,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bcji  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #aa1 #bjac ,ms4 
,l(gr5 7= h]self1 ,mr4 ,franks (        
,arizona1 ,mr4 ,alex&]1 ,mr4 ,amodei1   
,mrs4 ,ba*mann1 ,mr4 ,b>letta1 ,mr4     
,b>ton1 ,ms4 ,bass1 ,mr4 ,bi%op (       
,georgia1 ,mr4 ,bi%op ( ,new ,york1     
,mrs4 ,blackburn1 ,mr4 ,b\/any1 ,mr4    
,brady ( ,p5nsylvania1 ,mr4 ,brady (    
,texas1 ,mr4 ,br\n ( ,georgia1 ,ms4     
,br[n ( ,florida1 ,mr4 ,buc%on1 ,mr4    
,butt]field1 ,mr4 ,calv]t1 ,mrs4 ,capps1
 ,mr4 ,crd5as1 ,mr4 ,c>son ( ,indiana1  
,mr4 ,c>t]1 ,mr4 ,*abot1 ,mr4 ,*affetz1 
,mrs4 ,*ri/5s51 ,mr4 ,coble1 ,mr4       
,c(fman1 ,mr4 ,coh51 ,mr4 ,coll9s (     
,georgia1 ,mr4 ,conaway1 ,mr4 ,co/a1    
,mr4 ,cotton1 ,mr4 ,craw=d1 ,mr4        
,cr5%aw1 ,mr4 ,culb]son1 ,mr4 ,cuell>1  
,mr4 ,d5t1 ,mr4 ,doyle1 ,ms4 ,e%oo1 ,mr4
 ,eny>t1 ,mr4 ,f>5?old1 ,mr4 ,flem+1    
,mr4 ,flores1 ,mr4 ,=bes1 ,mr4 ,g>dn]1  
,mr4 ,g>rett1 ,mr4 ,g]la*1 ,mr4 ,g+rey (
 ,georgia1 ,mr4 ,gos>1 ,mr4 ,grayson1   

,mr4 ,g5e ,gre5 ( ,texas1 ,mr4 ,griff9 (
 ,arkansas1 ,mr4 ,grijalva1 ,mr4 ,grimm1
 ,mr4 ,guti]rez1 ,mr4 ,hall1 ,mr4       
,hanna1 ,mr4 ,h>p]1 ,mr4 ,ha/+s (       
,florida1 ,mr4 ,ha/+s ( ,wa%+ton1 ,mr4  
,heck ( ,nevada1 ,mr4 ,hold+1 ,mr4      
,holt1 ,mr4 ,honda1 ,mr4 ,huiz5ga (     
,mi*igan1 ,mr4 ,hultgr51 ,mr4 ,israel1  
,mr4 ,issa1 ,ms4 ,jackson ,lee1 ,ms4    
,j5k9s1 ,mr4 ,johnson ( ,ohio1 ,ms4     
,eddie ,b]nice ,johnson ( ,texas1 ,mr4  
,jones1 ,mr4 ,jordan1 ,mr4 ,kelly (     
,p5nsylvania1 ,mr4 ,k+ ( ,new ,york1    
,mr4 ,k9z+] ( ,ill9ois1 ,mr4 ,kl9e1 ,mr4
 ,labrador1 ,mr4 ,clay1 ,mr4 ,lance1    
,mr4 ,latta1 ,mr4 ,long1 ,mrs4 ,c>olyn  
,b4 ,maloney ( ,new ,york1 ,mr4 ,m>9o1  
,mr4 ,ma!son1 ,ms4 ,matsui1 ,mrs4       
,mc,carthy ( ,new ,york1 ,ms4           
,mc,collum1 ,mrs4 ,mc,morris ,rodg]s1   
,mr4 ,mc,nerney1 ,mr4 ,meehan1 ,mr4     
,meeks1 ,mr4 ,nug5t1 ,mr4 ,olson1 ,mr4  
,ow5s1 ,mr4 ,pallone1 ,mr4 ,pe>ce1 ,mr4 
,pitts1 ,mr4 ,poe ( ,texas1 ,mr4 ,polis1
 ,mr4 ,radel1 ,mr4 ,re$1 ,mr4 ,rei*]t1  

