109th CONGRESS
1st Session
H. R. 1898
To amend the Internal Revenue Code of 1986 to repeal the excise tax
on telephone and other communications services.
IN THE HOUSE OF REPRESENTATIVES
April 27, 2005
Mr. GARY G. MILLER of California (for himself, Mr. FOSSELLA, Mr. SHIMKUS,
Mr. PAUL, Mr. WILSON of South Carolina, Mr. BOEHNER, Mr. GILCHREST, Mr. CHABOT,
Mr. DUNCAN, Mrs. BONO, Mr. SAM JOHNSON of Texas, Mr. GOODE, Mr. BURTON of
Indiana, Mr. MEEKS of New York, Mr. MILLER of Florida, Mr. SENSENBRENNER,
Mr. MANZULLO, Mr. CAMP, Mr. CANNON, Mr. DEAL of Georgia, Mr. MACK, Mr. GREEN
of Wisconsin, Mr. KUHL of New York, Mr. TERRY, Mrs. MUSGRAVE, Mr. CULBERSON,
Ms. HART, Mr. MICHAUD, Mr. GARRETT of New Jersey, Mr. COSTELLO, Mr. HASTINGS
of Washington, Mr. ROHRABACHER, Mr. SOUDER, Mr. FERGUSON, Mr. COX, Mr. ROGERS
of Michigan, Mr. GOODLATTE, Mr. RADANOVICH, Mr. KENNEDY of Minnesota, and
Mr. ADERHOLT) introduced the following bill; which was referred to the Committee
on Ways and Means
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 2005'.
SEC. 2. REPEAL OF EXCISE TAX ON TELEPHONE AND OTHER COMMUNICATIONS SERVICES.
(a) In General- Chapter 33 of the Internal Revenue Code of 1986 (relating
to facilities and services) is amended by striking subchapter B.
(b) Conforming Amendments-
(1) Section 4293 of such Code 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 subsection heading for section 6302(e) 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
