S. 52

Internet Tax Nondiscrimination Act

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        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 52 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 52

To permanently extend the moratorium enacted by the Internet Tax
Freedom Act, and for other purposes.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

January 7, 2003

Mr. Wyden introduced the following bill; which was read twice and
referred to the Committee on Commerce, Science, and Transportation

_______________________________________________________________________

A BILL

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) Permanent Extension; Internet Access Taxes.--Section 1101 of
the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
(1) by striking ``taxes during the period beginning on
October 1, 1998, and ending on November 1, 2003--'' and
inserting ``taxes after September 30, 1998:'';
(2) by striking paragraph (1) of subsection (a) and
inserting the following:
``(1) Taxes on Internet access.'';
(3) by striking ``multiple'' in paragraph (2) of subsection
(a) and inserting ``Multiple'';
(4) by striking subsection (d); and
(5) by redesignating subsections (e) and (f) as subsections
(d) and (e), respectively.
(b) Conforming Amendment.--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''.
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