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H.R. 235 (114th): Permanent Internet Tax Freedom Act

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The text of the bill below is as of Jun 10, 2015 (Referred to Senate Committee). The bill was not enacted into law.

Summary of this bill

The 1998 Internet Tax Freedom Act prohibits taxes on internet access and any internet-specific commodities such as bandwidth, but the law is set to expire on October 1, 2015, at which point states could begin taxing internet services. The Permanent Internet Tax Freedom Act (PITFA) would remove the expiration date from the law. PITFA was originally introduced in the 113th Congress, where it passed the House but never reached a Senate vote. It has now passed the House in the 114th Congress, and awaits a vote by the Senate.

IIB

114th CONGRESS

1st Session

H. R. 235

IN THE SENATE OF THE UNITED STATES

June 10, 2015

Received; read twice and referred to the Committee on Finance

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 October 1, 2015.

(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 June 9, 2015.

Karen L. Haas,

Clerk