,,ii #aac? ,,congress #a/ ,session ,s4 #abce ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,june #bf1 #bjac ,mr4 ,wyd5 7= himself1 ,mr4 ,toomey1 ,mr4 ,pryor1 ,mr4 ,rubio1 ,mr4 ,hell]1 ,ms4 ,ayotte1 & ,mrs4 ,%ahe57 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,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