A bill to extend the moratorium on the imposition of taxes on the Internet for an additional 5 years.

Amends the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 to extend the moratorium on the imposition of taxes on the Internet for an additional five years.

[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 246 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                 S. 246

To extend the moratorium on the imposition of taxes on the Internet for 
                         an additional 5 years.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 6, 2001

  Mr. Smith of New Hampshire introduced the following bill; which was 
  read twice and referred to the Committee on Commerce, Science, and 
                             Transportation

_______________________________________________________________________

                                 A BILL


 
To extend the moratorium on the imposition of taxes on the Internet for 
                         an additional 5 years.

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

SECTION 1. EXTENSION OF MORATORIUM ON IMPOSITION OF TAXES ON THE 
              INTERNET.

    Section 1101(a) of the Omnibus Consolidated and Emergency 
Supplemental Appropriations Act, 1999 is amended by striking ``3 
years'' and inserting ``8 years''.
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