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Text of the Permanent Internet Tax Freedom Act

This bill was introduced in a previous session of Congress and was passed by the House on July 15, 2014 but was never passed by the Senate. The text of the bill below is as of Jul 16, 2014 (Received by the Senate).

Source: GPO

II

113th CONGRESS

2d Session

H. R. 3086

IN THE SENATE OF THE UNITED STATES

July 16, 2014

Received

AN ACT

To permanently extend the Internet Tax Freedom Act.

1.

Short title

This Act may be cited as the Permanent Internet Tax Freedom Act.

2.

Permanent moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce

(a)

In general

Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by striking during the period beginning November 1, 2003, and ending November 1, 2014.

(b)

Effective date

The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.

Passed the House of Representatives July 15, 2014.

Karen L. Haas,

Clerk