,,ii  #aac? ,,congress  #a/ ,session    
,s4 #adca  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #a1 #bjac ,mr4  
,wyd5 7= himself1 ,mr4 ,?une1 ,mrs4     
,%ahe51 ,ms4 ,ayotte1 ,mr4 ,begi*1 ,mr4 
,blunt1 ,mrs4 ,hagan1 ,mr4 ,hell]1 ,mr4 
,udall ( ,new ,mexico1 ,mr4 ,udall (    
,colorado1 ,mr4 ,donnelly1 ,mr4 ,pryor1 
,mr4 ,b>rasso1 ,mr4 ,*ambliss1 ,mr4     
,johnson ( ,wiscons91 ,mr4 ,scott1 &    
,mr4 ,co*ran7 introduc$ ! foll[+ bill2  
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
p]man5tly ext5d ! ,int]net ,tax ,fre$om 
,act4  #a4 ,%ort title ,?is ,act may be 
cit$ z ! ,int]net ,tax ,fre$om ,=ev]    
,act4  #b4 ,f9d+s ,congress makes !     
foll[+ f9d+s3  7#a7 ,! ,int]net has     
cont9u$ to drive economic gr[?1         
productivity & innovation s9ce !        
,int]net ,tax ,fre$om ,act 0 fir/ enact$
 9 #aiih4  7#b7 ,! ,int]net promotes a  
nationwide economic environm5t t        
facilitates innovation1 promotes        
effici5cy1 & emp[]s p to broadly %>e _! 

ideas4  7#c7 ,accord+ to ! ,national    
,broadb& ,plan1 co/ rema9s ! bigge/     
b>ri] to consum] broadb& adoption4      
,keep+ ,int]net access af=dable promotes
 consum] access to ?is critical gateway 
to jobs1 education1 heal?c>e1 &         
entrepr5eurial opportunities1 reg>dless 
( race1 income1 or neighborhood4  7#d7  
,small bus9ess own]s rely heavily on    
af=dable ,int]net access1 provid+ !m )  
access to new m>kets1 additional        
consum]s1 & an opportunity to compete 9 
! global economy4  7#e7 ,economi/s h    
recogniz$ t excessive taxation (        
innovative communications te*nologies   
r$uces economic welf>e m ?an taxes on   
o!r sectors ( ! economy4  7#f7 ,!       
provision ( af=dable access to !        
,int]net is fundam5tal to ! ,am]ican    
economy & access to x mu/ be protect$ f 
multiple & discrim9atory taxes at !     
,/ate & local level4  7#g7 ,z a massive 
global network t spans political        
b\nd>ies1 ! ,int]net is inh]5tly a matt]
 ( int]/ate & =eign comm]ce )9 !        

jurisdiction ( ! ,unit$ ,/ates ,congress
 "u article ,i1 section #h1 clause #c ( 
! ,con/itution ( ! ,unit$ ,/ates4  #c4  
,p]man5t moratorium on ,int]net access  
taxes & multiple & discrim9atory taxes  
on electronic comm]ce  7a7 ,9 g5]al     
,section #aaja7;a7 ( ! ,int]net ,tax    
,fre$om ,act 7#dg ,u4,s4,c4 #aea note7  
is am5d$ by /rik+ dur+ ! p]iod beg9n+   
,novemb] #a1 #bjjc1 & end+ ,novemb] #a1 
#bjad4  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to taxes 
impos$ aft] ! date ( ! enactm5t ( ?is   
,act4