Library / Laws / 113th / hr / H.R. 434 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 434
IN THE HOUSE OF REPRESENTATIVES
January 29, 2013
Mr. Chabot introduced
the following bill; which was referred to the
Committee on the
Judiciary
A BILL
To make the moratorium on Internet access taxes and
multiple and discriminatory taxes on electronic commerce
permanent.
1.
Short title
This Act may be cited as the
Permanent Internet Tax Freedom
Act.
2.
Permanent
moratorium on Internet access taxes and multiple and discriminatory taxes on
electronic commerce
(a)
In
General
Section 1101(a) of the Internet Tax Freedom Act (47
U.S.C. 151 note) is amended by striking taxes during the period
beginning November 1, 2003, and ending November 1, 2014: and inserting
taxes:.
(b)
Effective
Date
The amendment made by this section shall apply to taxes
imposed after the date of the enactment of this Act.