110th CONGRESS
1st Session
H. R. 436
To restrict any State from imposing a new discriminatory tax on
cell phone services.
IN THE HOUSE OF REPRESENTATIVES
January 12, 2007
Mrs. BONO (for herself and Mr. RADANOVICH) introduced the following bill;
which was referred to the Committee on the Judiciary
A BILL
To restrict any State from imposing a new discriminatory tax on
cell phone 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 `Cell Phone Tax Moratorium Act of 2007'.
SEC. 2. MORATORIUM.
(a) In General- No State or political subdivision thereof shall impose a
new discriminatory tax on or with respect to mobile services, mobile services
providers, or mobile services property, during the 3-year period beginning
on the date of enactment of this Act.
(b) Definitions- In this Act:
(1) MOBILE SERVICE- The term `mobile service' means commercial mobile
radio service, as such term is defined in section 20.3 of title 47, Code
of Federal Regulations, as in effect on the date of enactment of this
Act, or any other service that is primarily intended for receipt on or
use with a mobile telephone.
(2) MOBILE SERVICE PROVIDER- The term `mobile service provider' means
any entity that markets, sells, or provides mobile services.
(3) MOBILE SERVICE PROPERTY- The term `mobile service property' means
any equipment used in the transmission, reception, coordination, or switching
of mobile services.
(4) NEW DISCRIMINATORY TAX-
(A) IN GENERAL- The term `new discriminatory tax' means any tax imposed
by a State or political subdivision thereof that--
(i) is imposed on or with respect to--
(I) any mobile service and is not generally imposed, or is generally
imposed at a lower rate, on or with respect to other services or
on or with respect to transactions involving property or goods;
(II) any mobile service provider and is not generally imposed, or
is generally imposed at a lower rate, on other persons that provide
services other than mobile services; or
(III) any mobile service property and is not generally imposed,
or is generally imposed at a lower rate, on or with respect to other
commercial or industrial property that is devoted to a commercial
or industrial use and subject to a property tax levy;
(ii) was not generally imposed and actually enforced prior to the
date of enactment of this Act.
(B) RULE OF CONSTRUCTION- For purposes of subparagraph (A), all exemptions,
deductions, credits, incentives, exclusions, and other similar factors
shall be taken into account in determining whether a tax is a `new discriminatory
tax'.
(A) IN GENERAL- The term `tax' means any charge imposed by any governmental
entity for the purpose of generating revenues for governmental purposes,
and is not a fee imposed for a specific privilege, service, or benefit
conferred.
(B) EXCLUSION- The term `tax' does not include any fee or charge--
(i) used to preserve and advance Federal universal service or similar
State programs authorized by section 254 of the Communications Act
of 1934 (47 U.S.C. 254); or
(ii) specifically dedicated by a State or political subdivision thereof
for the support of E-911 communications systems.
END
