[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. Con. Res. 146 Enrolled Bill (ENR)]
S.Con.Res.146
Agreed to November 19, 2004
One Hundred Eighth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Tuesday,
the twentieth day of January, two thousand and four
Concurrent Resolution
Resolved by the Senate (the House of Representatives concurring),
That, in the enrollment of the bill (S. 150) to extend the moratorium
on taxes on Internet access and multiple and discriminatory taxes on
electronic commerce imposed by the Internet Tax Freedom Act, the
Secretary of the Senate shall make the following corrections:
(1) Amend subsection (a) of section 1104 of the Internet Tax
Freedom Act (47 U.S.C. 151 note), as added by section 3 of the
bill, to read as follows:
``(a) Pre-October 1998 Taxes.--
``(1) In general.--Section 1101(a) does not apply to a tax on
Internet access that was generally imposed and actually enforced
prior to October 1, 1998, if, before that date--
``(A) the tax was authorized by statute; and
``(B) either--
``(i) 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
``(ii) a State or political subdivision thereof generally
collected such tax on charges for Internet access.
``(2) Termination.--
``(A) In general.--Except as provided in subparagraph (B),
this subsection shall not apply after November 1, 2007.
``(B) State telecommunications service tax.--
``(i) Date for termination.--This subsection shall not
apply after November 1, 2006, with respect to a State
telecommunications service tax described in clause (ii).
``(ii) Description of tax.--A State telecommunications
service tax referred to in subclause (i) is a State tax--
``(I) enacted by State law on or after October 1,
1991, and imposing a tax on telecommunications service;
and
``(II) applied to Internet access through
administrative code or regulation issued on or after
December 1, 2002.''.
(2) Insert after section 6 of the bill the following:
SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.
The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by
section 6, is amended by adding at the end the following:
``SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.
``Nothing in this Act shall prohibit Texas or a political
subdivision thereof from imposing or collecting the Texas municipal
access line fee pursuant to Texas Local Govt. Code Ann. ch. 283 (Vernon
2005) and the definition of access line as determined by the Public
Utility Commission of Texas in its `Order Adopting Amendments to
Section 26.465 As Approved At The February 13, 2003 Public Hearing',
issued March 5, 2003, in Project No. 26412.''.
Attest:
Secretary of the Senate.
Attest:
Clerk of the House of Representatives.