THIS SEARCH     THIS DOCUMENT     GO TO
Next Hit        Forward           New Bills Search
Prev Hit        Back              HomePage
Hit List        Best Sections     Help
                Contents Display   

Bill PDFBillno should always have and extension i.e. h1.ih

Printer Friendly[Help]

Congressional Record References

Bill Summary & Status

S 758 IS

To amend the Internal Revenue Code of 1986 to ensure that the federal excise tax on communication services does not apply to internet access service.

April 11, 2005

Mr. ALLEN (for himself and Mr. WYDEN) introduced the following bill; which was read twice and referred to the Committee on Finance

To amend the Internal Revenue Code of 1986 to ensure that the federal excise tax on communication services does not apply to internet access service.

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 `Federal Internet Tax Prohibition Act of 2005'.

SEC. 2. PROHIBITION ON EXTENSION OF FEDERAL EXCISE TAX.

Section 4251 of the Internal Revenue Code of 1986 (relating to the imposition of federal excise tax on communication services) is amended by adding at the end the following new subsection:

`(e) Exception for Internet Access Services-

`(1) IN GENERAL- The tax imposed under subsection (a) shall not apply to any internet access service.

`(2) DEFINITION- For purposes of this subsection, the term `internet access service' has the same meaning given the term in section 1104(5) of the Internet Tax Freedom Act (47 U.S.C. 151 note).'.