II 

112TH CONGRESS 

1ST SESSION S. 1934 

To amend the Internal Revenue Code of 1986 to repeal certain 

communications taxes, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 1, 2011 

Mr. HELLER introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to repeal 

certain communications taxes, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. REPEAL OF EXCISE TAX ON TELEPHONE AND 

4 OTHER COMMUNICATIONS SERVICES. 

5 (a) IN GENERAL.—Chapter 33 of the Internal Rev6 enue Code of 1986 is amended by striking subchapter B. 

7 (b) CONFORMING AMENDMENTS.— 

8 (1) Section 4293 of the Internal Revenue Code 

9 of 1986 is amended by striking ‘‘chapter 32 (other 

10 than the taxes imposed by sections 4064 and 4121) 


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•S 1934 IS

1 and subchapter B of chapter 33,’’ and inserting 

2 ‘‘and chapter 32 (other than the taxes imposed by 

3 sections 4064 and 4121),’’. 

4 (2) Paragraph (1) of section 6302(e) of such 

5 Code is amended by striking ‘‘section 4251 or’’. 

6 (3) Paragraph (2) of section 6302(e) of such 

7 Code is amended— 

8 (A) by striking ‘‘imposed by—’’ and all 

9 that follows through ‘‘with respect to’’ and in10 serting ‘‘imposed by section 4261 or 4271 with 

11 respect to’’, and 

12 (B) by striking ‘‘bills rendered or’’. 

13 (4) Subsection (e) of section 6302 of such Code 

14 is amended by striking ‘‘COMMUNICATIONS SERV15 ICES AND’’ in the heading. 

16 (5) Section 6415 of such Code is amended by 

17 striking ‘‘4251, 4261, or 4271’’ each place it ap18 pears and inserting ‘‘4261 or 4271’’. 

19 (6) Paragraph (2) of section 7871(a) of such 

20 Code is amended by inserting ‘‘or’’ at the end of 

21 subparagraph (B), by striking subparagraph (C), 

22 and by redesignating subparagraph (D) as subpara23 graph (C). 


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•S 1934 IS

1 (7) The table of subchapters for chapter 33 of 

2 such Code is amended by striking the item relating 

3 to subchapter B. 

4 (c) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to amounts paid pursuant to bills 

6 first rendered more than 90 days after the date of the 

7 enactment of this Act. 

8 SEC. 2. PERMANENT MORATORIUM ON INTERNET ACCESS 

9 TAXES AND MULTIPLE AND DISCRIMINATORY 

10 TAXES ON ELECTRONIC COMMERCE. 

11 (a) IN GENERAL.—Section 1101(a) of the Internet 

12 Tax Freedom Act (47 U.S.C. 151 note) is amended by 

13 striking ‘‘taxes during the period beginning November 1, 

14 2003, and ending November 1, 2014:’’ and inserting 

15 ‘‘taxes:’’. 

16 (b) EFFECTIVE DATE.—The amendment made by 

17 this section shall apply to taxes imposed after the date 

18 of the enactment of this Act. 

19 SEC. 3. PROHIBITION ON STATE TAXATION OF CERTAIN 

20 TRAVEL SERVICES. 

21 (a) IN GENERAL.—Section 40116(b) of title 49, 

22 United States Code, is amended— 

23 (1) in paragraph (3), by striking ‘‘or’’; 

24 (2) in paragraph (4), by striking the period and 

25 inserting ‘‘; or’’; and 


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1 (3) by adding at the end the following: 

2 ‘‘(5) amounts charged or retained for facili3 tating the booking of air transportation, hotel ac4 commodations, car rental or other travel-related 

5 services.’’. 

6 (b) EFFECTIVE DATE.—The amendments made by 

7 subsection (a) shall take effect on the date of the enact8 ment of this Act and shall apply to any amount described 

9 in paragraph (5) of section 40116(b) of title 49, United 

10 States Code (as added by subsection (a)), that was not 

11 subject to a final assessment with respect to any tax, fee, 

12 head charge, or other charge described in such section be13 fore the date of the enactment of this Act. 

Æ 


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