[Congressional Record Volume 153, Number 162 (Wednesday, October 24, 2007)]
[Senate]
[Pages S13367-S13369]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 3451. Mr. LAUTENBERG proposed an amendment to the bill S. 294, to 
reauthorize Amtrak, and for other purposes; as follows:

       In the table of contents, strike the items relating to 
     title IV.
       On page 22, line 2, insert ``relevant'' after ``each''.
       On page 22, line 4, insert ``single, Nationwide'' after 
     ``implement a''.
       On page 28, line 12, insert ``As part of its investigation, 
     the Board has authority to review the accuracy of the train 
     performance data.'' after ``operator.''.
       On page 29, line 15, insert ``order the host rail carrier 
     to'' after ``appropriate,''.
       On page 29, between lines 23 and 24, insert the following:
       (b) Fees.--The Surface Transportation Board may establish 
     and collect filing fees from any entity that files a 
     complaint under section 24308(f)(1) of title 49, United 
     States Code, or otherwise requests or requires the Board's 
     services pursuant to this Act. The Board shall establish such 
     fees at levels that will fully or partially, as the Board 
     determines to be appropriate, offset the costs of 
     adjudicating complaints under that section and other requests 
     or requirements for Board action under this Act. The Board 
     may waive any fee established under this subsection for any 
     governmental entity as determined appropriate by the Board.
       (c) Authorization of Additional Staff.--The Surface 
     Transportation Board may increase the number of Board 
     employees by up to 15 for the 5 fiscal year period beginning 
     with fiscal year 2008 to carry out its responsibilities under 
     section 24308 of title 49, United States Code, and this Act.
       On page 29, line 24, strike ``(b)'' and insert ``(d)''.
       On page 51, between lines 4 and 5, insert the following:
       (d) Acela Service Study.--
       (1) In general.--Amtrak shall conduct a conduct a study to 
     determine the infrastructure and equipment improvements 
     necessary to provide regular Acela service--
       (A) between Washington, D.C. and New York City in 2 hours 
     and 30 minutes; and
       (B) between New York City and Boston in 3 hours and 15 
     minutes.
       (2) Issues.--The study conducted under paragraph (1) shall 
     include--
       (A) an estimated time frame for achieving the trip time 
     described in paragraph (1);
       (B) an analysis of any significant obstacles that would 
     hinder such an achievement; and
       (C) a detailed description and cost estimate of the 
     specific infrastructure and equipment improvements necessary 
     for such an achievement.
       (3) Secondary study.--Amtrak shall provide an initial 
     assessment of the infrastructure and equipment improvements, 
     including an order of magnitude cost estimate of such 
     improvements, that would be necessary to provide regular 
     Acela service--
       (A) between Washington, D.C. and New York City in 2 hours 
     and 15 minutes; and
       (B) between New York City and Boston in 3 hours.
       (4) Report.--Not later than February 1, 2008, Amtrak shall 
     submit a written report containing the results of the studies 
     required under this subsection to--
       (A) the Committee on Commerce, Science, and Transportation 
     of the Senate;
       (B) the Committee on Appropriations of the Senate;
       (C) the Committee on Transportation and Infrastructure of 
     the House of Representatives;
       (D) the Committee on Appropriations of the House of 
     Representatives; and
       (E) the Federal Railroad Administration.
       On page 57, strike lines 3 through 11.
       On page 57, line 12, strike ``(d)'' and insert ``(c)''.
       On page 73, line 1, insert ``2003,'' after ``years''.
       On page 81, line 25, strike ``and''.
       On page 82, line 2, strike ``seq.).'' and insert ``seq.); 
     and''.
       On page 82, between lines 2 and 3, insert the following:
       ``(3) the Railroad Unemployment Insurance Act (45 U.S.C. 
     351 et seq.).
       On page 144, beginning with line 2, strike through the end 
     of the bill.

[[Page S13368]]

                                 ______
                                 
  SA 3452. Mr. SUNUNU proposed an amendment to the bill S. 294, to 
reauthorize Amtrak, and for other purposes; as follows:

       At the end of the bill, add the following:

     SECTION ____1. SHORT TITLE.

