To amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services.

Amends the Internal Revenue Code to repeal Subchapter B (Communications) of Chapter 33 (Facilities and Services) of Subtitle D (Miscellaneous Excise Taxes).

[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3648 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 3648

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
              telephone and other communications services.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 1, 1998

 Ms. Dunn  (for herself and Mr. Tauzin) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
              telephone and other communications services.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF EXCISE TAX ON TELEPHONE AND OTHER COMMUNICATIONS 
              SERVICES.

    (a) In General.--Chapter 33 of the Internal Revenue Code of 1986 
(relating to facilities and services) is amended by striking subchapter 
B.
    (b) Conforming Amendments.--
            (1) Section 4293 of such Code is amended by striking 
        ``chapter 32 (other than the taxes imposed by sections 4064 and 
        4121) and subchapter B of chapter 33,'' and inserting ``and 
        chapter 32 (other than the taxes imposed by sections 4064 and 
        4121),''.
            (2)(A) Paragraph (1) of section 6302(e) of such Code is 
        amended by striking ``section 4251 or''.
            (B) Paragraph (2) of section 6302(e) of such Code is 
        amended--
                    (i) by striking ``imposed by-- and all that follows 
                through ``with respect to'' and inserting ``imposed by 
                section 4261 or 4271 with respect to'', and
                    (ii) by striking ``bills rendered or''.
            (C) The subsection heading for section 6302(e) is amended 
        by striking ``Communications Services and''.
            (3) Section 6415 of such Code is amended by striking 
        ``4251, 4261, or 4271'' each place it appears and inserting 
        ``4261 or 4271''.
            (4) The table of subchapters for chapter 33 of such Code is 
        amended by striking the item relating to subchapter B.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid pursuant to bills first rendered more than 90 
days after the date of the enactment of this Act.
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