Internet Tax Nondiscrimination Act

Bill: 108-s-150
Sponsor: Sen. Allen, George [R-VA]
Introduced: 2003-01-13 in the Senate
Policy area: Taxation
Subjects: Broadband
Commerce
Congress
Congressional investigations
Electronic commerce
Excise tax
Government Operations and Politics
Income tax
Internet
Local finance
Local taxation
Sales tax
Science, Technology, Communications
State finance
State laws
State taxation
Tax exemption
Telecommunication rates
Texas

Summary:
action_date: 2003-01-13
text: Internet Tax Non-discrimination Act of 2003 - Amends the Internet Tax Freedom Act to: (1) permanently ban taxes on Internet access and on multiple or discriminatory taxes on electronic commerce; and (2) repeal the ban exception for a tax on the sale or use of Internet services that was generally imposed and actually enforced prior to October 1, 1998.
action_date: 2003-09-29
text: 
Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to make permanent (currently ends November 1, 2003) the ban on taxes on Internet access and on multiple or discriminatory taxes on electronic commerce.
 
Makes such tax ban inapplicable to a tax on Internet access that was generally imposed and enforced prior to October 1, 1998, if, before that date, the tax was authorized by statute and either: (1) a provider of Internet access services had a reasonable opportunity to know that an agency has interpreted and applied such tax to internet access services; or (2) a State or political subdivision generally collected such tax on charges for Internet access. Terminates such exception after October 1, 2006.
 
State that nothing in the Internet Tax Freedom Act shall prevent the imposition or collection of any fees or charges used to preserve and advance Federal universal service or similar State programs authorized under the Communications Act of 1934. 

action_date: 2004-04-29
text: 
Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007. 
 
Changes the definition of &quot;tax on Internet access&quot; to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value. 
 
Changes the definition of &quot;Internet access service&quot; to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.
 
(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.
 
(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records. 
 
(Sec. 5) Specifies that nothing in this Act shall: (1) prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services; or (2) be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).
 
(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States. 

action_date: 2004-11-19
text: 

(This measure has not been amended since it was passed by the Senate on April 29, 2004. The summary of that version is repeated here.)

 
Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007. 
 
Changes the definition of &quot;tax on Internet access&quot; to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value. 
 
Changes the definition of &quot;Internet access service&quot; to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.
 
(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.
 
(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records. 
 
(Sec. 5) Specifies that nothing in this Act shall: (1) prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services; or (2) be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).
 
(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States. 

action_date: 2004-12-03
text: 
Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007. 
 
Changes the definition of &quot;tax on Internet access&quot; to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value. 
 
Changes the definition of &quot;Internet access service&quot; to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.
 
(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.
 
Terminates after November 1, 2006, the authority of a State to tax Internet access with respect to a State telecommunications service tax: (1) enacted by State law on or after October 1, 1991, and imposing a tax on telecommunications service; and (2) applied to Internet access through administrative code or regulation issued on or after December 1, 2002.
 
(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records. 
 
(Sec. 5) Specifies that nothing in this Act shall prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services.
 
(Sec. 6) Specifies that nothing in this Act shall be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).
 
(Sec. 6A) Exempts the State of Texas, or its political subdivisions, from the Internet tax moratorium with respect to the imposition or collection of the Texas municipal access line fee. 
 
(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States. 


Legislative actions:
action_date: 2004-12-03
text: Became Public Law No: 108-435.
action_date: 2004-12-03
text: Became Public Law No: 108-435.
action_date: 2004-12-03
text: Signed by President.
action_date: 2004-12-03
text: Signed by President.
action_date: 2004-11-29
text: Presented to President.
action_date: 2004-11-29
text: Presented to President.
action_date: 2004-11-19
text: Pursuant to the provisions of S. Con. Res. 146, enrollment corrections on S. 150 have been made.
action_date: 2004-11-19
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2004-11-19
text: On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H10025-10026)
action_date: 2004-11-19
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H10025-10026)
action_date: 2004-11-19
text: DEBATE - The House proceeded with forty minutes of debate on S. 150.
action_date: 2004-11-19
text: Considered under suspension of the rules. (consideration: CR H10025-10029)
action_date: 2004-11-19
text: Mr. Sensenbrenner moved to suspend the rules and pass the bill.
action_date: 2004-04-30
text: Held at the desk.
action_date: 2004-04-30
text: Received in the House.
action_date: 2004-04-30
text: Message on Senate action sent to the House.
action_date: 2004-04-29
text: Passed Senate with an amendment by Yea-Nay Vote. 93 - 3. Record Vote Number: 77. (text: CR S4669-4670)
action_date: 2004-04-29
text: Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 93 - 3. Record Vote Number: 77.(text: CR S4669-4670)
action_date: 2004-04-29
text: Considered by Senate. (consideration: CR S4635-4647, S4651, S4655-4656, S4657-4659, S4661-4670)
action_date: 2004-04-28
text: Considered by Senate. (consideration: CR S4453-4466, S4474, S4483-4484)
action_date: 2004-04-27
text: Measure laid before Senate by motion. (consideration: CR S4402)
action_date: 2004-04-27
text: Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent.
action_date: 2004-04-27
text: Motion to proceed to measure considered in Senate. (consideration: CR S4390-4396, S4397-4422)
action_date: 2004-04-26
text: Cloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 74 - 11. Record Vote Number: 71. (consideration: CR S4361; text: CR S4361)
action_date: 2004-04-26
text: Motion to proceed to measure considered in Senate. (consideration: CR S4345-4362, S4363-4367)
action_date: 2004-04-22
text: Cloture motion on the motion to proceed presented in Senate.
action_date: 2004-04-22
text: Motion to proceed to consideration of measure made in Senate. (consideration: CR S4333)
action_date: 2003-11-11
text: Returned to the Calendar. when the motion to proceed to H.R. 2861 was agreed to. Calendar No. 353.
action_date: 2003-11-07
text: Considered by Senate. (consideration: CR S14228-14244)
action_date: 2003-11-06
text: The committee substitute agreed to by Unanimous Consent.
action_date: 2003-11-06
text: Measure laid before Senate by unanimous consent. (consideration: CR S14156-14173; text of measure as reported in Senate: CR S14156-14157)
action_date: 2003-11-03
text: Sponsor introductory remarks on measure. (CR S13791-13793)
action_date: 2003-10-29
text: Placed on Senate Legislative Calendar under General Orders. Calendar No. 353.
action_date: 2003-10-29
text: Senate Committee on Finance discharged. pursuant to the order of September 23, 2003.
action_date: 2003-10-29
text: Senate Committee on Finance discharged. pursuant to the order of September 23, 2003.
action_date: 2003-09-29
text: Referred to the Committee on Finance for a period not to exceed thirty calendar days with instructions to report or be discharged pursuant to the order of September 23, 2003.
action_date: 2003-09-29
text: Committee on Commerce, Science, and Transportation. Reported by Senator McCain with an amendment in the nature of a substitute. With written report No. 108-155.
action_date: 2003-09-29
text: Committee on Commerce, Science, and Transportation. Reported by Senator McCain with an amendment in the nature of a substitute. With written report No. 108-155.
action_date: 2003-07-31
text: Committee on Commerce, Science, and Transportation. Ordered to be reported with an amendment in the nature of a substitute favorably.
action_date: 2003-01-13
text: Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S236)
action_date: 2003-01-13
text: Sponsor introductory remarks on measure. (CR S236)
action_date: 2003-01-13
text: Introduced in Senate

Enacted as: number: 108-435