To permanently extend the moratorium enacted by the Internet Tax Freedom Act, and for other purposes.

April 25, 2001

Mr. ALLEN (for himself and Mr. BURNS) introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and Transportation

To permanently extend the moratorium enacted by the Internet Tax Freedom Act, and for other purposes.

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 `Internet Tax Nondiscrimination Act'.

SEC. 2. PERMANENT EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM.

(a) PERMANENT EXTENSION; INTERNET ACCESS TAXES- Section 1101 of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--

(1) by striking `taxes during the period beginning on October 1, 1998, and ending 3 years after the date of the enactment of this Act--' and inserting `taxes after September 30, 1998:';

(2) by striking paragraph (1) of subsection (a) and inserting the following:

`(1) Taxes on Internet access.',

(3) by striking `multiple' in paragraph (2) of subsection (a) and inserting `Multiple';

(4) by striking subsection (d); and

(5) by redesignating subsections (e) and (f) as subsections (d) and (e), respectively.

(b) CONFORMING AMENDMENT- Section 1104(10) of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by striking `unless' and all that follows through `1998'.

END