S.Amdt. 2524

SA 2524. Mr. THUNE (for himself and Mr. Wyden) 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. _____. EXTENSION OF 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), as amended by section 624 of the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113-235), is amended by striking “October 1, 2015” and inserting “October 1, 2021”.

(b) Effective Date.--The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.