[Congressional Record Volume 150, Number 132 (Wednesday, November 17, 2004)]
[Senate]
[Page S11435]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                         SUBMITTED RESOLUTIONS

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SENATE CONCURRENT RESOLUTION 146--TO DIRECT THE SECRETARY OF THE SENATE 
        TO MAKE CORRECTIONS IN THE ENROLLMENT OF THE BILL S. 150

  Mr. ALLEN (for himself, Mr. Wyden, Mrs. Hutchison, Mr. Alexander, and 
Mr. Enzi) submitted the following concurrent resolution; which was 
considered and agreed to:

                            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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