I 
110TH CONGRESS 
2D SESSION 
H. R. 5793 
To restrict any State or local jurisdiction from imposing a new discriminatory 
tax on cell phone services, providers, or property. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2008 
Ms. ZOE LOFGREN of California (for herself, Mr. CANNON, Mr. COHEN, Mr. 
CHABOT, Mr. MEEKS of New York, and Mr. SENSENBRENNER) intro-
duced the following bill; which was referred to the Committee on the Ju-
diciary 
A BILL 
To restrict any State or local jurisdiction from imposing 
a new discriminatory tax on cell phone services, pro-
viders, or property. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Cell Tax Fairness Act 
of 2008’’. 
SEC. 2. MORATORIUM. 
(a) IN GENERAL.—No State or local jurisdiction shall 
impose a new discriminatory tax on or with respect to mo-
bile services, mobile service providers, or mobile service 
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return regulation by a State or Federal 
regulatory authority; and 
(B) was not generally imposed and actually 
enforced on mobile services, mobile service pro-
viders, or mobile 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 
governmental entity or person acting on behalf of 
such State, territory, possession, or subdivision and 
with the authority to assess, impose, levy, or collect 
taxes or fees. 
(6) TAX.— 
(A) IN GENERAL.—The term ‘‘tax’’ means 
any charge imposed by any governmental entity 
for the purpose of generating revenues for gov-
ernmental purposes, and is not a fee imposed 
on an individual entity or class of entities for 
a specific privilege, service, or benefit conferred 
exclusively on such entity or class of entities. 
(B) EXCLUSION.—The term ‘‘tax’’ does 
not include any fee or charge— 
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(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); or 
(ii) specifically dedicated by a State or 
local jurisdiction for the support of E–911 
communications systems. 
(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)(A)(iii), principles similar to those set forth in 
section 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— 
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(A) the term ‘‘generally imposed’’ as used 
in subsection (b)(4) shall not apply to any tax 
imposed only on— 
(i) specific services; 
(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— 
(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 
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such mobile services, mobile service pro-
viders, or mobile service property. 
SEC. 3. ENFORCEMENT. 
(a) 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 preponderance of the evi-
dence on all issues of fact. 
(b) 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, re-
strain, or terminate the imposition, levy, or collection of 
no more than the discriminatory or excessive portion of 
the tax as determined by the court. 
Æ 
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