Internet Tax Freedom Act Amendments Act of 2007

Bill: 110-hr-3678
Sponsor: Rep. Conyers, John, Jr. [D-MI-14]
Introduced: 2007-09-27 in the House
Policy area: Taxation
Subjects: Civil actions and liability
Commerce
Electronic commerce
Electronic mail systems
Government Operations and Politics
Internet
Law
Local taxation
Science, Technology, Communications
State laws
State taxation
Tax exemption

Summary:
action_date: 2007-09-27
text: 
Internet Tax Freedom Act Amendments Act of 2007 - Amends the Internet Tax Freedom Act to: (1) extend until November 1, 2011, the moratorium on state and local taxation of Internet access and electronic commerce and the exemption from such moratorium for states with previously enacted Internet tax laws (grandfather provisions); (2) restrict the authority of certain states claiming an exemption from the moratorium under the Internet Tax Nondiscrimination Act of 2004 to impose Internet access taxes after November 1, 2007; (3) expand the definition of &quot;Internet access&quot; to include related communication services (e.g., e-mails and instant messaging) and redefine &quot;telecommunications&quot; to include unregulated non-utility telecommunications (e.g., cable service); and (4) allow a specific exception to the moratorium for certain state business taxes enacted between June 20, 2005, and November 1, 2007, that do not tax Internet access.

action_date: 2007-10-16
text: 
Internet Tax Freedom Act Amendments Act of 2007 - Amends the Internet Tax Freedom Act to extend until November 1, 2011, the moratorium on state and local taxation of Internet access and electronic commerce (moratorium) and the exemption from such moratorium for states with previously enacted Internet tax laws (grandfather provisions). 

Redefines, effective November 1, 2003, &quot;Internet access&quot; to prevent certain states from claiming an expanded exemption under the Internet Tax Nondiscrimination Act from the moratorium on Internet taxation. Delays the application of such redefinition until November 1, 2007, for a state or local tax on Internet access that is: (1) generally imposed and actually enforced on telecommunication services; or (2) the subject of litigation instituted in a state court prior to July 1, 2007. 

Expands the term &quot;Internet access&quot; to include related communication services (e.g., emails and instant messaging). Redefines &quot;telecommunications&quot; to include unregulated non-utility telecommunications (e.g., cable services). 

Provides for a specific exception to the moratorium for certain state business taxes enacted between June 20, 2005, and before November 1, 2007, that do not discriminate against providers of communication services, Internet access, or telecommunications.

Repeals the exception from the moratorium for taxing Voice over Internet Protocol (VoIP).

Makes the amendments made by this Act effective November 1, 2007. 

action_date: 2007-10-25
text: 
Internet Tax Freedom Act Amendments Act of 2007 - Amends the Internet Tax Freedom Act to extend until November 1, 2014, the moratorium on state and local taxation of Internet access and electronic commerce (moratorium) and the exemption from such moratorium for states with previously enacted Internet tax laws (grandfathering provisions). 

Redefines, effective November 1, 2003, &quot;Internet access&quot; to prevent certain states from claiming an expanded exemption under the Internet Tax Nondiscrimination Act from the moratorium. Delays the application of such redefinition until June 30, 2008, for a state or local tax on Internet access that is: (1) generally imposed and actually enforced on telecommunication services; or (2) the subject of litigation instituted in a state court prior to July 1, 2007. 

Expands the term &quot;Internet access&quot; to include related communication services (e.g., emails and instant messaging). Redefines &quot;telecommunications&quot; to include unregulated non-utility telecommunications (e.g., cable services). 

Provides for a specific exception to the moratorium for certain state business taxes enacted between June 20, 2005, and before November 1, 2007, that do not discriminate against providers of communication services, Internet access, or telecommunications.

Repeals the exception from the moratorium for taxing Voice over Internet Protocol (VoIP).

Renders inapplicable the grandfather provisions of the Internet Tax Freedom Act for states that repealed or nullified their tax laws on Internet access more than 24 months prior to the enactment of this Act. 

Makes the amendments made by this Act effective November 1, 2007. 

action_date: 2007-10-31
text: 

(This measure has not been amended since it was passed by the Senate on October 25, 2007. The summary of that version is repeated here.)

