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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1934 Introduced in Senate (IS)]

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.

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

SECTION 1. REPEAL OF EXCISE TAX ON TELEPHONE AND OTHER COMMUNICATIONS 
              SERVICES.

    (a) In General.--Chapter 33 of the Internal Revenue Code of 1986 is 
amended by striking subchapter B.
    (b) Conforming Amendments.--
            (1) Section 4293 of the Internal Revenue Code of 1986 is 
        amended by striking ``chapter 32 (other than the taxes imposed 
        by sections 4064 and 4121) and subchapter B of chapter 33,'' 
        and inserting ``and chapter 32 (other than the taxes imposed by 
        sections 4064 and 4121),''.
            (2) Paragraph (1) of section 6302(e) of such Code is 
        amended by striking ``section 4251 or''.
            (3) Paragraph (2) of section 6302(e) of such Code is 
        amended--
                    (A) by striking ``imposed by--'' and all that 
                follows through ``with respect to'' and inserting 
                ``imposed by section 4261 or 4271 with respect to'', 
                and
                    (B) by striking ``bills rendered or''.
            (4) Subsection (e) of section 6302 of such Code is amended 
        by striking ``Communications Services and'' in the heading.
            (5) Section 6415 of such Code is amended by striking 
        ``4251, 4261, or 4271'' each place it appears and inserting 
        ``4261 or 4271''.
            (6) Paragraph (2) of section 7871(a) of such Code is 
        amended by inserting ``or'' at the end of subparagraph (B), by 
        striking subparagraph (C), and by redesignating subparagraph 
        (D) as subparagraph (C).
            (7) The table of subchapters for chapter 33 of such Code is 
        amended by striking the item relating to subchapter B.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid pursuant to bills first rendered more than 90 
days after the date of the enactment of this Act.

SEC. 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.

SEC. 3. PROHIBITION ON STATE TAXATION OF CERTAIN TRAVEL SERVICES.

    (a) In General.--Section 40116(b) of title 49, United States Code, 
is amended--
            (1) in paragraph (3), by striking ``or'';
            (2) in paragraph (4), by striking the period and inserting 
        ``; or''; and
            (3) by adding at the end the following:
            ``(5) amounts charged or retained for facilitating the 
        booking of air transportation, hotel accommodations, car rental 
        or other travel-related services.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect on the date of the enactment of this Act and shall apply to 
any amount described in paragraph (5) of section 40116(b) of title 49, 
United States Code (as added by subsection (a)), that was not subject 
to a final assessment with respect to any tax, fee, head charge, or 
other charge described in such section before the date of the enactment 
of this Act.
                                 <all>
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