II
113th CONGRESS
1st Session
S. 31
IN THE SENATE OF THE UNITED STATES
January 22 (legislative day, January 3), 2013
Ms. Ayotte introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent.
Short title
This Act may be cited as
the Permanent Internet Tax Freedom Act
of 2013
.
Permanent moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce
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:
.
Effective date
The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.