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SECTION 1. SHORT TITLE; AMENDMENT REFERENCES.

    (a) Short Title.--This Act may be cited as the ``National Fish and 
Wildlife Foundation Establishment Act Amendments of 1998''.
    (b) Amendment of National Fish and Wildlife Foundation 
Establishment Act.--Except as otherwise expressly provided, whenever in 
this Act an amendment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference shall be 
considered to be made to a section or other provision of the National 
Fish and Wildlife Foundation Establishment Act (16 U.S.C. 3701 et 
seq.).

SEC. 2. MEMBERSHIP OF BOARD OF DIRECTORS OF THE FOUNDATION.

    (a) Amendments.--Section 3 (16 U.S.C. 3702) is amended--
            (1) in subsection (a)--
                    (A) in the matter preceding paragraph (1), by 
                striking ``15'' and inserting ``22'';
                    (B) in paragraph (1), by striking ``six'' and 
                inserting ``4'', and by striking ``and'' after the 
                semicolon at the end;
                    (C) in paragraph (2) by striking the period at the 
                end and inserting ``; and'';
                    (D) by inserting after paragraph (2) the following:
            ``(3) 4 of whom must be knowledgeable and experienced in 
        ocean and coastal resource conservation.''; and
                    (E) in the material following paragraph (3) (as so 
                added), by striking ``shall be'' and inserting ``and 
                the Under Secretary of Commerce for Oceans and 
                Atmosphere shall each be''; and
            (2) by amending subsection (b) to read as follows:
    ``(b) Appointment and Terms.--
            ``(1) In general.--The Secretary of the Interior (in this 
        Act referred to as the `Secretary') shall appoint the Directors 
        of the Board, after considering recommendations from the Board 
        under paragraph (4). The Secretary of the Interior shall 
        consult with the Under Secretary of Commerce for Oceans and 
        Atmosphere before appointing any Director of the Board.
            ``(2) Terms.--The Directors shall be appointed for terms of 
        6 years; except that the Secretary, in making the initial 
        appointments to the Board, shall appoint 3 Directors to a term 
        of 2 years, 2 Directors to a term of 4 years, and 2 Directors 
        to a term of 6 years. No individual may serve more than 2 
        consecutive full terms as a Director.
            ``(3) Vacancies.--A vacancy on the Board shall be filled 
        within 60 days after the occurrence of the vacancy. Any 
        individual appointed to fill a vacancy occurring prior to the 
        expiration of any term of office shall be appointed for the 
        remainder of that term.
            ``(4) Nomination of appointees.--The Board may recommend to 
        the Secretary individuals to be appointed as Directors of the 
        Board.''.
    (b) Application.--The amendments made by subsection (a) shall apply 
to any appointment of a Director of the Board of the National Fish and 
Wildlife Foundation on or after the date of the enactment of this Act.
    (c) Appointment of Additional Members.--
            (1) Nominations.--The Board of Directors on the National 
        Fish and Wildlife Foundation shall submit any recommendations 
        of individuals for appointment to positions on the Board 
        created by the amendment made by subsection (a)(1) by not later 
        than 60 days after the date of the enactment of this Act.
            (2) Staggered terms.--Of the Directors on the Board of 
        Directors of the National Fish and Wildlife Foundation first 
        appointed pursuant to the amendment made by subsection (a)(1)--
                    (A) 3 shall be appointed to a term that expires 
                December 31, 1999;
                    (B) 2 shall be appointed to a term that expires 
                December 31, 2001; and
                    (C) 2 shall be appointed to a term that expires 
                December 31, 2003,
        as specified by the Secretary of the Interior at the time of 
        appointment.

SEC. 3. RIGHTS AND OBLIGATIONS OF THE FOUNDATION.

