,,ii #aacth ,,congress #ast ,session ,s4 #abce ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #bf1 #bjac ,mr4 ,wyden 7for himself1 ,mr4 ,toomey1 ,mr4 ,pryor1 ,mr4 ,rubio1 ,mr4 ,heller1 ,ms4 ,ayotte1 and ,mrs4 ,shaheen7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to restrict any ,state or local jurisdiction from imposing a new discriminatory tax on cell phone services1 providers1 or property4 #a4 ,short title ,this ,act may be cited as the ,wireless ,tax ,fairness ,act of #bjac4 #b4 ,findings ,congress finds the following3 7#a7 ,it is appropriate to exercise congressional enforcement authority under section #e of the #adth ,amendment to the ,constitution of the ,united ,states and ,congress' plenary power under article ,i1 section #h1 clause #c of the ,constitution of the ,united ,states 7commonly known as the commerce clause7 in order to ensure that ,states and political subdivisions thereof do not discriminate against providers and consumers of mobile services by imposing new selective and excessive taxes and other burdens on such providers and consumers4 7#b7 ,in light of the history and pattern of discriminatory taxation faced by providers and consumers of mobile services1 the prohibitions against and remedies to correct discriminatory ,state and local taxation in section #cjf of the ,railroad ,revitalization and ,regulatory ,reform ,act of #aigf 7#di ,u4,s4,c4 #aaeja7 provide an appropriate analogy for congressional action1 and similar ,federal legislative measures are warranted that will prohibit imposing new discriminatory taxes on providers and consumers of mobile services and that will assure an effective1 uniform remedy4 #c4 ,moratorium 7a7 ,in general ,no ,state or local jurisdiction shall impose a new discriminatory tax on or with respect to mobile services1 mobile service providers1 or mobile service property1 during the #e-year period beginning on the date of enactment of this ,act4 7b7 ,definitions ,in this ,act3 7#a7 ,mobile service ,the term mobile service means commercial mobile radio service1 as such term is defined in section #bj4c of title #dg1 ,code of ,federal ,regulations1 as in effect on the date of enactment of this ,act1 or any other service that is primarily intended for receipt on1 transmission from1 or use with a mobile telephone or other mobile device1 including but not limited to the receipt of a digital good4 7#b7 ,mobile service property ,the term mobile service property means all property used by a mobile service provider in connection with its business of providing mobile services1 whether real1 personal1 tangible1 or intangible 7including goodwill1 licenses1 customer lists1 and other similar intangible property associated with such business74 7#c7 ,mobile service provider ,the term mobile service provider means any entity that sells or provides mobile services1 but only to the extent that such entity sells or provides mobile services4 7#d7 ,new discriminatory tax ,the term new discriminatory tax means a tax imposed by a ,state or local jurisdiction that is imposed on or with respect to1 or is measured by1 the charges1 receipts1 or revenues from or value of-- 7,a7 a mobile service and is not generally imposed1 or is generally imposed at a lower rate1 on or with respect to1 or measured by1 the charges1 receipts1 or revenues from other services or transactions involving tangible personal property2 7,b7 a mobile service provider and is not generally imposed1 or is generally imposed at a lower rate1 on other persons that are engaged in businesses other than the provision of mobile services2 or 7,c7 a mobile service property and is not generally imposed1 or is generally imposed at a lower rate1 on or with respect to1 or measured by the value of1 other property that is devoted to a commercial or industrial use and subject to a property tax levy1 except public utility property owned by a public utility subject to rate of return regulation by a ,state or ,federal regulatory authority2 unless such tax was imposed and actually enforced on mobile services1 mobile service providers1 or mobile service property prior to the date of enactment of this ,act4 7#e7 ,state or local jurisdiction ,the term ,state or local jurisdiction means any of the several ,states1 the ,district of ,columbia1 any territory or possession of the ,united ,states1 a political subdivision of any ,state1 territory1 or possession1 or any governmental entity or person acting on behalf of such ,state1 territory1 possession1 or subdivision that has the authority to assess1 impose1 levy1 or collect taxes or fees4 7#f7 ,tax 7,a7 ,in general ,the term tax means a charge imposed by a governmental entity for the purpose of generating revenues for governmental purposes1 and excludes a fee imposed on a particular entity or class of entities for a specific