II 

114TH CONGRESS 

1ST SESSION S. 431 

To permanently extend the Internet Tax Freedom Act. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 10, 2015 

Mr. THUNE (for himself, Mr. WYDEN, Mr. MCCONNELL, Mr. SCHUMER, Ms. 

AYOTTE, Mrs. MURRAY, Mr. SCOTT, Mrs. SHAHEEN, Mr. CRUZ, Mr. 

TESTER, Ms. MURKOWSKI, Mr. DONNELLY, Mr. BLUNT, Mr. LEAHY, Mr. 

RUBIO, Mr. MERKLEY, Mr. CRAPO, Mr. COONS, Mr. HELLER, Mr. MARKEY, Mr. BARRASSO, Mr. PETERS, Mr. PORTMAN, Mr. MORAN, Mr. 

BURR, Mr. BOOZMAN, Mr. KIRK, Mrs. CAPITO, Mr. DAINES, Mr. VITTER, 

Mr. GRASSLEY, Mr. ISAKSON, Mr. COATS, Mrs. FISCHER, Mr. ROBERTS, 

Mr. MCCAIN, Mr. GARDNER, Mr. TOOMEY, Mr. INHOFE, Mr. LEE, Mr. 

GRAHAM, and Mr. FLAKE) introduced the following bill; which was read 

twice and referred to the Committee on Finance 

A BILL 

To permanently extend the Internet Tax Freedom Act. 

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 Freedom 

5 Forever Act’’. 

6 SEC. 2. FINDINGS. 

7 Congress makes the following findings: 


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1 (1) The Internet has continued to drive eco2 nomic growth, productivity and innovation since the 

3 Internet Tax Freedom Act was first enacted in 

4 1998. 

5 (2) The Internet promotes a nationwide eco6 nomic environment that facilitates innovation, pro7 motes efficiency, and empowers people to broadly 

8 share their ideas. 

9 (3) According to the National Broadband Plan, 

10 cost remains the biggest barrier to consumer 

11 broadband adoption. Keeping Internet access afford12 able promotes consumer access to this critical gate13 way to jobs, education, healthcare, and entrepre14 neurial opportunities, regardless of race, income, or 

15 neighborhood. 

16 (4) Small business owners rely heavily on af17 fordable Internet access, providing them with access 

18 to new markets, additional consumers, and an op19 portunity to compete in the global economy. 

20 (5) Economists have recognized that excessive 

21 taxation of innovative communications technologies 

22 reduces economic welfare more than taxes on other 

23 sectors of the economy. 

24 (6) The provision of affordable access to the 

25 Internet is fundamental to the American economy 


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1 and access to it must be protected from multiple and 

2 discriminatory taxes at the State and local level. 

3 (7) As a massive global network that spans po4 litical boundaries, the Internet is inherently a matter 

5 of interstate and foreign commerce within the juris6 diction of the United States Congress under article 

7 I, section 8, clause 3 of the Constitution of the 

8 United States. 

9 SEC. 3. PERMANENT MORATORIUM ON INTERNET ACCESS 

10 TAXES AND MULTIPLE AND DISCRIMINATORY 

11 TAXES ON ELECTRONIC COMMERCE. 

12 (a) IN GENERAL.—Section 1101(a) of the Internet 

13 Tax Freedom Act (47 U.S.C. 151 note), as amended by 

14 section 624 of the Consolidated and Further Continuing 

15 Appropriations Act, 2015 (Public Law 113–235), is 

16 amended by striking ‘‘during the period beginning Novem17 ber 1, 2003, and ending October 1, 2015’’. 

18 (b) EFFECTIVE DATE.—The amendment made by 

19 this section shall apply to taxes imposed after the date 

20 of the enactment of this Act. 

Æ 


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