H.R. 3678 (110th): Internet Tax Freedom Act Amendments Act of 2007

Sep 27, 2007 (110th Congress, 2007–2009)
Signed by the President
Slip Law:
This bill became Pub.L. 110-108.
John Conyers Jr.
Representative for Michigan's 14th congressional district
Read Text »
Last Updated
Jan 01, 2008
10 pages
Related Bills
S. 2128 (Related)
Permanent Internet Tax Freedom Act of 2007

Reported by Committee
Last Action: Oct 03, 2007

S. 1453 (Related)
ITFA Extension Act of 2007

Referred to Committee
Last Action: May 23, 2007


This bill was enacted after being signed by the President on October 31, 2007.

Introduced Sep 27, 2007
Referred to Committee Sep 27, 2007
Reported by Committee Oct 10, 2007
Passed House Oct 16, 2007
Passed Senate with Changes Oct 25, 2007
House Agreed to Changes Oct 30, 2007
Signed by the President Oct 31, 2007
Full Title

To amend the Internet Tax Freedom Act to extend the moratorium on certain taxes relating to the Internet and to electronic commerce.


No summaries available.

On Motion to Suspend the Rules and Pass, as Amended
Oct 16, 2007 1:46 p.m.
Passed 405/2

6 cosponsors (3D, 3R) (show)

House Judiciary

The committee chair determines whether a bill will move past the committee stage.

Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

10/31/2007--Public Law.
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, "Internet access" 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 "Internet access" to include related communication services (e.g., emails and instant messaging). Redefines "telecommunications" 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.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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