IN THE SENATE OF THE UNITED STATES
February 4, 2013
Mr. Heller introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services.
This Act may be cited as the
Telephone Excise Tax Elimination Act
Repeal of excise tax on telephone and other Communications Services
Chapter 33 of the Internal Revenue Code of 1986 is amended by striking subchapter B.
Section 4293 of the Internal Revenue Code
of 1986 is amended by striking
chapter 32 (other than the taxes imposed
by sections 4064 and 4121) and subchapter B of chapter 33, and
and chapter 32 (other than the taxes imposed by sections 4064
Subsection (e) of section 6302 of such Code is amended—
in the subsection
heading, by striking
Communications Services and
in paragraph (2)—
bills rendered or.
Paragraph (2) of section 7871(a) of such Code is amended—
in subparagraph (B), by inserting
or at the end,
by striking subparagraph (C), and
by redesignating subparagraph (D) as subparagraph (C).
The amendments made by this section shall apply to amounts paid pursuant to bills first rendered more than 90 days after the date of the enactment of this Act.