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 (1),
section 4251 or, and
in paragraph (2)—
imposed by— and all that follows through
to and inserting
imposed by section 4261 or 4271 with respect
bills rendered or.
Section 6415 of such Code is amended by
4251, 4261, or 4271
each place it appears and inserting
4261 or 4271
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 table of subchapters for chapter 33 of such Code is amended by striking the item relating to subchapter B.
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.