S 1012

112th CONGRESS
1st Session

S. 1012

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

IN THE SENATE OF THE UNITED STATES

May 17, 2011

Mr. SCHUMER (for himself and Mr. CRAPO) 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.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the `Telephone Excise Tax Repeal Act of 2011'.

SEC. 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)(A) Paragraph (1) of section 6302(e) of such Code is amended by striking `section 4251 or'.

      (B) Paragraph (2) of section 6302(e) of such Code is amended--

        (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'.

      (C) The heading for subsection (e) of section 6302 of such Code is amended by striking `Communications Services and'.

      (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 by inserting `or' at the end of subparagraph (B), by striking subparagraph (C), and 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.

END