S. 213: Telephone Excise Tax Elimination Act of 2013

113th Congress, 2013–2015. Text as of Feb 04, 2013 (Introduced).

Status & Summary | PDF | Source: GPO and Cato Institute Deepbills

II

113th CONGRESS

1st Session

S. 213

IN THE SENATE OF THE UNITED STATES

February 4, 2013

introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services.

1.

Short title

This Act may be cited as the Telephone Excise Tax Elimination Act of 2013 .

2.

Repeal of excise tax on telephone and other Communications Services

(a)

In general

Chapter 33 of the Internal Revenue Code of 1986 is amended by striking subchapter B.

(b)

Conforming amendments

(1)

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 inserting and chapter 32 (other than the taxes imposed by sections 4064 and 4121),.

(2)

Subsection (e) of section 6302 of such Code is amended—

(A)

in the subsection heading, by striking Communications Services and ,

(B)

in paragraph (1), by striking section 4251 or, and

(C)

in paragraph (2)

(i)

by striking imposed by— and all that follows through with respect to and inserting imposed by section 4261 or 4271 with respect to, and

(ii)

by striking bills rendered or.

(3)

Section 6415 of such Code is amended by striking 4251, 4261, or 4271 each place it appears and inserting 4261 or 4271 .

(4)

Paragraph (2) of section 7871(a) of such Code is amended—

(A)

in subparagraph (B), by inserting or at the end,

(B)

by striking subparagraph (C), and

(C)

by redesignating subparagraph (D) as subparagraph (C).

(5)

The table of subchapters for chapter 33 of such Code is amended by striking the item relating to subchapter B.

(c)

Effective date

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.