,mr4 ,rog]s ( ,mi*igan1 ,mr4 ,rokita1   
,ms4 ,ros-,leht951 ,mr4 ,ross1 ,ms4     
,roybal-,all>d1 ,mr4 ,royce1 ,mr4 ,ruiz1
 ,mr4 ,runyan1 ,mr4 ,ryan ( ,ohio1 ,mr4 
,salmon1 ,ms4 ,loretta ,san*ez (        
,cali=nia1 ,mr4 ,scalise1 ,mr4 ,s*rad]1 
,mr4 ,s5s5br5n]1 ,mr4 ,sessions1 ,ms4   
,sewell ( ,alabama1 ,mr4 ,%imkus1 ,mr4  
,simpson1 ,ms4 ,s9ema1 ,mr4 ,smi? (     
,nebraska1 ,mr4 ,smi? ( ,texas1 ,mr4    
,/iv]s1 ,mr4 ,/ockman1 ,mr4 ,swalwell ( 
,cali=nia1 ,mr4 ,takano1 ,mr4 ,?ompson (
 ,mississippi1 ,mr4 ,?ornb]ry1 ,mr4     
,tib]i1 ,mr4 ,tonko1 ,mr4 ,v>gas1 ,mr4  
,veasey1 ,mr4 ,walb]g1 ,mr4 ,web] (     
,texas1 ,mr4 ,web/] ( ,florida1 ,mr4    
,we/morel&1 ,mr4 ,wittman1 ,mr4         
,:itfield1 ,ms4 ,wilson ( ,florida1 ,mr4
 ,wilson ( ,s\? ,c>ol9a1 ,mr4 ,yod]1    
,mr4 ,massie1 ,mr4 ,graves ( ,miss\ri1  
,ms4 ,cl>ke1 ,mr4 ,de,santis1 & ,mr4    
,cole7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ! ,judici>y   
,a ,,bill  ,to re/rict any ,/ate or     
local jurisdiction f impos+ a new       

discrim9atory tax on cell phone s]vices1
 provid]s1 or prop]ty4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,wireless ,tax
 ,fairness ,act ( #bjac4  #b4 ,f9d+s    
,congress f9ds ! foll[+3  7#a7 ,x is    
appropriate to ex]cise congressional    
en=cem5t au?ority "u section #e ( ! #ad?
 ,am5dm5t to ! ,con/itution ( ! ,unit$  
,/ates & ,congress' pl5>y p[] "u article
 ,i1 section #h1 clause #c ( !          
,con/itution ( ! ,unit$ ,/ates 7commonly
 kn[n z ! comm]ce clause7 9 ord] to     
ensure t ,/ates & political subdivisions
 !re( d n discrim9ate aga9/ provid]s &  
consum]s ( mobile s]vices by impos+ new 
selective & excessive taxes & o!r burd5s
 on su* provid]s & consum]s4  7#b7 ,9   
light ( ! hi/ory & patt]n (             
discrim9atory taxation fac$ by provid]s 
& consum]s ( mobile s]vices1 !          
prohibitions aga9/ & rem$ies to correct 
discrim9atory ,/ate & local taxation 9  
section #cjf ( ! ,railroad              
,revitalization & ,regulatory ,re=m ,act
 ( #aigf 7#di ,u4,s4,c4 #aaeja7 provide 

an appropriate analogy = congressional  
action1 & simil> ,f$]al legislative     
measures are w>rant$ t w prohibit impos+
 new discrim9atory taxes on provid]s &  
consum]s ( mobile s]vices & t w assure  
an effective1 uni=m rem$y4  #c4         
,moratorium  7a7 ,9 g5]al ,no ,/ate or  
local jurisdiction %all impose a new    
discrim9atory tax on or ) respect to    
mobile s]vices1 mobile s]vice provid]s1 
or mobile s]vice prop]ty1 dur+ ! #e-ye> 
p]iod beg9n+ on ! date ( enactm5t ( ?is 
,act4  7b7 ,def9itions ,9 ?is ,act3     
7#a7 ,mobile s]vice ,! t]m mobile s]vice
 means comm]cial mobile radio s]vice1 z 
su* t]m is def9$ 9 section #bj4c ( title
 #dg1 ,code ( ,f$]al ,regulations1 z 9  
effect on ! date ( enactm5t ( ?is ,act1 
or any o!r s]vice t is prim>ily int5d$ =
 receipt on1 transmission f1 or use ) a 
mobile telephone or o!r mobile device1  
includ+ b n limit$ to ! receipt ( a     
digital good4  7#b7 ,mobile s]vice      
prop]ty ,! t]m mobile s]vice prop]ty    
means all prop]ty us$ by a mobile s]vice

