I 
119TH CONGRESS 
1ST SESSION H. R. 6335 
To amend the Internal Revenue Code of 1986 to impose a tax on digital 
advertising services, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 1, 2025 
Mr. AUCHINCLOSS (for himself and Ms. GOODLANDER) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on Education and Workforce, for a pe-
riod to be subsequently determined by the Speaker, in each case for con-
sideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to impose 
a tax on digital advertising services, and for other purposes. 
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 ‘‘Education Not Endless 
Scrolling Act’’. 
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SEC. 2. TAX ON DIGITAL ADVERTISING SERVICES. 
(a) IN GENERAL.—Chapter 33 of the Internal Rev-
enue Code of 1986 is amended by inserting after sub-
chapter C the following new subchapter: 
‘‘Subchapter D—Digital Advertising Services 
‘‘Sec. 4286. Imposition of tax. 
‘‘SEC. 4286. IMPOSITION OF TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed on each 
covered taxpayer for any taxable year a tax equal to 50 
percent of the amount by which the taxpayer’s gross re-
ceipts for the preceding taxable year which are attrib-
utable to hosting digital advertising services in the United 
States exceeds $2,500,000,000. 
‘‘(b) COVERED TAXPAYER.—For purposes of this sec-
tion, the term ‘covered taxpayer’ means, with respect to 
any taxable year, any person— 
‘‘(1) engaged in the business of hosting digital 
advertising services, and 
‘‘(2) whose gross receipts for the preceding tax-
able year which are attributable to hosting digital 
advertising services are at least $2,500,000,000. 
‘‘(c) DIGITAL ADVERTISING SERVICES.—For pur-
poses of this section, the term ‘digital advertising services’ 
means advertisement services on digital interfaces, includ-
ing advertisements in the form of banner advertising, 
search engine advertising, interstitial advertising, spon-
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sored shopping and search results, and other comparable 
advertising services. 
‘‘(d) OTHER DEFINITIONS.—In this section— 
‘‘(1) GROSS
RECEIPTS.—The term ‘gross re-
ceipts’ has the same meaning as when used in sec-
tion 448(c)(3)(C). 
‘‘(2) DIGITAL INTERFACE.—The term ‘digital 
interface’ means any type of software, including a 
website, a part of a website, or an application. 
‘‘(e) REGULATIONS.—The Secretary shall issue such 
regulations or other guidance as may be necessary or ap-
propriate to carry out the purposes of this section, includ-
ing regulations that impose a penalty fee on any person 
engaged in the business of hosting digital advertising serv-
ices who deliberately advertises or promotes the use of vir-
tual private network services for the purpose of evading 
the tax imposed under this section.’’. 
(b) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 33 of such Code is amended by in-
serting after the item relating to subchapter C the fol-
lowing new item: 
‘‘SUBCHAPTER D—DIGITAL ADVERTISING SERVICES’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
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SEC. 3. LOCAL JOURNALISM PRESERVATION TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
‘‘SEC. 9512. LOCAL JOURNALISM PRESERVATION TRUST 
FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is hereby 
established in the Treasury of the United States a trust 
fund to be known as the ‘Local Journalism Preservation 
Trust Fund’, consisting of such amounts as may be appro-
priated to such Trust Fund as provided in this section. 
‘‘(b) TRANSFER
TO TRUST FUND
OF AMOUNTS 
EQUIVALENT TO CERTAIN TAXES.—There are hereby ap-
propriated to the Local Journalism Preservation Trust 
Fund amounts equivalent to one-third of the taxes re-
ceived in the Treasury under section 4286. Such amounts 
shall be held in such Trust Fund unless and until a law 
is enacted which establishes a tax credit for— 
‘‘(1) local journalism entities for expenses re-
lated to the hiring of journalists, or 
‘‘(2) small businesses for expenses related to 
advertising in local news outlets. 
‘‘(c) TRANSFERS FROM TRUST FUND ON ACCOUNT 
OF CERTAIN CREDITS.—After the effective date of the 
first law which meets the description in subsection (b), the 
Secretary shall pay from time to time into the general 
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fund of the Treasury amounts equivalent to the credits 
allowed under each law which meets the description of 
subsection (b). Such amounts shall be transferred on the 
basis of estimates by the Secretary, and proper adjust-
ments shall be made in amounts subsequently transferred 
to the extent prior estimates were in excess of or less than 
the credits allowed.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter A of chapter 98 of such Code is amended 
by adding at the end the following new item: 
‘‘9512. Local Journalism Preservation Trust Fund.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxes received after December 
31, 2025. 
