,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fcce  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #a1 #bjbe,mr4
 ,au*9closs 7= himself & ,ms4 ,goodl&]7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committee on ,education &
 ,work=ce1 = a p]iod to be subsequ5tly  
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d ! ,int]nal ,rev5ue    
,code ( #aihf to impose a tax on digital
 adv]tis+ s]vices1 & = o!r purposes4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,education ,n ,endless ,scroll+ ,act4 
#b4 ,tax on digital adv]tis+ s]vices    
7a7 ,9 g5]al ,*apt] #cc ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] sub*apt] ,c ! foll[+ new sub*apt]3
  ,d ,digital ,adv]tis+ ,s]vices  ,sec4 
#dbhf4 ,imposition ( tax4  #dbhf4       
,imposition ( tax  7a7 ,9 g5]al ,!re is 
h]eby impos$ on ea* cov]$ taxpay] = any 
taxable ye> a tax equal to #ej p]c5t ( !

 am\nt by :i* ! taxpay]'s gross receipts
 = ! prec$+ taxable ye> :i* are         
attributable to ho/+ digital adv]tis+   
s]vices 9 ! ,unit$ ,/ates exce$s        
#b1ejj1jjj1jjj4  7b7 ,cov]$ taxpay] ,=  
purposes ( ?is section1 ! t]m cov]$     
taxpay] means1 ) respect to any taxable 
ye>1 any p]son-- 7#a7 engag$ 9 ! bus9ess
 ( ho/+ digital adv]tis+ s]vices1 &     
7#b7 ^: gross receipts = ! prec$+       
taxable ye> :i* are attributable to ho/+
 digital adv]tis+ s]vices are at lea/   
#b1ejj1jjj1jjj4  7c7 ,digital adv]tis+  
s]vices ,= purposes ( ?is section1 ! t]m
 digital adv]tis+ s]vices means         
adv]tisem5t s]vices on digital          
int]faces1 includ+ adv]tisem5ts 9 ! =m (
 bann] adv]tis+1 se>* eng9e adv]tis+1   
int]/itial adv]tis+1 sponsor$ %opp+ &   
se>* results1 & o!r comp>able adv]tis+  
s]vices4  7d7 ,o!r def9itions ,9 ?is    
section-- 7#a7 ,gross receipts ,! t]m   
gross receipts has ! same mean+ z :5 us$
 9 section #ddh7;c77#c77;,c74  7#b7     
,digital int]face ,! t]m digital        

int]face means any type ( s(tw>e1       
includ+ a website1 a "p ( a website1 or 
an application4  7e7 ,regulations ,!    
,secret>y %all issue su* regulations or 
o!r guidance z may be necess>y or       
appropriate to c>ry out ! purposes ( ?is
 section1 includ+ regulations t impose a
 p5alty fee on any p]son engag$ 9 !     
bus9ess ( ho/+ digital adv]tis+ s]vices 
:o delib]ately adv]tises or promotes !  
use ( virtual private network s]vices = 
! purpose ( evad+ ! tax impos$ "u ?is   
section4  4  7b7 ,cl]ical am5dm5t ,!    
table ( sub*apt]s = *apt] #cc ( su*     
,code is am5d$ by ins]t+ aft] ! item    
relat+ to sub*apt] ,c ! foll[+ new item3
  ,sub*apt] ,d--,digital ,adv]tis+      
,s]vices  4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4  #c4 ,local ,j\rnalism      
,pres]vation ,tru/ ,fund  7a7 ,9 g5]al  
,sub*apt] ,a ( *apt] #ih ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #ieab4  

