actment of this Act, or any other service that is pri-
marily intended for receipt on, transmission from, or 
use with a mobile telephone or other mobile device, 
including but not limited to the receipt of a digital 
good. 
(2) MOBILE
SERVICE
PROPERTY.—The term 
‘‘mobile service property’’ means all property used 
by a mobile service provider in connection with its 
business of providing mobile services, whether real, 
personal, tangible, or intangible (including goodwill, 
licenses, customer lists, and other similar intangible 
property associated with such business). 
(3) MOBILE
SERVICE
PROVIDER.—The term 
‘‘mobile service provider’’ means any entity that sells 
or provides mobile services, but only to the extent 
that such entity sells or provides mobile services. 
(4) NEW
DISCRIMINATORY
TAX.—The term 
‘‘new discriminatory tax’’ means a tax imposed by a 
State or local jurisdiction that is imposed on or with 
respect to, or is measured by, the charges, receipts, 
or revenues from or value of— 
(A) a mobile service and is not generally 
imposed, or is generally imposed at a lower 
rate, on or with respect to, or measured by, the 
charges, receipts, or revenues from other serv-
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ices or transactions involving tangible personal 
property; 
(B) a mobile service provider and is not 
generally imposed, or is generally imposed at a 
lower rate, on other persons that are engaged 
in businesses other than the provision of mobile 
services; or 
(C) a mobile service property and is not 
generally imposed, or is generally imposed at a 
lower rate, on or with respect to, or measured 
by the value of, other property that is devoted 
to a commercial or industrial use and subject to 
a property tax levy, except public utility prop-
erty owned by a public utility subject to rate of 
return regulation by a State or Federal regu-
latory authority; 
unless such tax was imposed and actually enforced 
on mobile services, mobile service providers, or mo-
bile service property prior to the date of enactment 
of this Act. 
(5) STATE OR LOCAL JURISDICTION.—The term 
‘‘State or local jurisdiction’’ means any of the sev-
eral States, the District of Columbia, any territory 
or possession of the United States, a political sub-
division of any State, territory, or possession, or any 
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governmental entity or person acting on behalf of 
such State, territory, possession, or subdivision that 
has the authority to assess, impose, levy, or collect 
taxes or fees. 
(6) TAX.— 
(A) IN GENERAL.—The term ‘‘tax’’ means 
a charge imposed by a governmental entity for 
the purpose of generating revenues for govern-
mental purposes, and excludes a fee imposed on 
a particular entity or class of entities for a spe-
cific privilege, service, or benefit conferred ex-
clusively on such entity or class of entities. 
(B) EXCLUSION.—The term ‘‘tax’’ does 
not include any fee or charge— 
(i) used to preserve and advance Fed-
eral universal service or similar State pro-
grams authorized by section 254 of the 
Communications Act of 1934 (47 U.S.C. 
254); 
(ii) specifically dedicated by a State or 
local jurisdiction for the support of E–911 
communications systems; or 
(iii) used to preserve and advance 
Federal telecommunications relay services 
or State programs implementing this Fed-
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eral mandate pursuant to title IV of the 
Americans with Disabilities Act of 1990 
(Public Law 101–336; 104 Stat. 327) and 
codified in section 225 of the Communica-
tions Act of 1934 (47 U.S.C. 225). 
(c) RULES OF CONSTRUCTION.— 
(1) DETERMINATION.—For purposes of sub-
section (b)(4), all taxes, tax rates, exemptions, de-
ductions, credits, incentives, exclusions, and other 
similar factors shall be taken into account in deter-
mining whether a tax is a new discriminatory tax. 
(2) APPLICATION OF PRINCIPLES.—Except as 
otherwise provided in this Act, in determining 
whether a tax on mobile service property is a new 
discriminatory tax for purposes of subsection 
(b)(4)(C), principles similar to those set forth in sec-
tion 306 of the Railroad Revitalization and Regu-
latory Reform Act of 1976 (49 U.S.C. 11501) shall 
apply. 
(3) EXCLUSIONS.—Notwithstanding any other 
provision of this Act— 
(A) the term ‘‘generally imposed’’ as used 
in subsection (b)(4) shall not apply to any tax 
imposed only on— 
(i) specific services; 
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(ii) specific industries or business seg-
ments; or 
(iii) specific types of property; and 
(B) the term ‘‘new discriminatory tax’’ 
shall not include a new tax or the modification 
of an existing tax that either— 
(i)(I) replaces one or more taxes that 
had been imposed on mobile services, mo-
bile service providers, or mobile service 
property; and 
(II) is designed so that, based on in-
formation available at the time of the en-
actment of such new tax or such modifica-
tion, the amount of tax revenues generated 
thereby with respect to such mobile serv-
ices, mobile service providers, or mobile 
service property is reasonably expected to 
not exceed the amount of tax revenues that 
would have been generated by the respec-
tive replaced tax or taxes with respect to 
such mobile services, mobile service pro-
viders, or mobile service property; or 
(ii) is a local jurisdiction tax that may 
not be imposed without voter approval, 
provides for at least 90 days’ prior notice 
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to mobile service providers, and is required 
by law to be collected from mobile service 
customers. 
SEC. 4. ENFORCEMENT. 
Notwithstanding any provision of section 1341 of title 
28, United States Code, or the constitution or laws of any 
State, the district courts of the United States shall have 
jurisdiction, without regard to amount in controversy or 
citizenship of the parties, to grant such mandatory or pro-
hibitive injunctive relief, interim equitable relief, and de-
claratory judgments as may be necessary to prevent, re-
strain, or terminate any acts in violation of this Act. 
(1) JURISDICTION.—Such jurisdiction shall not 
be exclusive of the jurisdiction which any Federal or 
State court may have in the absence of this section. 
(2) BURDEN OF PROOF.—The burden of proof 
in any proceeding brought under this Act shall be 
upon the party seeking relief and shall be by a pre-
ponderance of the evidence on all issues of fact. 
(3) RELIEF.—In granting relief against a tax 
which is discriminatory or excessive under this Act 
with respect to tax rate or amount only, the court 
shall prevent, restrain, or terminate the imposition, 
levy, or collection of not more than the discrimina-
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tory or excessive portion of the tax as determined by 
the court. 
SEC. 5. GAO STUDY. 
(a) STUDY.—The Comptroller General of the United 
States shall conduct a study, throughout the 5-year period 
beginning on the date of the enactment of this Act, to 
determine— 
(1) how, and the extent to which, taxes imposed 
by local and State jurisdictions on mobile services, 
mobile service providers, or mobile property, impact 
the costs consumers pay for mobile services; and 
(2) the extent to which the moratorium on dis-
criminatory mobile services taxes established in this 
Act has any impact on the costs consumers pay for 
mobile services. 
(b) REPORT.—Not later than 6 years after the date 
of the enactment of this Act, the Comptroller General shall 
submit, to the Committee on the Judiciary of the House 
of Representatives and the Committee on the Judiciary 
of the Senate, a report containing the results of the study 
required under subsection (a) and shall include in such 
report recommendations for any changes to laws and regu-
lations relating to such results. 
Æ 
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