SEC. 4. ONE-ON-ONE TUTORING TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986, as amended by section 
3, is amended by adding at the end the following new sec-
tion: 
‘‘SEC. 9513. ONE-ON-ONE TUTORING TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is hereby 
established in the Treasury of the United States a trust 
fund to be known as the ‘One-on-One Tutoring Trust 
Fund’, consisting of such amounts as may be appropriated 
to such Trust Fund as provided in this section. 
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‘‘(b) TRANSFER
TO TRUST FUND
OF AMOUNTS 
EQUIVALENT TO CERTAIN TAXES.—There are hereby ap-
propriated to the One-on-One Tutoring Trust Fund 
amounts equivalent to one-third of the taxes received in 
the Treasury under section 4286. 
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the One-on-One Tutoring Trust Fund shall be available, 
without further appropriation, for making expenditures to 
carry out the purposes of the grant program established 
under section 6 of the Education Not Endless Scrolling 
Act.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter A of chapter 98 of such Code, as amended 
by section 3, is amended by adding at the end the fol-
lowing new item: 
‘‘9513. One-on-One Tutoring Trust Fund.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxes received after December 
31, 2025. 
SEC. 5. CAREER AND TECHNICAL EDUCATION SUPPORT 
TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986, as amended by the pre-
ceding provisions of this Act, is amended by adding at the 
end the following new section: 
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‘‘SEC. 9514. CAREER AND TECHNICAL EDUCATION SUPPORT 
TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is hereby 
established in the Treasury of the United States a trust 
fund to be known as the ‘Career and Technical Education 
Support Trust Fund’, consisting of such amounts as may 
be appropriated to such Trust Fund as provided in this 
section. 
‘‘(b) TRANSFER
TO TRUST FUND
OF AMOUNTS 
EQUIVALENT TO CERTAIN TAXES.—There are hereby ap-
propriated to the Career and Technical Education Support 
Trust Fund amounts equivalent to one-third of the taxes 
received in the Treasury under section 4286. 
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the Career and Technical Education Support Trust 
Fund shall be available, without further appropriation, for 
making expenditures to carry out section 111 of the Carl 
D. Perkins Career and Technical Education Act of 
1965.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter A of chapter 98 of such Code, as amended 
by the preceding provisions of this Act, is amended by add-
ing at the end the following new item: 
‘‘9514. Career and Technical Education Support Trust Fund.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxes received after December 
31, 2025. 
SEC. 6. GRANT PROGRAM. 
(a) GRANT PROGRAM AUTHORIZED.—Not later than 
180 days after the date of enactment of this Act, the Sec-
retary of Education shall award grants, on a competitive 
basis, to State educational agencies to provide funds to 
eligible schools served by such agencies to support indi-
vidual tutoring programs for students. 
(b) REGULATIONS.—The Secretary of Education 
shall promulgate regulations and issue any guidance that 
may be necessary to award the grants under subsection 
(a), which shall include any application requirements, 
grant periods, and grant amounts, and the requirements 
for the individual tutoring programs to be funded by such 
grants. 
(c) DEFINITIONS.—In this section: 
(1) ELIGIBLE
SCHOOL.—The term ‘‘eligible 
school’’ means an elementary school or secondary 
school that receives funds under title I of the Ele-
mentary and Secondary Education Act of 1965 (20 
U.S.C. 6301 et seq.). 
(2) ESEA TERMS.—The terms ‘‘elementary 
school’’, ‘‘secondary school’’, and ‘‘State educational 
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agency’’ have the meanings given the terms in sec-
tion 8101 of the Elementary and Secondary Edu-
cation Act of 1965 (20 U.S.C. 7801). 
SEC. 7. SUPPORT FOR CAREER AND TECHNICAL EDU-
CATION. 
Section 111 of the Carl D. Perkins Career and Tech-
nical Education Act of 1965 (20 U.S.C. 2321) is amended 
by adding at the end the following: 
‘‘(e) CLARIFICATION.—For fiscal year 2027 and each 
succeeding fiscal year, each place in this section that the 
phrases ‘amount appropriated under section 9’ and 
‘amount appropriated for allotments under this section’ 
are used, such phrases shall also include the aggregate 
amount appropriated to the Career and Technical Edu-
cation Support Trust Fund under section 9514 of the In-
ternal Revenue Code of 1986 for the preceding fiscal 
year.’’. 
Æ 
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