 provid] 9 connection ) its bus9ess (   
provid+ mobile s]vices1 :e!r real1      
p]sonal1 tangible1 or intangible        
7includ+ goodwill1 lic5ses1 cu/om] li/s1
 & o!r simil> intangible prop]ty        
associat$ ) su* bus9ess74  7#c7 ,mobile 
s]vice provid] ,! t]m mobile s]vice     
provid] means any entity t sells or     
provides mobile s]vices1 b only to !    
ext5t t su* entity sells or provides    
mobile s]vices4  7#d7 ,new discrim9atory
 tax ,! t]m new discrim9atory tax means 
a tax impos$ by a ,/ate or local        
jurisdiction t is impos$ on or ) respect
 to1 or is measur$ by1 ! *>ges1         
receipts1 or rev5ues f or value (--     
7,a7 a mobile s]vice & is n g5]ally     
impos$1 or is g5]ally impos$ at a l[]   
rate1 on or ) respect to1 or measur$ by1
 ! *>ges1 receipts1 or rev5ues f o!r    
s]vices or transactions involv+ tangible
 p]sonal prop]ty2  7,b7 a mobile s]vice 
provid] & is n g5]ally impos$1 or is    
g5]ally impos$ at a l[] rate1 on o!r    
p]sons t are engag$ 9 bus9esses o!r ?an 

! provision ( mobile s]vices2 or  7,c7 a
 mobile s]vice prop]ty & is n g5]ally   
impos$1 or is g5]ally impos$ at a l[]   
rate1 on or ) respect to1 or measur$ by 
! value (1 o!r prop]ty t is devot$ to a 
comm]cial or indu/rial use & subject to 
a prop]ty tax levy1 except public       
utility prop]ty own$ by a public utility
 subject to rate ( return regulation by 
a ,/ate or ,f$]al regulatory au?ority2  
unless su* tax 0 impos$ & actually en=c$
 on mobile s]vices1 mobile s]vice       
provid]s1 or mobile s]vice prop]ty prior
 to ! date ( enactm5t ( ?is ,act4  7#e7 
,/ate or local jurisdiction ,! t]m ,/ate
 or local jurisdiction means any ( !    
sev]al ,/ates1 ! ,di/rict ( ,columbia1  
any t]ritory or possession ( ! ,unit$   
,/ates1 a political subdivision ( any   
,/ate1 t]ritory1 or possession1 or any  
gov]nm5tal entity or p]son act+ on      
behalf ( su* ,/ate1 t]ritory1           
possession1 or subdivision t has !      
au?ority to assess1 impose1 levy1 or    
collect taxes or fees4  7#f7 ,tax  7,a7 

,9 g5]al ,! t]m tax means a *>ge impos$ 
by a gov]nm5tal entity = ! purpose (    
g5]at+ rev5ues = gov]nm5tal purposes1 & 
excludes a fee impos$ on a p>ticul>     
entity or class ( entities = a specific 
privilege1 s]vice1 or b5efit conf]r$    
exclusively on su* entity or class (    
entities4  7,b7 ,exclusion ,! t]m tax   
does n include any fee or *>ge--  7i7   
us$ to pres]ve & advance ,f$]al univ]sal
 s]vice or simil> ,/ate programs        
au?oriz$ by section #bed ( !            
,communications ,act ( #aicd 7#dg       
,u4,s4,c4 #bed72  7ii7 specifically     
d$icat$ by a ,/ate or local jurisdiction
 = ! support ( ,e-#iaa communications   
sy/ems2 or  7iii7 us$ to pres]ve &      
advance ,f$]al telecommunications relay 
s]vices or ,/ate programs implem5t+ ?is 
,f$]al m&ate pursuant to title ,,iv ( ! 
,am]icans ) ,disabilities ,act ( #aiij  
7,public ,law #aja-ccf2 #ajd ,/at4 #cbg7
 & codifi$ 9 section #bbe ( !           
,communications ,act ( #aicd 7#dg       
,u4,s4,c4 #bbe74  7c7 ,rules (          

con/ruction  7#a7 ,det]m9ation ,=       
purposes ( subsection 7b77#d71 all      
taxes1 tax rates1 exemptions1 d$uctions1
 cr$its1 inc5tives1 exclusions1 & o!r   
simil> factors %all be tak5 into acc\nt 
9 det]m9+ :e!r a tax is a new           
discrim9atory tax4  7#b7 ,application ( 
pr9ciples ,except z o!rwise provid$ 9   
?is ,act1 9 det]m9+ :e!r a tax on mobile
 s]vice prop]ty is a new discrim9atory  
tax = purposes ( subsection             
7b77#d77;,c71 pr9ciples simil> to ^? set
 =? 9 section #cjf ( ! ,railroad        
,revitalization & ,regulatory ,re=m ,act
 ( #aigf 7#di ,u4,s4,c4 #aaeja7 %all    
apply4  7#c7 ,exclusions ,not)/&+ any   
o!r provision ( ?is ,act--  7,a7 ! t]m  
g5]ally impos$ z us$ 9 subsection       
7b77#d7 %all n apply to any tax impos$  
only on--  7i7 specific s]vices2  7ii7  
specific indu/ries or bus9ess segm5ts2  
or  7iii7 specific types ( prop]ty2 &   
7,b7 ! t]m new discrim9atory tax %all n 
include a new tax or ! modification ( an
 exi/+ tax t ei!r--  7i7 7,i7 replaces  

