IB 
Union Calendar No. 128
108TH CONGRESS 
1ST SESSION 
H. R. 49
[Report No. 108–234] 
To permanently extend the moratorium enacted by the Internet Tax Freedom 
Act, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 7, 2003
Mr. COX (for himself, Mr. CALVERT, Mr. CANNON, Mr. CHABOT, Mr. 
CUNNINGHAM, Mr. TOM DAVIS of Virginia, Mr. DREIER, Mr. FLAKE, Mr. 
GOODLATTE, Mr. HERGER, Mr. HYDE, Mr. ISSA, Mr. MCKEON, Mr. 
GARY G. MILLER of California, Mr. OSE, Mr. PENCE, Mr. PLATTS, Mr. 
POMBO, Mr. ROHRABACHER, Mr. WELDON of Florida, Mr. DOOLITTLE, 
Mrs. MUSGRAVE, Ms. GINNY BROWN-WAITE of Florida, Mr. SWEENEY, 
Mr. FRANKS of Arizona, Mr. KING of Iowa, Mr. MCCOTTER, Mr. 
BLUMENAUER, Mr. ROYCE, Mr. TANCREDO, Mr. BLUNT, Mr. DICKS, Mr. 
LEWIS of California, and Mr. BEAUPREZ) introduced the following bill; 
which was referred to the Committee on the Judiciary 
JULY 24, 2003
Additional Sponsors: Mr. HEFLEY, Mr. FEENEY, Mr. BARTON of Texas, Mr. 
WILSON of South Carolina, Mr. CRANE, Mr. WELLER, Mr. AKIN, Mr. 
GRAVES, Mr. KIRK, Mr. WALDEN of Oregon, Mr. NORWOOD, Mr. KOLBE, 
Mr. SCHROCK, Mr. BURTON of Indiana, Mr. BARTLETT of Maryland, Mr. 
CRAMER, Mr. BISHOP of Georgia, Mr. KELLER, Mr. HASTINGS of Wash-
ington, Mr. SMITH of Texas, Ms. KILPATRICK, Mr. THOMPSON of Cali-
fornia, 
Mr. 
CRENSHAW, 
Mr. 
GREENWOOD, 
Ms. 
HARRIS, 
Mr. 
HOSTETTLER, Mr. WOLF, Mrs. MILLER of Michigan, Mr. GOSS, Mr. 
SHIMKUS, Mr. PITTS, Mr. KLINE, Mr. SOUDER, Mr. FORBES, Mr. 
TIAHRT, Ms. HART, Mr. BARRETT of South Carolina, Ms. LORETTA 
SANCHEZ of California, Mr. PAUL, Ms. ROS-LEHTINEN, Mr. SIMMONS, 
Mr. TERRY, Mr. JOHNSON of Illinois, Mr. REHBERG, Mr. SESSIONS, Mr. 
COMBEST, Mr. CARSON of Oklahoma, Ms. HOOLEY of Oregon, Mr. 
CHOCOLA, Mr. ROGERS of Michigan, Mr. FOSSELLA, Ms. EDDIE BER-
NICE JOHNSON of Texas, Mr. GARRETT of New Jersey, Mr. COLE, Mr. 
ISAKSON, Mr. WU, Mr. PETERSON of Pennsylvania, Mr. LINCOLN DIAZ-
BALART of Florida, Mr. BROWN of South Carolina, Mr. TOOMEY, Ms. 
BORDALLO, Mr. HAYWORTH, Mr. OXLEY, Mr. SHADEGG, Mr. DOOLEY of 
California, Mr. FROST, Mr. GALLEGLY, Mr. DEMINT, Mr. HUNTER, Mrs. 
WILSON of New Mexico, Mr. RADANOVICH, Mrs. CAPITO, Mr. BAIRD, Mr. 
BURNS, Mr. GILCHREST, Mr. NUNES, Mr. GOODE, Mr. BRADLEY of New 
Hampshire, Mr. SMITH of Washington, Mr. MICHAUD, Ms. LOFGREN, 
Mr. GIBBONS, Mr. CARTER, Mr. UPTON, Mr. BOUCHER, Mr. GREEN of 
Wisconsin, Ms. HARMAN, Mr. GILLMOR, Mrs. BLACKBURN, Mr. MCINNIS, 
Mr. OTTER, Mr. HAYES, Mr. COBLE, Mr. SPRATT, Mr. MILLER of Flor-
ida, Mr. MEEHAN, Mr. KENNEDY of Minnesota, Mr. THOMPSON of Mis-
sissippi, Mr. HALL, Mrs. KELLY, and Mr. KILDEE 
JULY 24, 2003 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
A BILL 
To permanently extend the moratorium enacted by the 
Internet Tax Freedom Act, 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 ‘‘Internet Tax Non-
discrimination Act’’. 
SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREE-
DOM ACT MORATORIUM. 
(a) PERMANENT EXTENSION; INTERNET ACCESS 
TAXES.—Section 1101 of the Internet Tax Freedom Act 
(47 U.S.C. 151 note) is amended—
(1) by striking ‘‘taxes during the period begin-
ning on October 1, 1998, and ending on November
1, 2003—’’ and inserting ‘‘taxes after September 
30, 1998:’’; 
(2) by striking paragraph (1) of subsection (a) 
and inserting the following: 
‘‘(1) Taxes on Internet access.’’, 
(3) by striking ‘‘multiple’’ in paragraph (2) of 
subsection (a) and inserting ‘‘Multiple’’; 
(4) by striking subsection (d); and 
(5) by redesignating subsections (e) and (f) as 
subsections (d) and (e), respectively. 
(b) CONFORMING AMENDMENT.—Section 1104(10) 
of the Internet Tax Freedom Act (47 U.S.C. 151 note) 
is amended by striking ‘‘unless’’ and all that follows 
through ‘‘1998’’.
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Internet Tax Non-
discrimination Act’’. 
SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREE-
DOM ACT MORATORIUM. 
(a) IN GENERAL.—Subsection (a) of section 1101 of 
the Internet Tax Freedom Act (47 U.S.C. 151 note) is 
amended to read as follows: 
‘‘(a) MORATORIUM.—No State or political subdivision 
thereof may impose any of the following taxes: 
‘‘(1) Taxes on Internet access.