,local ,j\rnalism ,pres]vation ,tru/    
,fund  7a7 ,creation ( ,tru/ ,fund ,!re 
is h]eby e/abli%$ 9 ! ,treasury ( !     
,unit$ ,/ates a tru/ fund to be kn[n z !
 ,local ,j\rnalism ,pres]vation ,tru/   
,fund1 consi/+ ( su* am\nts z may be    
appropriat$ to su* ,tru/ ,fund z provid$
 9 ?is section4  7b7 ,transf] to ,tru/  
,fund ( am\nts equival5t to c]ta9 taxes 
,!re are h]eby appropriat$ to ! ,local  
,j\rnalism ,pres]vation ,tru/ ,fund     
am\nts equival5t to "o-?ird ( ! taxes   
receiv$ 9 ! ,treasury "u section #dbhf4 
,su* am\nts %all be held 9 su* ,tru/    
,fund unless & until a law is enact$ :i*
 e/abli%es a tax cr$it =-- 7#a7 local   
j\rnalism entities = exp5ses relat$ to !
 hir+ ( j\rnali/s1 or  7#b7 small       
bus9esses = exp5ses relat$ to adv]tis+ 9
 local news outlets4  7c7 ,transf]s f   
,tru/ ,fund on acc\nt ( c]ta9 cr$its    
,aft] ! effective date ( ! fir/ law :i* 
meets ! description 9 subsection 7b71 ! 
,secret>y %all pay f "t to "t into !    
g5]al fund ( ! ,treasury am\nts         

equival5t to ! cr$its all[$ "u ea* law  
:i* meets ! description ( subsection    
7b74 ,su* am\nts %all be transf]r$ on ! 
basis ( e/imates by ! ,secret>y1 & prop]
 adju/m5ts %all be made 9 am\nts        
subsequ5tly transf]r$ to ! ext5t prior  
e/imates 7 9 excess ( or less ?an !     
cr$its all[$4  4  7b7 ,cl]ical am5dm5t  
,! table ( sections = sub*apt] ,a (     
*apt] #ih ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new item3  #ieab4     
,local ,j\rnalism ,pres]vation ,tru/    
,fund4  4  7c7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxes receiv$ aft] ,decemb] #ca1     
#bjbe4  #d4 ,"o-on-,"o ,tutor+ ,tru/    
,fund  7a7 ,9 g5]al ,sub*apt] ,a ( *apt]
 #ih ( ! ,int]nal ,rev5ue ,code ( #aihf1
 z am5d$ by section #c1 is am5d$ by add+
 at ! end ! foll[+ new section3  #ieac4 
,"o-on-,"o ,tutor+ ,tru/ ,fund  7a7     
,creation ( ,tru/ ,fund ,!re is h]eby   
e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates
 a tru/ fund to be kn[n z ! ,"o-on-,"o  
,tutor+ ,tru/ ,fund1 consi/+ ( su*      

am\nts z may be appropriat$ to su* ,tru/
 ,fund z provid$ 9 ?is section4  7b7    
,transf] to ,tru/ ,fund ( am\nts        
equival5t to c]ta9 taxes ,!re are h]eby 
appropriat$ to ! ,"o-on-,"o ,tutor+     
,tru/ ,fund am\nts equival5t to "o-?ird 
( ! taxes receiv$ 9 ! ,treasury "u      
section #dbhf4  7c7 ,exp5ditures f ,tru/
 ,fund ,am\nts 9 ! ,"o-on-,"o ,tutor+   
,tru/ ,fund %all be available1 )\t fur!r
 appropriation1 = mak+ exp5ditures to   
c>ry out ! purposes ( ! grant program   
e/abli%$ "u section #f ( ! ,education ,n
 ,endless ,scroll+ ,act4  4  7b7        
,cl]ical am5dm5t ,! table ( sections =  
sub*apt] ,a ( *apt] #ih ( su* ,code1 z  
am5d$ by section #c1 is am5d$ by add+ at
 ! end ! foll[+ new item3  #ieac4       
,"o-on-,"o ,tutor+ ,tru/ ,fund4  4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxes receiv$ aft]
 ,decemb] #ca1 #bjbe4  #e4 ,c>e] &      
,te*nical ,education ,support ,tru/     
,fund  7a7 ,9 g5]al ,sub*apt] ,a ( *apt]
 #ih ( ! ,int]nal ,rev5ue ,code ( #aihf1

 z am5d$ by ! prec$+ provisions ( ?is   
,act1 is am5d$ by add+ at ! end ! foll[+
 new section3  #iead4 ,c>e] & ,te*nical 
,education ,support ,tru/ ,fund  7a7    
,creation ( ,tru/ ,fund ,!re is h]eby   
e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates
 a tru/ fund to be kn[n z ! ,c>e] &     
,te*nical ,education ,support ,tru/     
,fund1 consi/+ ( su* am\nts z may be    
appropriat$ to su* ,tru/ ,fund z provid$
 9 ?is section4  7b7 ,transf] to ,tru/  
,fund ( am\nts equival5t to c]ta9 taxes 
,!re are h]eby appropriat$ to ! ,c>e] & 
,te*nical ,education ,support ,tru/     
,fund am\nts equival5t to "o-?ird ( !   
taxes receiv$ 9 ! ,treasury "u section  
#dbhf4  7c7 ,exp5ditures f ,tru/ ,fund  
,am\nts 9 ! ,c>e] & ,te*nical ,education
 ,support ,tru/ ,fund %all be available1
 )\t fur!r appropriation1 = mak+        
exp5ditures to c>ry out section #aaa ( !
 ,c>l ,d4 ,p]k9s ,c>e] & ,te*nical      
,education ,act ( #aife4  4  7b7        
,cl]ical am5dm5t ,! table ( sections =  
sub*apt] ,a ( *apt] #ih ( su* ,code1 z  

am5d$ by ! prec$+ provisions ( ?is ,act1
 is am5d$ by add+ at ! end ! foll[+ new 
item3  #iead4 ,c>e] & ,te*nical         
,education ,support ,tru/ ,fund4  4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to taxes receiv$    
aft] ,decemb] #ca1 #bjbe4  #f4 ,grant   
program  7a7 ,grant program au?oriz$ ,n 
lat] ?an #ahj days aft] ! date (        
enactm5t ( ?is ,act1 ! ,secret>y (      
,education %all aw>d grants1 on a       
competitive basis1 to ,/ate educational 
ag5cies to provide funds to eligible    
s*ools s]v$ by su* ag5cies to support   
individual tutor+ programs = /ud5ts4    
7b7 ,regulations ,! ,secret>y (         
,education %all promulgate regulations &
 issue any guidance t may be necess>y to
 aw>d ! grants "u subsection 7a71 :i*   
%all include any application            
requirem5ts1 grant p]iods1 & grant      
am\nts1 & ! requirem5ts = ! individual  
tutor+ programs to be fund$ by su*      
grants4  7c7 ,def9itions ,9 ?is section3
 7#a7 ,eligible s*ool ,! t]m eligible   

s*ool means an elem5t>y s*ool or        
second>y s*ool t receives funds "u title
 ,i ( ! ,elem5t>y & ,second>y ,education
 ,act ( #aife 7#bj ,u4,s4,c4 #fcja et   
seq474  7#b7 ,,esea t]ms ,! t]ms        
elem5t>y s*ool1 second>y s*ool1 & ,/ate 
educational ag5cy h ! mean+s giv5 ! t]ms
 9 section #haja ( ! ,elem5t>y &        
,second>y ,education ,act ( #aife 7#bj  
,u4,s4,c4 #ghja74  #g4 ,support = c>e] &
 te*nical education ,section #aaa ( !   
,c>l ,d4 ,p]k9s ,c>e] & ,te*nical       
,education ,act ( #aife 7#bj ,u4,s4,c4  
#bcba7 is am5d$ by add+ at ! end !      
foll[+3  7e7 ,cl>ification ,= fiscal ye>
 #bjbg & ea* succe$+ fiscal ye>1 ea*    
place 9 ?is section t ! phrases am\nt   
appropriat$ "u section #i & am\nt       
appropriat$ = allotm5ts "u ?is section  
are us$1 su* phrases %all also include !
 aggregate am\nt appropriat$ to ! ,c>e] 
& ,te*nical ,education ,support ,tru/   
,fund "u section #iead ( ! ,int]nal     
,rev5ue ,code ( #aihf = ! prec$+ fiscal 
ye>4  4