privilege1 service1 or benefit conferred exclusively on such entity or class of entities4 7,b7 ,exclusion ,the term tax does not include any fee or charge-- 7i7 used to preserve and advance ,federal universal service or similar ,state programs authorized by section #bed of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #bed72 7ii7 specifically dedicated by a ,state or local jurisdiction for the support of ,e-#iaa communications systems2 or 7iii7 used to preserve and advance ,federal telecommunications relay services or ,state programs implementing this ,federal mandate pursuant to title ,,iv of the ,americans with ,disabilities ,act of #aiij 7,public ,law #aja-ccf2 #ajd ,stat4 #cbg7 and codified in section #bbe of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #bbe74 7c7 ,rules of construction 7#a7 ,determination ,for purposes of subsection 7b77#d71 all taxes1 tax rates1 exemptions1 deductions1 credits1 incentives1 exclusions1 and other similar factors shall be taken into account in determining whether a tax is a new discriminatory tax4 7#b7 ,application of principles ,except as otherwise provided in this ,act1 in determining whether a tax on mobile service property is a new discriminatory tax for purposes of subsection 7b77#d77;,c71 principles similar to those set forth in section #cjf of the ,railroad ,revitalization and ,regulatory ,reform ,act of #aigf 7#di ,u4,s4,c4 #aaeja7 shall apply4 7#c7 ,exclusions ,notwithstanding any other provision of this ,act-- 7,a7 the term generally imposed as used in subsection 7b77#d7 shall not apply to any tax imposed only on-- 7i7 specific services2 7ii7 specific industries or business segments2 or 7iii7 specific types of property2 and 7,b7 the term new discriminatory tax shall not include a new tax or the modification of an existing tax that either-- 7i7 7,i7 replaces one or more taxes that had been imposed on mobile services1 mobile service providers1 or mobile service property2 and 7,,ii7 is designed so that1 based on information available at the time of the enactment of such new tax or such modification1 the amount of tax revenues generated thereby with respect to such mobile services1 mobile service providers1 or mobile service property is reasonably expected to not exceed the amount of tax revenues that would have been generated by the respective replaced tax or taxes with respect to such mobile services1 mobile service providers1 or mobile service property2 or 7ii7 is a local jurisdiction tax that may not be imposed without voter approval1 provides for at least #ij days' prior notice to mobile service providers1 and is required by law to be collected from mobile service customers4 #d4 ,enforcement ,notwithstanding any provision of section #acda of title #bh1 ,united ,states ,code1 or the constitution or laws of any ,state1 the district courts of the ,united ,states shall have jurisdiction1 without regard to amount in controversy or citizenship of the parties1 to grant such mandatory or prohibitive injunctive relief1 interim equitable relief1 and declaratory judgments as may be necessary to prevent1 restrain1 or terminate any acts in violation of this ,act4 7#a7 ,jurisdiction ,such jurisdiction shall not be exclusive of the jurisdiction which any ,federal or ,state court may have in the absence of this section4 7#b7 ,burden of proof ,the burden of proof in any proceeding brought under this ,act shall be upon the party seeking relief and shall be by a preponderance of the evidence on all issues of fact4 7#c7 ,relief ,in granting relief against a tax which is discriminatory or excessive under this ,act with respect to tax rate or amount only1 the court shall prevent1 restrain1 or terminate the imposition1 levy1 or collection of not more than the discriminatory or excessive portion of the tax as determined by the court4 #e4 ,,gao study 7a7 ,study ,the ,comptroller ,general of the ,united ,states shall conduct a study1 throughout the #e-year period beginning on the date of the enactment of this ,act1 to determine-- 7#a7 how1 and the extent to which1 taxes imposed by local and ,state jurisdictions on mobile services1 mobile service providers1 or mobile property1 impact the costs consumers pay for mobile services2 and 7#b7 the extent to which the moratorium on discriminatory mobile services taxes established in this ,act has any impact on the costs consumers pay for mobile services4 7b7 ,report ,not later than #f years after the date of the enactment of this ,act1 the ,comptroller ,general shall submit1 to the ,committee on the ,judiciary of the ,house of ,representatives and the ,committee on the ,judiciary of the ,senate1 a report containing the results of the study required under subsection 7a7 and shall include in such report recommendations for any changes to laws and regulations relating to such results4