[Congressional Record Volume 161, Number 114 (Tuesday, July 21, 2015)]
[Senate]
[Page S5216]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2262. Mr. CRUZ submitted an amendment intended to be proposed by 
him to the bill H.R. 22, to amend the Internal Revenue Code of 1986 to 
exempt employees with health coverage under TRICARE or the Veterans 
Administration from being taken into account for purposes of 
determining the employers to which the employer mandate applies under 
the Patient Protection and Affordable Care Act; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. INTERNET TAX FREEDOM FOREVER ACT.

       (a) Short Title.--This section may be cited as the 
     ``Internet Tax Freedom Forever Act''.
       (b) Findings.--Congress makes the following findings:
       (1) The Internet has continued to drive economic growth, 
     productivity and innovation since the Internet Tax Freedom 
     Act was first enacted in 1998.
       (2) The Internet promotes a nationwide economic environment 
     that facilitates innovation, promotes efficiency, and 
     empowers people to broadly share their ideas.
       (3) According to the National Broadband Plan, cost remains 
     the biggest barrier to consumer broadband adoption. Keeping 
     Internet access affordable promotes consumer access to this 
     critical gateway to jobs, education, healthcare, and 
     entrepreneurial opportunities, regardless of race, income, or 
     neighborhood.
       (4) Small business owners rely heavily on affordable 
     Internet access, providing them with access to new markets, 
     additional consumers, and an opportunity to compete in the 
     global economy.
       (5) Economists have recognized that excessive taxation of 
     innovative communications technologies reduces economic 
     welfare more than taxes on other sectors of the economy.
       (6) The provision of affordable access to the Internet is 
     fundamental to the American economy and access to it must be 
     protected from multiple and discriminatory taxes at the State 
     and local level.
       (7) As a massive global network that spans political 
     boundaries, the Internet is inherently a matter of interstate 
     and foreign commerce within the jurisdiction of the United 
     States Congress under article I, section 8, clause 3 of the 
     Constitution of the United States.
       (c) Permanent Moratorium on Internet Access Taxes and 
     Multiple and Discriminatory Taxes on Electronic Commerce.--
       (1) In general.--Section 1101(a) of the Internet Tax 
     Freedom Act (47 U.S.C. 151 note), as amended by section 624 
     of the Consolidated and Further Continuing Appropriations 
     Act, 2015 (Public Law 113-235), is amended by striking 
     ``during the period beginning November 1, 2003, and ending 
     October 1, 2015''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to taxes imposed after the date of the enactment 
     of this Act.
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