Telephone Excise Tax Repeal Act of 2005

Telephone Excise Tax Repeal Act of 2005 - Amends the Internal Revenue Code to repeal the excise tax on communication services (i.e., local telephone service, toll telephone service, and teletypewriter exchange service).

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1898 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1898

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 27, 2005

   Mr. Gary G. Miller of California (for himself, Mr. Fossella, Mr. 
   Shimkus, Mr. Paul, Mr. Wilson of South Carolina, Mr. Boehner, Mr. 
Gilchrest, Mr. Chabot, Mr. Duncan, Mrs. Bono, Mr. Sam Johnson of Texas, 
Mr. Goode, Mr. Burton of Indiana, Mr. Meeks of New York, Mr. Miller of 
  Florida, Mr. Sensenbrenner, Mr. Manzullo, Mr. Camp, Mr. Cannon, Mr. 
  Deal of Georgia, Mr. Mack, Mr. Green of Wisconsin, Mr. Kuhl of New 
 York, Mr. Terry, Mrs. Musgrave, Mr. Culberson, Ms. Hart, Mr. Michaud, 
 Mr. Garrett of New Jersey, Mr. Costello, Mr. Hastings of Washington, 
   Mr. Rohrabacher, Mr. Souder, Mr. Ferguson, Mr. Cox, Mr. Rogers of 
Michigan, Mr. Goodlatte, Mr. Radanovich, Mr. Kennedy of Minnesota, and 
Mr. