Library / Laws / 114th / hr / H.R. 235 / Introduced in House
I
114th CONGRESS
1st Session
H. R. 235
IN THE HOUSE OF REPRESENTATIVES
January 9, 2015
Mr. Goodlatte (for himself, Ms. Eshoo, Mr. Chabot, Mr. Cohen, and Mr. Marino) introduced the following bill; which was referred to the Committee on the Judiciary
A BILL
To permanently extend the Internet Tax Freedom Act.
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 during the period beginning November 1, 2003, and ending October 1, 2015.
(b)
Effective date
The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.