H.R. 434

Permanent Internet Tax Freedom Act

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I

113th CONGRESS

1st Session

H. R. 434

IN THE HOUSE OF REPRESENTATIVES

January 29, 2013

Mr. Chabot introduced the following bill; which was referred to the Committee on the Judiciary

A BILL

To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent.

1.

Short title

This Act may be cited as the Permanent Internet Tax Freedom Act.

2.

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 taxes during the period beginning November 1, 2003, and ending November 1, 2014: and inserting taxes:.

(b)

Effective Date

The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.