Internet Tax Nondiscrimination Act

Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to prohibit a State or political subdivision from imposing: (1) taxes on Internet access; and (2) multiple or discriminatory taxes on electronic commerce.

[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1675 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1675

   To permanently extend the moratorium enacted by the Internet Tax 
                  Freedom Act, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 2, 2001

   Mr. Cox introduced the following bill; which was referred to the 
                       Committee on the Judiciary

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                                 A BILL


 
   To permanently extend the moratorium enacted by the Internet Tax 
                  Freedom Act, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Internet Tax Nondiscrimination 
Act''.

SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM.

    (a) Permanent Extension; Internet Access Taxes.--Section 1101 of 
the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
            (1) by striking ``taxes during the period beginning on 
        October 1, 1998, and ending 3 years after the date of the 
        enactment of this Act--'' and inserting ``taxes after September 
        30, 1998:'';
            (2) by striking paragraph (1) of subsection (a) and 
        inserting the following:
            ``(1) Taxes on Internet access.'',
            (3) by striking ``multiple'' in paragraph (2) of subsection 
        (a) and inserting ``Multiple'';
            (4) by striking subsection (d); and
            (5) by redesignating subsections (e) and (f) as subsections 
        (d) and (e), respectively.
    (b) Conforming Amendment.--Section 1104(10) of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended by striking ``unless'' and 
all that follows through ``1998''.
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