S.Amdt. 3065
What it does: Inserts new text at the end of the bill
Sen. Dianne Feinstein (D-CA)What it changes
1 change to S. 150 · shown in the bill's text
Inserts new text at the end of the bill
InsertsIn S. 150 · Placed on Calendar Senate
Nothing in the Internet Tax Freedom Act shall prevent the imposition or collection of any fees or charges used to preserve and advance Federal universal service or similar State programs authorized by section 254 of the Communications Act of 1934.
Inserted: SEC. . GRANDFATHER FOR EXISTING TAXES.
Inserted: (a) In General.--Notwithstanding any provision of the Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by this Act, to the contrary section 1101(a) of that Act does not apply to--
Inserted: (1) a tax on Internet access that was generally imposed and actually enforced prior to October 1, 1998, if, before that date, the tax was authorized by statute and either--
Inserted: (A) 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
Inserted: (B) a State or political subdivision thereof generally collected such tax on charges for Internet access; or
Inserted: (2) a tax on Internet access that was generally imposed and actually enforced as of November 1, 2003, if, as of that date, the tax was authorized by statute and--
Inserted: (A) a provider of Internet access services had a reasonable opportunity to know by virtue of a public 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; and
Inserted: (B) a State or political subdivision thereof generally collected such tax on charges for Internet access.
Original wording
At the end of the bill, add the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 3065. Mrs. FEINSTEIN submitted an amendment intended to be proposed by her to the bill S. 150, to make permanent the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act; which was ordered to lie on the table; as follows:
At the end of the bill, add the following:
SEC. . GRANDFATHER FOR EXISTING TAXES.
(a) In General.--Notwithstanding any provision of the Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by this Act, to the contrary section 1101(a) of that Act does not apply to--
(1) a tax on Internet access that was generally imposed and actually enforced prior to October 1, 1998, if, before that date, the tax was authorized by statute and either--
(A) 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
(B) a State or political subdivision thereof generally collected such tax on charges for Internet access; or
(2) a tax on Internet access that was generally imposed and actually enforced as of November 1, 2003, if, as of that date, the tax was authorized by statute and--
(A) a provider of Internet access services had a reasonable opportunity to know by virtue of a public 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; and
(B) a State or political subdivision thereof generally collected such tax on charges for Internet access.
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Senate amendment submitted
April 28, 2004