S. 31: Permanent Internet Tax Freedom Act of 2013

113th Congress, 2013–2015. Text as of Jan 22, 2013 (Introduced).

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

II

113th CONGRESS

1st Session

S. 31

IN THE SENATE OF THE UNITED STATES

January 22 (legislative day, January 3), 2013

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

A BILL

To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent.

1.

Short title

This Act may be cited as the Permanent Internet Tax Freedom Act of 2013 .

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 taxes during the period beginning November 1, 2003, and ending November 1, 2014: and inserting taxes:.

(b)

Effective date

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