IB 

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-
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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.

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

3 SECTION 1. SHORT TITLE. 

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

6 SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREE7 DOM ACT MORATORIUM. 

8 (a) PERMANENT EXTENSION; INTERNET ACCESS

9 TAXES.—Section 1101 of the Internet Tax Freedom Act 

10 (47 U.S.C. 151 note) is amended—

11 (1) by striking ‘‘taxes during the period begin12 ning on October 1, 1998, and ending on November 
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1 1, 2003—’’ and inserting ‘‘taxes after September 

2 30, 1998:’’; 

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

4 and inserting the following: 

5 ‘‘(1) Taxes on Internet access.’’, 

6 (3) by striking ‘‘multiple’’ in paragraph (2) of 

7 subsection (a) and inserting ‘‘Multiple’’; 

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

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

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

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

12 of the Internet Tax Freedom Act (47 U.S.C. 151 note) 

13 is amended by striking ‘‘unless’’ and all that follows 

14 through ‘‘1998’’.

15 SECTION 1. SHORT TITLE. 

16 This Act may be cited as the ‘‘Internet Tax Non17 discrimination Act’’. 

18 SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREE19 DOM ACT MORATORIUM. 

20 (a) IN GENERAL.—Subsection (a) of section 1101 of 

21 the Internet Tax Freedom Act (47 U.S.C. 151 note) is 

22 amended to read as follows: 

23 ‘‘(a) MORATORIUM.—No State or political subdivision 

24 thereof may impose any of the following taxes: 

25 ‘‘(1) Taxes on Internet access. 
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1 ‘‘(2) Multiple or discriminatory taxes on elec2 tronic commerce.’’. 

3 (b) CONFORMING AMENDMENTS.—(1) Section 1101 of 

4 the Internet Tax Freedom Act (47 U.S.C. 151 note) is 

5 amended by striking subsection (d). 

6 (2) Section 1104(10) of the Internet Tax Freedom Act 

7 (47 U.S.C. 151 note) is amended by striking ‘‘unless’’ and 

8 all that follows through ‘‘1998’’. 

9 (3) Section 1104(2)(B)(i) of the Internet Tax Freedom 

10 Act (47 U.S.C. 151 note) is amended by striking ‘‘except 

11 with respect to a tax (on Internet access) that was generally 

12 imposed and actually enforced prior to October 1, 1998,’’. 

13 (c) CLARIFICATION.—The second sentence of section 

14 1104(5), and the second sentence of section 1101(e)(3)(D), 

15 of the Internet Tax Freedom Act (47 U.S.C. 151 note) are 

16 each amended by inserting ‘‘, except to the extent such serv17 ices 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