Internet Tax Freedom Act Amendments Act of 2007 - Amends the Internet Tax Freedom Act to extend until November 1, 2014, the moratorium on state and local taxation of Internet access and electronic commerce (moratorium) and the exemption from such moratorium for states with previously enacted Internet tax laws (grandfathering provisions). 

Redefines, effective November 1, 2003, &quot;Internet access&quot; to prevent certain states from claiming an expanded exemption under the Internet Tax Nondiscrimination Act from the moratorium. Delays the application of such redefinition until June 30, 2008, for a state or local tax on Internet access that is: (1) generally imposed and actually enforced on telecommunication services; or (2) the subject of litigation instituted in a state court prior to July 1, 2007. 

Expands the term &quot;Internet access&quot; to include related communication services (e.g., emails and instant messaging). Redefines &quot;telecommunications&quot; to include unregulated non-utility telecommunications (e.g., cable services). 

Provides for a specific exception to the moratorium for certain state business taxes enacted between June 20, 2005, and before November 1, 2007, that do not discriminate against providers of communication services, Internet access, or telecommunications.

Repeals the exception from the moratorium for taxing Voice over Internet Protocol (VoIP).

Renders inapplicable the grandfather provisions of the Internet Tax Freedom Act for states that repealed or nullified their tax laws on Internet access more than 24 months prior to the enactment of this Act. 

Makes the amendments made by this Act effective November 1, 2007. 


Legislative actions:
action_date: 2007-10-31
text: Became Public Law No: 110-108.
action_date: 2007-10-31
text: Became Public Law No: 110-108.
action_date: 2007-10-31
text: Signed by President.
action_date: 2007-10-31
text: Signed by President.
action_date: 2007-10-30
text: Presented to President.
action_date: 2007-10-30
text: Presented to President.
action_date: 2007-10-30
text: Cleared for White House.
action_date: 2007-10-30
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2007-10-30
text: On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays (2/3 required): 402 - 0 (Roll No. 1014). (text as House agreed to Senate amendment: CR H12160-12161)
action_date: 2007-10-30
text: Resolving differences -- House actions: On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays (2/3 required): 402 - 0 (Roll No. 1014).(text as House agreed to Senate amendment: CR H12160-12161)
action_date: 2007-10-30
text: At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the chair announced that further proceedings on the motion would be postponed.
action_date: 2007-10-30
text: DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendment to H.R. 3678.
action_date: 2007-10-30
text: Ms. Sanchez, Linda T. moved that the House suspend the rules agree to the Senate amendment. (consideration: CR H12160-12164, H12168-12169)
action_date: 2007-10-26
text: Message on Senate action sent to the House.
action_date: 2007-10-25
text: Passed Senate with an amendment by Unanimous Consent.
action_date: 2007-10-25
text: Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
action_date: 2007-10-25
text: Measure laid before Senate by unanimous consent. (consideration: CR S13429-13430)
action_date: 2007-10-18
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 429.
action_date: 2007-10-17
text: Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
action_date: 2007-10-16
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2007-10-16
text: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 405 - 2 (Roll no. 968). (text: CR H11567-11568)
action_date: 2007-10-16
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 405 - 2 (Roll no. 968).(text: CR H11567-11568)
action_date: 2007-10-16
text: Considered as unfinished business. (consideration: CR H11575-11576)
action_date: 2007-10-16
text: At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
action_date: 2007-10-16
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 3678.
action_date: 2007-10-16
text: Considered under suspension of the rules. (consideration: CR H11567-11573)
action_date: 2007-10-16
text: Mr. Watt moved to suspend the rules and pass the bill, as amended.
action_date: 2007-10-12
text: Placed on the Union Calendar, Calendar No. 230.
action_date: 2007-10-12
text: Reported (Amended) by the Committee on Judiciary. H. Rept. 110-372.
action_date: 2007-10-12
text: Reported (Amended) by the Committee on Judiciary. H. Rept. 110-372.
action_date: 2007-10-10
text: Ordered to be Reported (Amended) by the Yeas and Nays: 38 - 0.
action_date: 2007-10-10
text: Committee Consideration and Mark-up Session Held.
action_date: 2007-09-27
text: Referred to the House Committee on the Judiciary.
action_date: 2007-09-27
text: Sponsor introductory remarks on measure. (CR E2001)
action_date: 2007-09-27
text: Introduced in House
action_date: 2007-09-27
text: Introduced in House

Enacted as: number: 110-108