"o or m taxes t _h be5 impos$ on mobile 
s]vices1 mobile s]vice provid]s1 or     
mobile s]vice prop]ty2 &  7,,ii7 is     
design$ s t1 bas$ on in=mation available
 at ! "t ( ! enactm5t ( su* new tax or  
su* modification1 ! am\nt ( tax rev5ues 
g5]at$ !reby ) respect to su* mobile    
s]vices1 mobile s]vice provid]s1 or     
mobile s]vice prop]ty is reasonably     
expect$ to n exce$ ! am\nt ( tax rev5ues
 t w\ld h be5 g5]at$ by ! respective    
replac$ tax or taxes ) respect to su*   
mobile s]vices1 mobile s]vice provid]s1 
or mobile s]vice prop]ty2 or  7ii7 is a 
local jurisdiction tax t may n be impos$
 )\t vot] approval1 provides = at lea/  
#ij days' prior notice to mobile s]vice 
provid]s1 & is requir$ by law to be     
collect$ f mobile s]vice cu/om]s4  #d4  
,en=cem5t ,not)/&+ any provision (      
section #acda ( title #bh1 ,unit$ ,/ates
 ,code1 or ! con/itution or laws ( any  
,/ate1 ! di/rict c\rts ( ! ,unit$ ,/ates
 %all h jurisdiction1 )\t reg>d to am\nt
 9 controv]sy or citiz5%ip ( ! p>ties1  

to grant su* m&atory or prohibitive     
injunctive relief1 int]im equitable     
relief1 & decl>atory judgm5ts z may be  
necess>y to prev5t1 re/ra91 or t]m9ate  
any acts 9 violation ( ?is ,act4  7#a7  
,jurisdiction ,su* jurisdiction %all n  
be exclusive ( ! jurisdiction :i* any   
,f$]al or ,/ate c\rt may h 9 ! abs5ce ( 
?is section4  7#b7 ,burd5 ( pro( ,!     
burd5 ( pro( 9 any proce$+ br\ght "u ?is
 ,act %all be ^u ! p>ty seek+ relief &  
%all be by a prepond]ance ( ! evid5ce on
 all issues ( fact4  7#c7 ,relief ,9    
grant+ relief aga9/ a tax :i* is        
discrim9atory or excessive "u ?is ,act )
 respect to tax rate or am\nt only1 !   
c\rt %all prev5t1 re/ra91 or t]m9ate !  
imposition1 levy1 or collection ( n m   
?an ! discrim9atory or excessive portion
 ( ! tax z det]m9$ by ! c\rt4  #e4 ,,gao
 /udy  7a7 ,/udy ,! ,comptroll] ,g5]al (
 ! ,unit$ ,/ates %all conduct a /udy1   
?r\gh\t ! #e-ye> p]iod beg9n+ on ! date 
( ! enactm5t ( ?is ,act1 to det]m9e--   
7#a7 h[1 & ! ext5t to :i*1 taxes impos$ 

by local & ,/ate jurisdictions on mobile
 s]vices1 mobile s]vice provid]s1 or    
mobile prop]ty1 impact ! co/s consum]s  
pay = mobile s]vices2 &  7#b7 ! ext5t to
 :i* ! moratorium on discrim9atory      
mobile s]vices taxes e/abli%$ 9 ?is ,act
 has any impact on ! co/s consum]s pay =
 mobile s]vices4  7b7 ,report ,n lat]   
?an #f ye>s aft] ! date ( ! enactm5t (  
?is ,act1 ! ,comptroll] ,g5]al %all     
submit1 to ! ,committee on ! ,judici>y (
 ! ,h\se ( ,repres5tatives & !          
,committee on ! ,judici>y ( ! ,s5ate1 a 
report conta9+ ! results ( ! /udy       
requir$ "u subsection 7a7 & %all include
 9 su* report recomm5dations = any      
*anges to laws & regulations relat+ to  
su* results4