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[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 166 Introduced in Senate (IS)]

110th CONGRESS
  1st Session
                                 S. 166

 To restrict any State from imposing a new discriminatory tax on cell 
                            phone services.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                            January 4, 2007

    Mr. McCain (for himself, Mr. DeMint, Mr. Smith, and Mr. Sununu) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL

 
 To restrict any State from imposing a new discriminatory tax on cell 
                            phone services.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cell Phone Tax Moratorium Act of 
2007''.

SEC. 2. MORATORIUM.

    (a) In General.--No State or political subdivision thereof shall 
impose a new discriminatory tax on or with respect to mobile services, 
mobile services providers, or mobile services property, during the 3-
year period beginning on the date of enactment of this Act.
    (b) Definitions.--In this Act:
            (1) Mobile service.--The term ``mobile service'' means 
        commercial mobile radio service, as such term is defined in 
        section 20.3 of title 47, Code of Federal Regulations, as in 
        effect on the date of enactment of this Act, or any other 
        service that is primarily intended for receipt on or use with a 
        mobile telephone.
            (2) Mobile service provider.--The term ``mobile service 
        provider'' means any entity that markets, sells, or provides 
        mobile services.
            (3) Mobile service property.--The term ``mobile services 
        property'' means any equipment used in the transmission, 
        reception, coordination, or switching of mobile services.
            (4) New discriminatory tax.--
                    (A) In general.--The term ``new discriminatory 
                tax'' means any tax imposed by a State or political 
                subdivision thereof that--
                            (i) is imposed on or with respect to--
                                    (I) any mobile service and is not 
                                generally imposed, or is generally 
                                imposed at a lower rate, on or with 
                                respect to other services or on or with 
                                respect to transactions involving 
                                property or goods;
                                    (II) any mobile service provider 
                                and is not generally imposed, or is 
                                generally imposed at a lower rate, on 
                                other persons that provide services 
                                other than mobile services; or
                                    (III) any mobile service property 
                                and is not generally imposed, or is 
                                generally imposed at a lower rate, on 
                                or with respect to other commercial or 
                                industrial property that is devoted to 
                                a commercial or industrial use and 
                                subject to a property tax levy;
                            (ii) was not generally imposed and actually 
                        enforced prior to the date of enactment of this 
                        Act.
                    (B) Rule of construction.--For purposes of 
                subparagraph (A), all exemptions, deductions, credits, 
                incentives, exclusions, and other similar factors shall 
                be taken into account in determining whether a tax is a 
                ``new discriminatory tax''.
            (5) Tax.--
                    (A) In general.--The term ``tax'' means any charge 
                imposed by any governmental entity for the purpose of 
                generating revenues for governmental purposes, and is 
                not a fee imposed for a specific privilege, service, or 
                benefit conferred.
                    (B) Exclusion.--The term ``tax'' does not include 
                any fee or charge--
                            (i) used to preserve and advance Federal 
                        universal service or similar State programs 
                        authorized by section 254 of the Communications 
                        Act of 1934 (47 U.S.C. 254); or
                            (ii) specifically dedicated by a State or 
                        political subdivision thereof for the support 
                        of E-911 communications systems.
                                 <all>
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