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 
property, during the 5-year period beginning on the date 
of enactment of this Act. 
(b) DEFINITIONS.—In this Act: 
(1) MOBILE SERVICE.—The term ‘‘mobile serv-
ice’’ means commercial mobile radio service, as such 
term is defined in section 20.3 of title 47, Code of 
Federal Regulations, as in effect on the date of en-
actment of this Act, or any other service that is pri-
marily intended for receipt on, transmission from, or 
use with a mobile telephone, including but not lim-
ited to the receipt of a digital good. 
(2) MOBILE
SERVICE
PROPERTY.—The term 
‘‘mobile service property’’ means all property used 
by a mobile service provider in connection with its 
business of providing mobile services, whether real, 
personal, tangible, or intangible and includes, but is 
not limited to goodwill, licenses, customer lists, and 
other similar intangible property associated with 
such business. 
(3) MOBILE
SERVICE
PROVIDER.—The term 
‘‘mobile service provider’’ means any entity that sells 
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or provides mobile services, but only to the extent 
that such entity sells or provides mobile services. 
(4) NEW
DISCRIMINATORY
TAX.—The term 
‘‘new discriminatory tax’’ means any tax imposed by 
a State or local jurisdiction that— 
(A) is imposed on or with respect to, or is 
measured by the charges, receipts, or revenues 
from or value of— 
(i) any mobile service and is not gen-
erally imposed, or is generally imposed at 
a lower rate, on or with respect to, or 
measured by the charges, receipts or reve-
nues from, other services or transactions 
involving tangible personal property; 
(ii) any mobile service provider and is 
not generally imposed, or is generally im-
posed at a lower rate, on other persons 
that are engaged in businesses other than 
the provision of mobile services; or 
(iii) any mobile service property and is 
not generally imposed, or is generally im-
posed at a lower rate, on or with respect 
to, or measured by the value of, other 
property that is devoted to a commercial or 
industrial use and subject to a property 
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tax levy, except public utility property 
owned by a public utility subject to rate of 
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. 
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(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 
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. 
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(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— 
(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-
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tive replaced tax or taxes with respect to 
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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