    (a) Investment and Deposit of Federal Funds.--Section 4(c) (16 
U.S.C. 3703(c)) is amended--
            (1) by redesignating paragraphs (3) through (7) in order as 
        paragraphs (8) through (12); and
            (2) by inserting after paragraph (2) the following:
            ``(3) to invest any funds provided to the Foundation by the 
        Federal Government in obligations of the United States or in 
        obligations or securities that are guaranteed or insured by the 
        United States;
            ``(4) to deposit any funds provided to the Foundation by 
        the Federal Government into accounts that are insured by an 
        agency or instrumentality of the United States;
            ``(5) to make use of any interest or investment income that 
        accrues as a consequence of actions taken under paragraph (3) 
        or (4) to carry out the purposes of the Foundation;
            ``(6) to provide Federal funds for the purpose of entering 
        into cooperative agreements with willing private landowners for 
        restoration and enhancement of fish, wildlife, and other 
        natural resources on public or private land, or both, if such 
        cooperative agreements--
                    ``(A) provide general conservation benefits; or
                    ``(B) benefit fish, wildlife, or other natural 
                resources on public land;
            ``(7) to accept and manage funds provided by any Federal 
        agency under any other law when it is in the public 
        interest;''.
    (b) Agency Approval of Acquisitions of Property.--Section 4(e) (16 
U.S.C. 3703(e)) is amended--
            (1) by amending paragraph (1)(B) to read as follows:
            ``(B) the Foundation notifies the Federal agency that 
        administers the program under which the funds were provided of 
        the proposed acquisition, and the agency fails to object in 
        writing to the proposed acquisition within 60 days after the 
        date of that notification.''; and
            (2) in paragraph (2), by striking ``the Director'' and 
        inserting ``the head of the Federal agency that administers the 
        program under which the funds were provided''.
    (c) Repeal.--Section 304 of Public Law 102-440 (16 U.S.C. 3703 
note) is repealed.
    (d) Agency Approval of Conveyances and Grants.--Section 
4(e)(3)(B)(ii) (16 U.S.C. 3703(e)(3)(B)(ii)) is amended to read as 
follows:
            ``(ii) the Foundation notifies the Federal agency that 
        administers the Federal program under which the funds were 
        provided of the proposed conveyance or provision of Federal 
        funds, and the head of the agency fails to object in writing to 
        such proposed conveyance or provision of Federal funds within 
        60 days after the date of that notification.''.
    (e) Reconveyance of Real Property.--Section 4(e)(5) (16 U.S.C. 
3703(e)(5)) is amended to read as follows:
    ``(5) The Foundation shall convey at not less than fair market 
value any real property acquired by it in whole or in part with Federal 
funds if the Foundation notifies the Federal agency that administers 
the Federal program under which the funds were provided, and the agency 
fails to disagree within 60 days after the date of that notification, 
that--
            ``(A) the property is no longer valuable for the purposes 
        of fish and wildlife conservation or management; and
            ``(B) the purposes of the Foundation would be better served 
        by the use of the proceeds of the conveyance for authorized 
        activities of the Foundation.''.
    (f) Termination of Condemnation Limitation; Expenditures for 
Printing or Capital Equipment.--Section 4(d) (16 U.S.C. 3703(d)) is 
amended to read as follows:
    ``(d) Expenditures for Printing or Capital Equipment.--The 
Foundation may not make an expenditure of Federal funds for printing or 
capital equipment that is greater than $10,000 unless the expenditure 
is approved by the Federal agency that administers the Federal program 
under which the funds were provided.''.

SEC. 4. MATCHING REQUIREMENT.

    Section 10(b)(1) (16 U.S.C. 3709(b)(1)) is amended by striking 
``matching, in whole or in part,'' and inserting ``matching, on a one-
to-one basis,''.

SEC. 5. RESTRICTIONS ON USE OF GRANTS PROVIDED BY FOUNDATION.

