Internet Tax Nondiscrimination Act

Bill: 108-hr-49
Sponsor: Rep. Cox, Christopher [R-CA-48]
Introduced: 2003-01-07 in the House
Policy area: Taxation
Subjects: Commerce
Electronic commerce
Electronic mail systems
Government Operations and Politics
Income tax
Intergovernmental tax relations
Internet
Local taxation
Sales tax
Science, Technology, Communications
State taxation
Tax exemption

Summary:
action_date: 2003-01-07
text: Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to permanently ban: (1) taxes on Internet access; and (2) multiple or discriminatory taxes on electronic commerce.
action_date: 2003-07-24
text: 
Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to prohibit a State or political jurisdiction from imposing: (1) Internet access taxes; or (2) multiple or discriminatory taxes on electronic commerce. Eliminates: (1) the definition of a tax that is &quot;generally imposed and actually enforced&quot;; and (2) from the definitions of &quot;tax on Internet access&quot; and &quot;discriminatory tax&quot; the exception for a tax generally imposed and actually enforced prior to October 1, 1998. (Makes the existing tax moratorium permanent and applies such tax prohibition to all States, thus ending the existing authority of certain States to tax Internet access.)

action_date: 2003-09-17
text: 

(This measure has not been amended since it was reported to the House on July 24, 2003. The summary of that version is repeated here.)

 
Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to prohibit a State or political jurisdiction from imposing: (1) Internet access taxes; or (2) multiple or discriminatory taxes on electronic commerce. Eliminates: (1) the definition of a tax that is &quot;generally imposed and actually enforced&quot;; and (2) from the definitions of &quot;tax on Internet access&quot; and &quot;discriminatory tax&quot; the exception for a tax generally imposed and actually enforced prior to October 1, 1998. (Makes the existing tax moratorium permanent and applies such tax prohibition to all States, thus ending the existing authority of certain States to tax Internet access.)


Legislative actions:
action_date: 2003-09-18
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 283.
action_date: 2003-09-17
text: Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
action_date: 2003-09-17
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2003-09-17
text: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H8295)
action_date: 2003-09-17
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H8295)
action_date: 2003-09-17
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 49.
action_date: 2003-09-17
text: Considered under suspension of the rules. (consideration: CR H8295-8301)
action_date: 2003-09-17
text: Mr. Sensenbrenner moved to suspend the rules and pass the bill, as amended.
action_date: 2003-07-24
text: Placed on the Union Calendar, Calendar No. 128.
action_date: 2003-07-24
text: Reported (Amended) by the Committee on Judiciary. H. Rept. 108-234.
action_date: 2003-07-24
text: Reported (Amended) by the Committee on Judiciary. H. Rept. 108-234.
action_date: 2003-07-16
text: Ordered to be Reported (Amended) by Voice Vote.
action_date: 2003-07-16
text: Committee Consideration and Mark-up Session Held.
action_date: 2003-05-22
text: Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.
action_date: 2003-05-22
text: Subcommittee Consideration and Mark-up Session Held.
action_date: 2003-04-01
text: Subcommittee Hearings Held.
action_date: 2003-03-06
text: Referred to the Subcommittee on Commercial and Administrative Law.
action_date: 2003-01-07
text: Referred to the House Committee on the Judiciary.
action_date: 2003-01-07
text: Introduced in House
action_date: 2003-01-07
text: Introduced in House