S 150 in Congressional Session 108

Official Summary

 

Bill Number : S 150

 

Title : A bill to make permanent the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act.

 

SUMMARY AS OF:
12/3/2004--Public Law.    (There are 4 other summaries) 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 "tax on Internet access" 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 "Internet access service" 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.

Votes

Title : A bill to make permanent the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act.
Votes in the US Senate
Roll NumberVote DateQuestionDescriptionVote Result
772004-04-29On Passage of the BillS. 150 As Amended; Internet Tax Nondiscrimination ActPassed
762004-04-29On the Motion to Table S.Amdt. 3052Motion To Table Feinstein Amdt. No. 3052; To extend the grandfather clauses for the term of the moratorium extension.Agreed to
752004-04-29On the Cloture Motion S.Amdt. 3048Motion To Invoke Cloture on the McCain Amdt. No. 3048; To extend the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act for 4 years, and for other purposes.Agreed to
742004-04-29On the Cloture Motion S.Amdt. 3051Motion to Invoke Cloture on the Domenici Amdt. No. 3051; To enhance energy conservation and research and development and to provide for security and diversity in the energy supply for the American people.Rejected
732004-04-29On the Cloture Motion S.Amdt. 3050Motion To Invoke Cloutre on the Daschle Amdt. No. 3050; To eliminate methyl tertiary butyl ether from the United States fuel supply, to increase production and use of renewable fuel, and to increase the Nation's energy independence.Rejected
722004-04-27On the Motion to Table S.Amdt. 3049Motion to Table Hutchison Amdt. No. 3049; To change the definition of Internet access service.Agreed to
712004-04-26On the Cloture MotionMotion to Invoke Cloture on the Motion to Proceed to Consider S. 150 ; Internet Tax Nondiscrimination ActAgreed to
Votes in the US House
This Bill was not Voted in the US House

Sponsors

 
Congressional Sponsors of S 150
 
Bill Number : S 150
Title : A bill to make permanent the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act.
Sponsor: Sen Allen, George [VA] (introduced 1/13/2003)      
ALPHABETICAL [followed by Cosponsors withdrawn]:     (Sort: by date)

    Sen Bayh, Evan [IN] - 7/31/2003

    Sen Brownback, Sam [KS] - 7/31/2003

    Sen Bunning, Jim [KY] - 2/27/2003

    Sen Burns, Conrad R. [MT] - 2/10/2003

    Sen Ensign, John [NV] - 2/24/2003

    Sen Gregg, Judd [NH] - 2/6/2003

    Sen Leahy, Patrick J. [VT] - 10/24/2003

    Sen Miller, Zell [GA] - 3/11/2003

    Sen Smith, Gordon H. [OR] - 7/31/2003

    Sen Sununu, John E. [NH] - 3/5/2003

    Sen Warner, John [VA] - 3/6/2003

Other Info

Bill Number : S 150
Title : A bill to make permanent the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act.
 
 
ALL ACTIONS:
 
1/13/2003:Sponsor introductory remarks on measure. (CR S236)
 
1/13/2003:Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S236)
 
7/31/2003:Committee on Commerce, Science, and Transportation. Ordered to be reported with an amendment in the nature of a substitute favorably.
 
9/29/2003: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.
 
9/29/2003: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.
 
10/29/2003:Senate Committee on Finance discharged. pursuant to the order of September 23, 2003.
 
10/29/2003:Placed on Senate Legislative Calendar under General Orders. Calendar No. 353. 1
 
1/3/2003:Sponsor introductory remarks on measure. (CR S13791-13793) 1
 
1/6/2003:Measure laid before Senate by unanimous consent. (consideration: CR S14156-14173; text of measure as reported in Senate: CR S14156-14157) 1
 
1/6/2003:The committee substitute agreed to by Unanimous Consent. 1
 
1/7/2003:Considered by Senate. (consideration: CR S14228-14244) 1
 
1/11/2003:Returned to the Calendar. when the motion to proceed to H.R. 2861 was agreed to. Calendar No. 353.
 
4/22/2004:Motion to proceed to consideration of measure made in Senate. (consideration: CR S4333)
 
4/22/2004:Cloture motion on the motion to proceed presented in Senate.
 
4/26/2004:Motion to proceed to measure considered in Senate. (consideration: CR S4345-4362, S4363-4367)
 
4/26/2004: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)
 
4/27/2004:Motion to proceed to measure considered in Senate. (consideration: CR S4390-4396, S4397-4422)
 
4/27/2004:Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent.
 
4/27/2004:Measure laid before Senate by motion. (consideration: CR S4402)
 
4/28/2004:Considered by Senate. (consideration: CR S4453-4466, S4474, S4483-4484)
 
4/29/2004:Considered by Senate. (consideration: CR S4635-4647, S4651, S4655-4656, S4657-4659, S4661-4670)
 
4/29/2004:Passed Senate with an amendment by Yea-Nay Vote. 93 - 3. Record Vote Number: 77. (text: CR S4669-4670)
 
4/30/2004:Message on Senate action sent to the House.
 
4/30/2004 10:04am:Received in the House.
 
4/30/2004 2:57pm:Held at the desk. 1
 
1/19/2004 12:10pm:Mr. Sensenbrenner moved to suspend the rules and pass the bill. 1
 
1/19/2004 12:11pm:Considered under suspension of the rules. (consideration: CR H10025-10029) 1
 
1/19/2004 12:11pm:DEBATE - The House proceeded with forty minutes of debate on S. 150. 1
 
1/19/2004 12:29pm:On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H10025-10026) 1
 
1/19/2004 12:29pm:Motion to reconsider laid on the table Agreed to without objection. 1
 
1/19/2004 12:30pm:Pursuant to the provisions of S. Con. Res. 146, enrollment corrections on S. 150 have been made. 1
 
1/19/2004:Cleared for White House. 1
 
1/29/2004:Presented to President. 1
 
2/3/2004:Signed by President. 1
 
2/3/2004:Became Public Law No: 108-435.