laid upon the table, and that 
any statements relating to this matter be printed in the Record.
  The ACTING PRESIDENT pro tempore. Is there objection?
  The Chair hears none, and it is so ordered.
  The resolution (S. Con. Res. 146) was agreed to, as follows:

                            S. Con. Res. 146

       Resolved by the Senate (the House of Representatives 
     concurring), That, in the enrollment of the bill (S. 150) to 
     extend the moratorium on taxes on Internet access and 
     multiple and discriminatory taxes on electronic commerce 
     imposed by the Internet Tax Freedom Act, the Secretary of the 
     Senate shall make the following corrections:
       (1) Amend subsection (a) of section 1104 of the Internet 
     Tax Freedom Act (47 U.S.C. 151 note), as added by section 3 
     of the bill, to read as follows:
       ``(a) Pre-October 1998 Taxes.--
       ``(1) In general.--Section 1101(a) does not apply to a tax 
     on Internet access that was generally imposed and actually 
     enforced prior to October 1, 1998, if, before that date--
       ``(A) the tax was authorized by statute; and
       ``(B) either--
       ``(i) a provider of Internet access services had a 
     reasonable opportunity to know, by virtue of a rule or other 
     public proclamation made by the appropriate administrative 
     agency of the State or political subdivision thereof, that 
     such agency has interpreted and applied such tax to Internet 
     access services; or
       ``(ii) a State or political subdivision thereof generally 
     collected such tax on charges for Internet access.
       ``(2) Termination.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     this subsection shall not apply after November 1, 2007.
       ``(B) State telecommunications service tax.--
       ``(i) Date for termination.--This subsection shall not 
     apply after November 1, 2006, with respect to a State 
     telecommunications service tax described in clause (ii).
       ``(ii) Description of tax.--A State telecommunications 
     service tax referred to in subclause (i) is a State tax--

       ``(I) enacted by State law on or after October 1, 1991, and 
     imposing a tax on telecommunications service; and
       ``(II) applied to Internet access through administrative 
     code or regulation issued on or after December 1, 2002.''.

       (2) Insert after section 6 of the bill the following:

     SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

       The Internet Tax Freedom Act (47 U.S.C. 151 note), as 
     amended by section 6, is amended by adding at the end the 
     following:

     ``SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

       ``Nothing in this Act shall prohibit Texas or a political 
     subdivision thereof from imposing or collecting the Texas 
     municipal access line fee pursuant to Texas Local Govt. Code 
     Ann. ch. 283 (Vernon 2005) and the definition of access line 
     as determined by the Public Utility Commission of Texas in 
     its `Order Adopting Amendments to Section 26.465 As Approved 
     At The February 13, 2003 Public Hearing', issued March 5, 
     2003, in Project No. 26412.''.

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