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[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 49 Reported in House (RH)]

                                                 Union Calendar No. 128
108th CONGRESS
  1st Session
                                 H. R. 49

                          [Report No. 108-234]

   To permanently extend the moratorium enacted by the Internet Tax 
                  Freedom Act, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 2003

    Mr. Cox (for himself, Mr. Calvert, Mr. Cannon, Mr. Chabot, Mr. 
   Cunningham, Mr. Tom Davis of Virginia, Mr. Dreier, Mr. Flake, Mr. 
  Goodlatte, Mr. Herger, Mr. Hyde, Mr. Issa, Mr. McKeon, Mr. Gary G. 
 Miller of California, Mr. Ose, Mr. Pence, Mr. Platts, Mr. Pombo, Mr. 
 Rohrabacher, Mr. Weldon of Florida, Mr. Doolittle, Mrs. Musgrave, Ms. 
 Ginny Brown-Waite of Florida, Mr. Sweeney, Mr. Franks of Arizona, Mr. 
 King of Iowa, Mr. McCotter, Mr. Blumenauer, Mr. Royce, Mr. Tancredo, 
   Mr. Blunt, Mr. Dicks, Mr. Lewis of California, and Mr. Beauprez) 
 introduced the following bill; which was referred to the Committee on 
                             the Judiciary

                             July 24, 2003

 Additional Sponsors: Mr. Hefley, Mr. Feeney, Mr. Barton of Texas, Mr. 
Wilson of South Carolina, Mr. Crane, Mr. Weller, Mr. Akin, Mr. Graves, 
 Mr. Kirk, Mr. Walden of Oregon, Mr. Norwood, Mr. Kolbe, Mr. Schrock, 
Mr. Burton of Indiana, Mr. Bartlett of Maryland, Mr. Cramer, Mr. Bishop 
of Georgia, Mr. Keller, Mr. Hastings of Washington, Mr. Smith of Texas, 
     Ms. Kilpatrick, Mr. Thompson of California, Mr. Crenshaw, Mr. 
    Greenwood, Ms. Harris, Mr. Hostettler, Mr. Wolf, Mrs. Miller of 
Michigan,  Mr. Goss, Mr. Shimkus, Mr. Pitts, Mr. Kline, Mr. Souder, Mr. 
   Forbes, Mr. Tiahrt, Ms. Hart, Mr. Barrett of South Carolina, Ms. 
    Loretta Sanchez of California, Mr.  Paul, Ms. Ros-Lehtinen, Mr. 
Simmons, Mr. Terry, Mr. Johnson of Illinois, Mr. Rehberg, Mr. Sessions, 
Mr. Combest, Mr. Carson of Oklahoma, Ms. Hooley of Oregon, Mr. Chocola, 
  Mr. Rogers of Michigan, Mr. Fossella, Ms. Eddie Bernice Johnson of 
 Texas, Mr. Garrett of New Jersey, Mr. Cole, Mr. Isakson, Mr. Wu, Mr. 
Peterson of Pennsylvania, Mr. Lincoln Diaz-Balart of Florida, Mr. Brown 
 of South Carolina, Mr. Toomey, Ms. Bordallo, Mr. Hayworth, Mr. Oxley, 
  Mr. Shadegg, Mr. Dooley of California, Mr. Frost, Mr. Gallegly, Mr. 
  DeMint, Mr. Hunter, Mrs. Wilson of New Mexico, Mr. Radanovich, Mrs. 
Capito, Mr. Baird, Mr. Burns, Mr. Gilchrest, Mr. Nunes, Mr. Goode, Mr. 
  Bradley of New Hampshire, Mr. Smith of Washington, Mr. Michaud, Ms. 
Lofgren, Mr. Gibbons, Mr. Carter, Mr. Upton, Mr. Boucher, Mr. Green of 
 Wisconsin, Ms. Harman, Mr. Gillmor, Mrs. Blackburn, Mr. McInnis, Mr. 
  Otter, Mr. Hayes, Mr. Coble, Mr. Spratt, Mr. Miller of Florida, Mr. 
  Meehan, Mr. Kennedy of Minnesota, Mr.  Thompson of Mississippi, Mr. 
                    Hall, Mrs. Kelly, and Mr. Kildee

                             July 24, 2003

  Reported with an amendment, 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 permanently extend the moratorium enacted by the Internet Tax 
                  Freedom Act, and for other purposes.

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

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

<DELETED>    This Act may be cited as the ``Internet Tax 
Nondiscrimination Act''.</DELETED>

<DELETED>SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREEDOM ACT 
              MORATORIUM.</DELETED>

<DELETED>    (a) Permanent Extension; Internet Access Taxes.--Section 
1101 of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
</DELETED>
        <DELETED>    (1) by striking ``taxes during the period 
        beginning on October 1, 1998, and ending on November 1, 2003--
        '' and inserting ``taxes after September 30, 1998:'';</DELETED>
        <DELETED>    (2) by striking paragraph (1) of subsection (a) 
        and inserting the following:</DELETED>
        <DELETED>    ``(1) Taxes on Internet access.'',</DELETED>
        <DELETED>    (3) by striking ``multiple'' in paragraph (2) of 
        subsection (a) and inserting ``Multiple'';</DELETED>
        <DELETED>    (4) by striking subsection (d); and</DELETED>
        <DELETED>    (5) by redesignating subsections (e) and (f) as 
        subsections (d) and (e), respectively.</DELETED>
<DELETED>    (b) Conforming Amendment.--Section 1104(10) of the 
Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by striking 
``unless'' and all that follows through ``1998''.</DELETED>

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Internet Tax Nondiscrimination 
Act''.

SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM.

    (a) In General.--Subsection (a) of section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended to read as follows:
    ``(a) Moratorium.--No State or political subdivision thereof may 
impose any of the following taxes:
            ``(1) Taxes on Internet access.
            ``(2) Multiple or discriminatory taxes on electronic 
        commerce.''.
    (b) Conforming Amendments.--(1) Section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended by striking subsection (d).
    (2) Section 1104(10) of the Internet Tax Freedom Act (47 U.S.C. 151 
note) is amended by striking ``unless'' and all that follows through 
``1998''.
    (3) Section 1104(2)(B)(i) of the Internet Tax Freedom Act (47 
U.S.C. 151 note) is amended by striking ``except with respect to a tax 
(on Internet access) that was generally imposed and actually enforced 
prior to October 1, 1998,''.
    (c) Clarification.--The second sentence of section 1104(5), and the 
second sentence of section 1101(e)(3)(D), of the Internet Tax Freedom 
Act (47 U.S.C. 151 note) are each amended by inserting ``, except to 
the extent such services are used to provide Internet access'' before 
the period.

                                                 Union Calendar No. 128

108th CONGRESS

  1st Session

                                H. R. 49

                          [Report No. 108-234]

_______________________________________________________________________

                                 A BILL

   To permanently extend the moratorium enacted by the Internet Tax 
                  Freedom Act, and for other purposes.

_______________________________________________________________________

                             July 24, 2003

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
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