    Section 10(b) (16 U.S.C. 3709(b)) is amended by adding at the end 
the following:
    ``(3)(A) Amounts provided as a grant by the Foundation shall not be 
used for--
            ``(i) expenses related to litigation; or
            ``(ii) any activity the purpose of which is to influence 
        legislation pending before the Congress.
    ``(B) Subparagraph (A)(ii) shall not be considered to prohibit 
officers or employees of the Foundation from communicating to Members 
or staff of Congress requests for legislation that they consider 
necessary for the efficient conduct of the business of the Foundation 
or that relates to the authority of the Foundation, appropriations for 
use by the Foundation, or use of Federal funds by the Foundation.
    ``(4) Amounts provided as a grant by the Foundation shall not be 
used for any activity related to the introduction of wolves or grizzly 
bears in Idaho, Montana, Utah, or Wyoming.''.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--Section 10(a) (16 U.S.C. 3709(a)) is amended to 
read as follows:
    ``(a) Authorization.--There are authorized to be appropriated to 
the Secretary of the Interior and the Secretary of Commerce, in the 
aggregate, $25,000,000 for fiscal year 1999.''.
    (b) Repeal.--Section 10(c) (16 U.S.C. 3709(c)) is repealed.
National Fish and Wildlife Foundation Establishment Act Amendments of 1998 - Amends the National Fish and Wildlife Foundation Establishment Act to increase the number of members of the National Fish and Wildlife Foundation's Board of Directors.  Provides for four directors experienced in ocean and coastal resources conservation and adds the Under Secretary for Commerce for Oceans and Atmosphere as a nonvoting member. 
Expands Foundation powers to include the right to:  (1) invest and deposit Federal funds; and (2) provide Federal funds to enter into agreements with private landowners for fish, wildlife, and natural resource restoration and enhancement on public and private lands. 
Revises certain limitations on the use of Federal funds by the Foundation to acquire interests in, convey, or grant such funds to another for, real property to allow such activities if the Foundation notifies the Federal agency that administers the program under which the funds were provided of the proposed activity and the agency fails to object within a certain time period. 
Removes a limitation on the condemnation of Foundation lands by State or local entities.  Prohibits the use of Foundation grants for litigation expenses, activities to influence legislation pending before the Congress, or for activities related to the introduction of wolves or grizzly bears in Idaho, Montana, Utah, or Wyoming. 
Extends the authorization of appropriations for the Foundation through FY 1999. 
Repeals a provision that states that amounts authorized under the Act are in addition to any provided for the Foundation under other Federal laws.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Government Shutdowns Act''.

SEC. 2. AUTOMATIC CONTINUATION OF FEDERAL FUNDING.

    (a) In General.--If, as a result of a failure to enact a regular or 
continuing appropriation Act or joint resolution, there is a lapse in 
appropriations for any projects or activities of the Federal Government 
that were conducted in the previous fiscal year, and for which 
appropriations, funds, or other authority were made available in such 
fiscal year, there is appropriated, out of any money in the Treasury 
not otherwise appropriated, and out of applicable corporate or other 
revenues, receipts, and funds, such amounts as may be necessary for 
continuing such projects or activities (including the costs of direct 
loans and loan guarantees), at the current rate for operations and 
under the authority and conditions provided in the applicable 
appropriation Act or Acts that provided funds for the project or 
activity for the previous fiscal year.
    (b) Continuation Period.--Appropriations and funds made available 
and authority granted for a project or activity pursuant to this Act 
shall be available until whichever of the following first occurs:
            (1) the enactment into law of an appropriation for such 
        project or activity;
            (2) the enactment into law of the applicable appropriation 
        Act for such fiscal year without any provision for such project 
        or activity; or
            (3) the last day of the fiscal year for which such 
        appropriations and funds are made available or such authority 
        is granted for such project or activity pursuant to subsection 
        (a).

SEC. 3. AVAILABILITY OF FUNDS.

    (a) Extent and Manner.--Appropriations made by section 2(a) shall 
be available to the extent and in the manner that would be provided by 
the applicable appropriation Act.
    (b) Coverage.--Appropriations made and authority granted pursuant 
to this Act shall cover all obligations or expenditures incurred for 
any project or activity during the period for which funds or authority 
for such project or activity are available under this Act.

SEC. 4. USE OF FUNDS.

    (a) No New Starts.--No appropriation or funds made available or 
authority granted pursuant to section 2(a) shall be used to initiate or 
resume any project or activity for which appropriations, funds, or 
other authority were not available during the previous fiscal year.
    (b) Apportionment Timing.--Appropriations made and funds made 
available by or authority granted pursuant to this Act may be used 
without regard to the time limitations for submission and approval of 
apportionments set forth in section 1513 of title 31, United States 
Code, but nothing in this Act may be construed to waive any other 
provision of law governing the apportionment of funds.
    (c) High Rates for Operation.--Notwithstanding any other provision 
of this Act, except section 2(b), for those programs that would 
otherwise have high rates for operation or complete distribution of 
appropriations in the period for which appropriations for such programs 
are made available under this Act because of distributions of funding 
to States, foreign countries, grantees, or others, such high initial 
rates for operation or complete distribution shall not be made, and no 
grants shall be awarded for such programs funded by this Act that would 
impinge on final funding prerogatives.
    (d) Limited Funding Actions.--This Act shall be implemented so that 
only the most limited funding action of that permitted in the Act shall 
be taken in order to provide for continuation of projects and 
activities.
    (e) Prevention of Furloughs.--Amounts made available under section 
2(a) for civilian personnel compensation and benefits in each 
department and agency may be apportioned up to the rate for operations 
necessary to avoid furloughs within such department or agency, 
consistent with the applicable appropriation Act for the previous 
fiscal year, except that such authority provided under this section 
shall not be used until after the department or agency has taken all 
necessary actions to reduce or defer non-personnel-related 
administrative expenses.
    (f) Pay for Members of the Armed Forces.--During a period in which 
appropriations are made available under this Act for the pay of members 
of the Armed Forces, the rate of pay for such members shall not be 
decreased by reason of this Act.
    (g) Application of Certain Authorization Requirements.--Funds 
appropriated by this Act may be obligated and expended notwithstanding 
section 10 of Public Law 91-672 (22 U.S.C. 2412), section 15 of the 
State Department Basic Authorities Act of 1956 (22 U.S.C. 2680), 
section 313 of the Foreign Relations Authorization Act, Fiscal Years 
1994 and 1995 (22 U.S.C. 6212), and section 504(a)(1) of the National 
Security Act of 1947 (50 U.S.C. 414(a)(1)).

