274 
(ii) was not generally imposed and ac-
tually enforced prior to the date of enact-
ment of this Act. 
(B) RULE
OF
CONSTRUCTION.—For pur-
poses of subparagraph (A), all exemptions, de-
ductions, credits, incentives, exclusions, and 
other similar factors shall be taken into account 
in determining whether a tax is a ‘‘new dis-
criminatory tax’’. 
(5) TAX.— 
(A) IN GENERAL.—The term ‘‘tax’’ means 
any charge imposed by any governmental entity 
for the purpose of generating revenues for govern-
mental purposes, and is not a fee imposed for a 
specific privilege, service, or benefit conferred. 
(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); or 
(ii) specifically dedicated by a State or 
political subdivision thereof for the support 
of E-911 communications systems. 
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275 
TITLE XII—TRUTH IN CALLER ID 
SEC. 1301. SHORT TITLE. 
This title may be cited as the ‘‘Truth in Caller ID Act 
of 2006’’. 
SEC. 1302. PROHIBITION REGARDING MANIPULATION OF 
CALLER IDENTIFICATION INFORMATION. 
Section 227 (47 U.S.C. 227) is amended— 
(1) by redesignating subsections (e), (f), and (g) 
as subsections (f), (g), and (h), respectively; and 
(2) by inserting after subsection (d) the following 
new subsection: 
‘‘(e) PROHIBITION
ON PROVISION
OF INACCURATE 
CALLER IDENTIFICATION INFORMATION.— 
‘‘(1) IN GENERAL.—It shall be unlawful for any 
person within the United States, in connection with 
any telecommunications service or IP-enabled voice 
service, to cause any caller identification service to 
transmit misleading or inaccurate caller identifica-
tion information, unless such transmission is exempt-
ed pursuant to paragraph (3)(B). 
‘‘(2) PROTECTION FOR BLOCKING CALLER IDEN-
TIFICATION
INFORMATION.—Nothing in this sub-
section may be construed to prevent or restrict any 
person from blocking the capability of any caller 
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276 
identification service to transmit caller identification 
information. 
‘‘(3) REGULATIONS.— 
‘‘(A) IN
GENERAL.—Not later than 6 
months after the enactment of the Truth in Call-
er ID Act of 2006, the Commission shall pre-
scribe regulations to implement this subsection. 
‘‘(B) CONTENT OF REGULATIONS.— 
‘‘(i) IN GENERAL.—The regulations re-
quired under subparagraph (A) shall in-
clude such exemptions from the prohibition 
under paragraph (1) as the Commission de-
termines appropriate. 
‘‘(ii) SPECIFIC
EXEMPTION
FOR
LAW 
ENFORCEMENT AGENCIES, NATIONAL SECU-
RITY ACTIVITIES, OR COURT ORDERS.—The 
regulations required under subparagraph 
(A) shall exempt from the prohibition under 
paragraph (1) transmissions in connection 
with— 
‘‘(I) any authorized law enforce-
ment or national security activity of 
an agency of the United States, a 
State, or a political subdivision of a 
State; or 
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