(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; 
(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 
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-
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 Committee on the Judiciary of the 
Senate, a report containing the results of the study re-
quired subsection (a) and shall include in such report rec-
ommendations for any changes to laws and regulations re-
lating to such results. 
Passed the House of Representatives November 1, 
2011. 
Attest: 
Clerk.
112TH CONGRESS 
1ST SESSION 
H. R. 1002 
AN ACT 
To restrict any State or local jurisdiction from im-
posing a new discriminatory tax on cell phone 
services, providers, or property.