SEC. 5. ADJUSTMENT OF ACCOUNTS.

    Expenditures made pursuant to this Act shall be charged to the 
applicable appropriation, fund, or authorization whenever a bill in 
which such applicable appropriation, fund, or authorization is 
contained is enacted into law.

SEC. 6. ENTITLEMENTS AND OTHER MANDATORY PROGRAMS.

    (a) For entitlements and other mandatory payments whose budget 
authority was provided in previous appropriation Acts, and for 
activities under the Food and Nutrition Act of 2008, activities shall 
be continued at the rate to maintain program levels under current law, 
under the authority and conditions provided in the applicable 
appropriation Act for the previous fiscal year, to be continued through 
the date on which appropriations for such programs under this Act 
expire (as specified in section 2(b)).
    (b) Notwithstanding section 2(b)(3), obligations for mandatory 
payments due on or about the first day of any month that begins after 
the first month in which appropriations for such programs are made 
under this Act but not later than 30 days after the date on which 
appropriations for such programs under this Act expire (as specified in 
section 2(b)(3)) may continue to be made, and funds shall be available 
for such payments.
Stop Government Shutdowns Act - Appropriates amounts for continuing federal projects and activities at the current rate for operations and under the authority and conditions provided in the applicable appropriation Act or Acts that provided funds for them for the previous fiscal year if, as a result of a failure to enact a regular or continuing appropriation Act or joint resolution, there is a lapse in appropriations for such projects or activities.

 Makes appropriations, funds, and authority granted in this Act available until the earliest of: (1) the enactment into law of an appropriation for the project or activity concerned, (2) the enactment into law of the applicable appropriation Act for such fiscal year without any provision for such project or activity, or (3) the last day of the fiscal year for which such appropriations and funds are made available or such authority is granted for such project or activity.

Prohibits appropriations or funds made available or authority granted pursuant to this Act from being used to initiate or resume any project or activity for which appropriations, funds, or other authority were not available during the previous fiscal year.

Authorizes the use of appropriations or funds made available or authority granted without regard to specified time limitations for submission and approval of apportionments requirements; but declares that nothing in this Act may be construed to waive any other provision of law governing the apportionment of funds.

Prescribes requirements for: (1) denial of high rates for operation or complete distribution of appropriations in the lapsed-appropriations period, (2) the most limited funding action for continuation of projects and activities, and (3) apportionment of funds for civilian personnel compensation and benefits as necessary to avoid furloughs. Prohibits any decrease in the pay for members of the Armed Forces during a lapsed-appropriations period.

Requires expenditures made pursuant to this Act to be charged to the applicable appropriation, fund, or authorization whenever an appropriations bill is subsequently enacted into law.

Continues at a specified maintenance rate, through the date on which appropriations for such programs under this Act expires, certain activities with respect to entitlements and other mandatory payments whose budget authority was provided in previous appropriations Acts, as well as for activities under the Food and Nutrition Act of 2008.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Wireless Tax Fairness Act of 2011''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) It is appropriate to exercise congressional enforcement 
        authority under section 5 of the 14th Amendment to the 
        Constitution of the United States and Congress' plenary power 
        under article I, section 8, clause 3 of the Constitution of the 
        United States (commonly known as the ``commerce clause'') in 
        order to ensure that States and political subdivisions thereof 
        do not discriminate against providers and consumers of mobile 
        services by imposing new selective and excessive taxes and 
        other burdens on such providers and consumers.
            (2) In light of the history and pattern of discriminatory 
        taxation faced by providers and consumers of mobile services, 
        the prohibitions against and remedies to correct discriminatory 
        State and local taxation in section 306 of the Railroad 
        Revitalization and Regulatory Reform Act of 1976 (49 U.S.C. 
        11501) provide an appropriate analogy for congressional action, 
        and similar Federal legislative measures are warranted that 
        will prohibit imposing new discriminatory taxes on providers 
        and consumers of mobile services and that will assure an 
        effective, uniform remedy.

