IB

Union Calendar No. 143

107TH CONGRESS

1ST SESSION H. R. 1552

[Report No. 107–240]

To extend the moratorium enacted by the Internet Tax Freedom Act through

2006, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

APRIL 24, 2001

Mr. COX (for himself, Mr. GOODLATTE, and Mr. TOM DAVIS of Virginia) introduced the following bill; which was referred to the Committee on the

Judiciary

OCTOBER 16, 2001

Additional sponsors: Mr. HORN, Mr. MCKEON, Mr. CALVERT, Mr. DREIER,

Mr. OSE, Mr. GARY G. MILLER of California, Mr. ROYCE, Mr. POMBO,

Mr. ISSA, Mr. ROHRABACHER, Mr. HERGER, Mr. CANNON, Mr. WELDON

of Florida, Ms. MCKINNEY, and Mr. SCHAFFER

OCTOBER 16, 2001

Reported with amendments, committed to the Committee of the Whole House

on the State of the Union, and ordered to be printed

[Strike out all after the enacting clause and insert the part printed in italic]

A BILL

To extend the moratorium enacted by the Internet Tax

Freedom Act through 2006, 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,
2

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1 SECTION 1. SHORT TITLE.

2 This Act may be cited as the ‘‘Internet Tax Non3 discrimination Act’’.

4 SEC. 2. EXTENSION OF INTERNET TAX FREEDOM ACT MOR5 ATORIUM.

6 (a) EXTENSION; INTERNET ACCESS TAXES.—Section

7 1101 of the Internet Tax Freedom Act (47 U.S.C. 151

8 note) is amended—

9 (1) by striking ‘‘taxes during the period begin10 ning on October 1, 1998, and ending 3 years after

11 the date of enactment of this Act—’’ in subsection

12 (a) and inserting ‘‘taxes:’’;

13 (2) by striking paragraph (1) of subsection (a)

14 and inserting the following:

15 ‘‘(1) Taxes on Internet access.’’;

16 (3) by inserting before ‘‘multiple’’ in paragraph

17 (2) of subsection (a) the following: ‘‘During the pe18 riod beginning on October 1, 1998, and ending on

19 December 31, 2006,’’;

20 (4) by striking subsection (d); and

21 (5) by redesignating subsections (e) and (f) as

22 subsections (d) and (e), respectively.

23 (b) CONFORMING AMENDMENT.—Section 1104(10)

24 of Internet Tax Freedom Act (47 U.S.C. 151 note) is

25 amended by striking ‘‘services unless such tax was gen-
3

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1 erally imposed and actually enforced prior to October 1,

2 1998.’’ and inserting ‘‘services.’’.

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Internet Tax Non5 discrimination Act’’.

6 SEC. 2. EXTENSION OF INTERNET TAX FREEDOM ACT MOR7 ATORIUM.

8 Section 1101(a) of the Internet Tax Freedom Act (47

9 U.S.C. 151 note) is amended by striking ‘‘3 years after the

10 date of the enactment of this Act’’ and inserting ‘‘on Novem11 ber 1, 2003’’.

Amend the title so as to read: ‘‘A bill to extend the

moratorium enacted by the Internet Tax Freedom Act

through November 1, 2003; and for other purposes.’’.
Union Calendar No. 143

107TH CONGRESS

1ST SESSION H. R. 1552

[Report No. 107–240]

A BILL

To extend the moratorium enacted by the Internet

Tax Freedom Act through 2006, and for otherpurposes.

OCTOBER 16, 2001

Reported with amendments, committed to the Committee

of the Whole House on the State of the Union, and ordered to be printed