       This Act may be cited as the ``Internet Tax Freedom Act 
     Amendments Act of 2007''.

     SEC. ______2. PERMANENT BAN OF INTERNET ACCESS TAXES.

       (a) In General.--Section 1101(a) of the Internet Tax 
     Freedom Act (47 U.S.C. 151 note) is amended by striking 
     ``during the period'' through ``2007''.
       (b) Grand Fathering of States That Tax Internet Access.--
     Section 1104(a)(2) of such Act is amended to read as follows:
       ``(2) State telecommunications service tax.--
       ``(A) Date for termination.--This subsection shall not 
     apply after November 1, 2006, with respect to a State 
     telecommunications service tax described in subparagraph (B).
       ``(B) Description of tax.--A State telecommunications 
     service tax referred to in subparagraph (A) 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.''.

     SEC. _____3. GRANDFATHERING OF STATES THAT TAX INTERNET 
                   ACCESS.

       Section 1104 of the Internet Tax Freedom Act (47 U.S.C. 151 
     note) is amended by adding at the end the following:
       ``(c) Application of Definition.--
       ``(1) In general.--Effective as of November 1, 2003--
       ``(A) for purposes of subsection (a), the term `Internet 
     access' shall have the meaning given such term by section 
     1104(5) of this Act, as enacted on October 21, 1998; and
       ``(B) for purposes of subsection (b), the term `Internet 
     access' shall have the meaning given such term by section 
     1104(5) of this Act as enacted on October 21, 1998, and 
     amended by section 2(c) of the Internet Tax Nondiscrimination 
     Act (Public Law 108-435).
       ``(2) Exceptions.--Paragraph (1) shall not apply until 
     November 1, 2007, to a tax on Internet access that is--
       ``(A) generally imposed and actually enforced on 
     telecommunications service purchased, used, or sold by a 
     provider of Internet access, but only if the appropriate 
     administrative agency of a State or political subdivision 
     thereof issued a public ruling prior to July 1, 2007, that 
     applied such tax to such service in a manner that is 
     inconsistent with paragraph (1); or
       ``(B) the subject of litigation instituted in a judicial 
     court of competent jurisdiction prior to July 1, 2007, in 
     which a State or political subdivision is seeking to enforce, 
     in a manner that is inconsistent with paragraph (1), such tax 
     on telecommunications service purchased, used, or sold by a 
     provider of Internet access.
       ``(3) No inference.--No inference of legislative 
     construction shall be drawn from this subsection or the 
     amendments to section 1105(5) made by the Internet Tax 
     Freedom Act Amendments Act of 2007 for any period prior to 
     November 1, 2007, with respect to any tax subject to the 
     exceptions described in subparagraphs (A) and (B) of 
     paragraph (2).''.

     SEC. ______4. DEFINITIONS.

       Section 1105 of the Internet Tax Freedom Act (47 U.S.C. 151 
     note) is amended--
       (1) in paragraph (1) by striking ``services'',
       (2) by amending paragraph (5) to read as follows:
       ``(5) Internet access.--The term `Internet access'--
       ``(A) means a service that enables users to connect to the 
     Internet to access content, information, or other services 
     offered over the Internet;
       ``(B) includes the purchase, use or sale of 
     telecommunications by a provider of a service described in 
     subparagraph (A) to the extent such telecommunications are 
     purchased, used or sold--
       ``(i) to provide such service; or
       ``(ii) to otherwise enable users to access content, 
     information or other services offered over the Internet;
       ``(C) includes services that are incidental to the 
     provision of the service described in subparagraph (A) when 
     furnished to users as part of such service, such as a home 
     page, electronic mail and instant messaging (including voice- 
     and video-capable electronic mail and instant messaging), 
     video clips, and personal electronic storage capacity; and
       ``(D) does not include voice, audio or video programming, 
     or other products and services (except services described in 
     subparagraph (A), (B), or (C)) that utilize Internet protocol 
     or any successor protocol and for which there is a charge, 
     regardless of whether such charge is separately stated or 
     aggregated with the charge for services described in 
     subparagraph (A), (B), or (C).'',
       (3) by amending paragraph (9) to read as follows:
       ``(9) Telecommunications.--The term `telecommunications' 
     means `telecommunications' as such term is defined in section 
     3(43) of the Communications Act of 1934 (47 U.S.C. 153(43)) 
     and `telecommunications service' as such term is defined in 
     section 3(46) of such Act (47 U.S.C. 153(46)), and includes 
     communications services (as defined in section 4251 of the 
     Internal Revenue Code of 1986 (26 U.S.C. 4251)).'', and
       (4) in paragraph (10) by adding at the end the following:
       ``(C) Specific exception.--
       ``(i) Specified taxes.--Effective November 1, 2007, the 
     term `tax on Internet access' also does not include a State 
     tax expressly levied on commercial activity, modified gross 
     receipts, taxable margin, or gross income of the business, by 
     a State law specifically using one of the foregoing terms, 
     that--

       ``(I) was enacted after June 20, 2005, and before November 
     1, 2007 (or, in the case of a State business and occupation 
     tax, was enacted after January 1, 1932, and before January 1, 
     1936);
       ``(II) replaced, in whole or in part, a modified value-
     added tax or a tax levied upon or measured by net income, 
     capital stock, or net worth (or, is a State business and 
     occupation tax that was enacted after January 1, 1932 and 
     before January 1, 1936);
       ``(III) is imposed on a broad range of business activity; 
     and
       ``(IV) is not discriminatory in its application to 
     providers of communication services, Internet access, or 
     telecommunications.

       ``(ii) Modifications.--Nothing in this subparagraph shall 
     be construed as a limitation on a State's ability to make 
     modifications to a tax covered by clause (i) of this 
     subparagraph after November 1, 2007, as long as the 
     modifications do not substantially narrow the range of 
     business activities on which the tax is imposed or otherwise 
     disqualify the tax under clause (i).
       ``(iii) No inference.--No inference of legislative 
     construction shall be drawn from this subparagraph regarding 
     the application of subparagraph (A) or (B) to any tax 
     described in clause (i) for periods prior to November 1, 
     2007.''.

     SEC. ______5. CONFORMING AMENDMENTS.

       (a) Accounting Rule.--Section 1106 of the Internet Tax 
     Freedom Act (47 U.S.C. 151 note) is amended--
       (1) by striking ``telecommunications services'' each place 
     it appears and inserting ``telecommunications'', and
       (2) in subsection (b)(2)--
       (A) in the heading by striking ``services'',
       (B) by striking ``such services'' and inserting ``such 
     telecommunications'', and
       (C) by inserting before the period at the end the 
     following: ``or to otherwise enable users to access content, 
     information or other services offered over the Internet''.
       (b) Voice Services.--The Internet Tax Freedom Act (47 
     U.S.C. 151 note) is amended by striking section 1108.

     SEC. _______6. EFFECTIVE DATE.

       This Act, and the amendments made by this Act, shall take 
     effect on November 1, 2007, and shall apply with respect to 
     taxes in effect as of such date or thereafter enacted, except 
     as provided in section 1104 of the Internet Tax Freedom Act 
     (47 U.S.C. 151 note).
                                 ______
                                 
  SA 3453. Mr. SUNUNU proposed an amendment to the bill S. 294, to 
reauthorize Amtrak, and for other purposes; as follows:

       On page 32, before line 21, insert the following:
       (c) Limit on Passenger Subsidies.--
       (1) In general.--The Secretary of Transportation shall 
     prohibit any Federal funds to be used for the operation of an 
     Amtrak train route that has a per passenger subsidy, as 
     determined by the Inspector General under paragraph (2), of 
     not less than--
       (A) $200 during the first fiscal year beginning after the 
     date of the enactment of this Act;
       (B) $175 during the second fiscal year beginning after the 
     date of the enactment of this Act;
       (C) $150 during the third fiscal year beginning after the 
     date of the enactment of this Act;
       (D) $125 during the fourth fiscal year beginning after the 
     date of the enactment of this Act; and
       (E) $100 during any fiscal year beginning after the time 
     period described in subparagraph (D).
       (2) Determination of subsidy level.--The Inspector General 
     of the Department of Transportation, using data provided by 
     Amtrak, shall determine the difference between the average 
     fully allocated operating cost per passenger and the average 
     ticket price collected for each train route operated by 
     Amtrak during the most recent 12-month period for which data 
     is available.
       (3) Report.--
       (A) In general.--Not later than 6 months before the end of 
     each fiscal year, and every 6 months thereafter, the 
     Inspector General shall publish a report that--
       (i) lists the subsidy levels determined under paragraph 
     (2); and
       (ii) includes a statement that Amtrak will terminate any 
     train route that has a per passenger subsidy in excess of the 
     limits set forth in paragraph (1).
       (B) Distribution.--The Inspector General shall display the 
     report published under subparagraph (A) on the Internet and 
     submit a copy of such report to--
       (i) the President of Amtrak;
       (ii) the Secretary of Transportation;
       (iii) the Committee on Commerce, Science, and 
     Transportation of the Senate; and
       (iv) the Committee on Transportation and Infrastructure of 
     the House of Representatives.

[[Page S13369]]

                                 ______
                                 
  SA 3454. Mr. LAUTENBERG (for Mr. Carper) proposed an amendment to 
amendment SA 3452 proposed by Mr. Sununu to the bill S. 294, to 
reauthorize Amtrak, and for other purposes; as follows:

     1. SHORT TITLE.

       This Act may be cited as the ``Internet Tax Freedom Act 
     Amendments Act of 2007''.

     SEC. 2. MORATORIUM.

       The Internet Tax Freedom Act (47 U.S.C. 151 note) is 
     amended--
       (1) in section 1101(a) by striking ``2007'' and inserting 
     ``2011'', and
       (2) in section 1104(a)(2)(A) by striking ``2007'' and 
     inserting ``2011''.

     SEC. 3. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.

       Section 1104 of the Internet Tax Freedom Act (47 U.S.C. 151 
     note) is amended by adding at the end the following:
       ``(c) Application of Definition.--
       ``(1) In general.--Effective as of November 1, 2003--
       ``(A) for purposes of subsection (a), the term `Internet 
     access' shall have the meaning given such term by section 
     1104(5) of this Act, as enacted on October 21, 1998; and
       ``(B) for purposes of subsection (b), the term `Internet 
     access' shall have the meaning given such term by section 
     1104(5) of this Act as enacted on October 21, 1998, and 
     amended by section 2(c) of the Internet Tax Nondiscrimination 
     Act (Public Law 108-435).
       ``(2) Exceptions.--Paragraph (1) shall not apply until 
     November 1, 2007, to a tax on Internet access that is--
       ``(A) generally imposed and actually enforced on 
     telecommunications service purchased, used, or sold by a 
     provider of Internet access, but only if the appropriate 
     administrative agency of a State or political subdivision 
     thereof issued a public ruling prior to July 1, 2007, that 
     applied such tax to such service in a manner that is 
     inconsistent with paragraph (1); or
       ``(B) the subject of litigation instituted in a judicial 
     court of competent jurisdiction prior to July 1, 2007, in 
     which a State or political subdivision is seeking to enforce, 
     in a manner that is inconsistent with paragraph (1), such tax 
     on telecommunications service purchased, used, or sold by a 
     provider of Internet access.
       ``(3) No Inference.--No inference of legislative 
     construction shall be drawn from this subsection or the 
     amendments to section 1105(5) made by the Internet Tax 
     Freedom Act Amendments Act of 2007 for any period prior to 
     November 1, 2007, with respect to any tax subject to the 
     exceptions described in subparagraphs (A) and (B) of 
     paragraph (2).''.

     SEC. 4. DEFINITIONS.

       Section 1105 of the Internet Tax Freedom Act (47 U.S.C. 151 
     note) is amended--
       (1) in paragraph (1) by striking ``services'',
       (2) by amending paragraph (5) to read as follows:
       ``(5) Internet access.--The term `Internet access'--
       ``(A) means a service that enables users to connect to the 
     Internet to access content, information, or other services 
     offered over the Internet;
       ``(B) includes the purchase, use or sale of 
     telecommunications by a provider of a service described in 
     subparagraph (A) to the extent such telecommunications are 
     purchased, used or sold--
       ``(i) to provide such service; or
       ``(ii) to otherwise enable users to access content, 
     information or other services offered over the Internet;
       ``(C) includes services that are incidental to the 
     provision of the service described in subparagraph (A) when 
     furnished to users as part of such service, such as a home 
     page, electronic mail and instant messaging (including voice- 
     and video-capable electronic mail and instant messaging), 
     video clips, and personal electronic storage capacity; and
       ``(D) does not include voice, audio or video programming, 
     or other products and services (except services described in 
     subparagraph (A), (B), or (C)) that utilize Internet protocol 
     or any successor protocol and for which there is a charge, 
     regardless of whether such charge is separately stated or 
     aggregated, with the charge for services described in 
     subparagraph (A), (B), or (C).'',
       (3) by amending paragraph (9) to read as follows:
       ``(9) Telecommunications.--The term `telecommunications' 
     means `telecommunications' as such term is defined in section 
     3(43) of the Communications Act of 1934 (47 U.S.C. 153(43)) 
     and `telecommunications service' as such term is defined in 
     section 3(46) of such Act (47 U.S.C. 153(46)), and includes 
     communications services (as defined in section 4251 of the 
     Internal Revenue Code of 1986 (26 U.S.C. 4251)),'', and
       (4) in paragraph (10) by adding at the end the following:
       ``(C) Specific exception.--
       ``(i) Specified taxes.--Effective November 1, 2007, the 
     term `tax on Internet access' also does not include a State 
     tax expressly levied on commercial activity, modified gross 
     receipts, taxable margin, or gross income of the business, by 
     a State law specifically using one of the foregoing terms, 
     that--
       ``(I) was enacted after June 20, 2005, and before November 
     1, 2007 (or, in the case of a State business and occupation 
     tax, was enacted after January 1, 1932, and before January 1, 
     1936);
       ``(II) replaced, in whole or in part, a modified value-
     added tax or a tax levied upon or measured by net income, 
     capital stock, or net worth (or, is a State business and 
     occupation tax that was enacted after January 1, 1932 and 
     before January 1, 1936);
       ``(III) is imposed on a broad range of business activity; 
     and
       ``(IV) is not discriminatory in its application to 
     providers of communication services, Internet access, or 
     telecommunications.
       ``(ii) Modifications.--Nothing in this subparagraph shall 
     be construed as a limitation on a State's ability to make 
     modifications to a tax covered by clause (i) of this 
     subparagraph after November 1, 2007, as long as the 
     modifications do not substantially narrow the range of 
     business activities on which the tax is imposed or otherwise 
     disqualify the tax under clause (i).
       ``(iii) No inference.--No inference of legislative 
     construction shall be drawn from this subparagraph regarding 
     the application of subparagraph (A) or (B) to any tax 
     described in clause (i) for periods prior to November 1, 
     2007.''.

     SEC. 5. CONFORMING AMENDMENTS.

       (a) Accounting Rule.--Section 1106 of the Internet Tax 
     Freedom Act (47 U.S.C. 151 note) is amended--
       (1) by striking ``telecommunications services'' each place 
     it appears and inserting ``telecommunications'', and
       (2) in subsection (b)(2)--
       (A) in the heading by striking ``SERVICES'',
       (B) by striking ``such services'' and inserting ``such 
     telecommunications'', and
       (C) by inserting before the period at the end the 
     following: ``or to otherwise enable users to access content, 
     information or other services offered over the Internet''.
       (b) Voice Services.--The Internet Tax Freedom Act (47 
     U.S.C. 151 note) is amended by striking section 1108.

     SEC. 6. EFFECTIVE DATE.

       This Act, and the amendments made by this Act, shall take 
     effect on November 1, 2007, and shall apply with respect to 
     taxes in effect as of such date or thereafter enacted, except 
     as provided in section 1104 of the Internet Tax Freedom Act 
     (47 U.S.C. 151 note).

                          ____________________