[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 49 Placed on Calendar Senate (PCS)]
Calendar No. 283
108th CONGRESS
1st Session
H. R. 49
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
September 17, 2003
Received and read the first time
September 18, 2003
Read the second time and placed on the calendar
_______________________________________________________________________
AN ACT
To permanently extend the moratorium enacted by the Internet Tax
Freedom Act, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Internet Tax Nondiscrimination
Act''.
SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM.
(a) In General.--Subsection (a) of section 1101 of the Internet Tax
Freedom Act (47 U.S.C. 151 note) is amended to read as follows:
``(a) Moratorium.--No State or political subdivision thereof may
impose any of the following taxes:
``(1) Taxes on Internet access.
``(2) Multiple or discriminatory taxes on electronic
commerce.''.
(b) Conforming Amendments.--(1) Section 1101 of the Internet Tax
Freedom Act (47 U.S.C. 151 note) is amended by striking subsection (d).
(2) Section 1104(10) of the Internet Tax Freedom Act (47 U.S.C. 151
note) is amended by striking ``unless'' and all that follows through
``1998''.
(3) Section 1104(2)(B)(i) of the Internet Tax Freedom Act (47
U.S.C. 151 note) is amended by striking ``except with respect to a tax
(on Internet access) that was generally imposed and actually enforced
prior to October 1, 1998,''.
(c) Clarification.--The second sentence of section 1104(5), and the
second sentence of section 1101(e)(3)(D), of the Internet Tax Freedom
Act (47 U.S.C. 151 note) are each amended by inserting ``, except to
the extent such services are used to provide Internet access'' before
the period.
Passed the House of Representatives September 17, 2003.
Attest:
JEFF TRANDAHL,
Clerk.
Calendar No. 283
108th CONGRESS
1st Session
H. R. 49
_______________________________________________________________________
AN ACT
To permanently extend the moratorium enacted by the Internet Tax
Freedom Act, and for other purposes.
_______________________________________________________________________
September 17, 2003
Received and read the first time
September 18, 2003
Read the second time and placed on the calendar