SEC. 3. MORATORIUM.

    (a) In General.--No State or local jurisdiction shall impose a new 
discriminatory tax on or with respect to mobile 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 service'' 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 enactment of this Act, or any other 
        service that is primarily intended for receipt on, transmission 
        from, or use with a mobile telephone or other mobile device, 
        including but not limited 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 (including 
        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 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 a tax imposed by a State or local jurisdiction that 
        is imposed on or with respect to, or is measured by, the 
        charges, receipts, or revenues from or value of--
                    (A) a mobile service and is not generally imposed, 
                or is generally imposed at a lower rate, on or with 
                respect to, or measured by, the charges, receipts, or 
                revenues from other services or transactions involving 
                tangible personal property;
                    (B) a mobile service provider and is not generally 
                imposed, or is generally imposed at a lower rate, on 
                other persons that are engaged in businesses other than 
                the provision of mobile services; or
                    (C) a mobile service property and is not generally 
                imposed, or is generally imposed 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 tax levy, except public 
                utility property owned by a public utility subject to 
                rate of return regulation by a State or Federal 
                regulatory authority;
        unless such tax was imposed and actually enforced on mobile 
        services, mobile service providers, 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 several States, the District of 
        Columbia, any territory or possession of the United States, a 
        political subdivision of any State, territory, or possession, 
        or any governmental entity or person acting on behalf of such 
        State, territory, possession, or subdivision that has the 
        authority to assess, impose, levy, or collect taxes or fees.
            (6) Tax.--
                    (A) In general.--The term ``tax'' means a charge 
                imposed by a governmental entity for the purpose of 
                generating revenues for governmental purposes, and 
                excludes a fee imposed on a particular entity or class 
                of entities for a specific privilege, service, or 
                benefit conferred exclusively on such entity or class 
                of entities.
                    (B) Exclusion.--The term ``tax'' does not include 
                any fee or charge--
                            (i) used to preserve and advance Federal 
                        universal service or similar State programs 
                        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 subsection (b)(4), all 
        taxes, tax rates, exemptions, deductions, credits, incentives, 
        exclusions, and other similar factors shall be taken into 
        account in determining 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)(C), principles similar to those set forth in 
        section 306 of the Railroad Revitalization and Regulatory 
        Reform Act of 1976 (49 U.S.C. 11501) shall apply.
            (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 
                        segments; 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, mobile service 
                        providers, or mobile service property; and
                            (II) is designed so that, based on 
                        information available at the time of the 
                        enactment of such new tax or such modification, 
                        the amount of tax revenues generated thereby 
                        with respect to such mobile services, 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 respective replaced tax or taxes with 
                        respect to such mobile services, mobile service 
                        providers, 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 prohibitive injunctive relief, interim equitable relief, 
and declaratory judgments as may be necessary to prevent, restrain, 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 preponderance 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 discriminatory 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 discriminatory 
        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 
required subsection (a) and shall include in such report 
recommendations for any changes to laws and regulations relating to 
such results.

            Passed the House of Representatives November 1, 2011.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Wireless Tax Fairness Act of 2011 - Prohibits states or local governments from imposing any new discriminatory tax on mobile services, mobile service providers, or mobile service property (i.e., cell phones) for five years after the enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property that is not generally imposed on, or that is generally imposed at a lower rate on, other types of services, providers, or property, unless such tax was imposed and actually enforced prior to the enactment of this Act.

Amends the federal judicial code to grant jurisdiction to federal district courts to grant injunctive and other appropriate relief to prevent, restrain, or terminate any acts in violation of this Act.

Requires the Comptroller General to conduct a study, throughout the five-year moratorium imposed by this Act, to determine how, and the extent to which, taxes on mobile services, providers, or property impact the costs consumers pay for mobile services and the extent to which such moratorium has any impact on the costs consumers pay for mobile services.