S.Amdt. 3193
What it does: Adds TITLE _--INTERNET TAX FREEDOM at the end of the bill
Sen. John Thune (R-SD)What it changes
1 change to H.R. 3474 · shown in the bill's text
Adds TITLE _--INTERNET TAX FREEDOM at the end of the bill
Adds a titleIn H.R. 3474 · Placed on Calendar Senate
Passed the House of Representatives March 11, 2014.
Inserted: TITLE _--INTERNET TAX FREEDOM
Inserted: SEC. _01. SHORT TITLE.
Inserted: This title may be cited as the "Internet Tax Freedom Forever Act".
Inserted: SEC. _02. FINDINGS.
Inserted: Congress makes the following findings:
Inserted: (1) The Internet has continued to drive economic growth, productivity and innovation since the Internet Tax Freedom Act was first enacted in 1998.
Inserted: (2) The Internet promotes a nationwide economic environment that facilitates innovation, promotes efficiency, and empowers people to broadly share their ideas.
Inserted: (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.
Inserted: (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.
Inserted: (5) Economists have recognized that excessive taxation of innovative communications technologies reduces economic welfare more than taxes on other sectors of the economy.
Inserted: (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.
Inserted: (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.
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Inserted: SEC. _03. PERMANENT MORATORIUM ON INTERNET ACCESS TAXES AND MULTIPLE AND DISCRIMINATORY TAXES ON ELECTRONIC COMMERCE.
Inserted: (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 beginning November 1, 2003, and ending November 1, 2014".
Inserted: (b) Effective Date.--The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.
Original wording
At the end, add the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 3193. Mr. THUNE submitted an amendment intended to be proposed by him to the bill H.R. 3474, to amend the Internal Revenue Code of 1986 to allow employers to exempt employees with health coverage under TRICARE or the Veterans Administration from being taken into account for purposes of the employer mandate under the Patient Protection and Affordable Care Act; which was ordered to lie on the table; as follows:
At the end, add the following:
TITLE _--INTERNET TAX FREEDOM
SEC. _01. SHORT TITLE.
This title may be cited as the “Internet Tax Freedom Forever Act”.
SEC. _02. 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.
SEC. _03. PERMANENT MORATORIUM ON INTERNET ACCESS TAXES AND MULTIPLE AND DISCRIMINATORY TAXES ON ELECTRONIC COMMERCE.
(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 beginning November 1, 2003, and ending November 1, 2014”.
(b) Effective Date.--The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.
Legislative Activity
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Senate amendment submitted
May 15, 2014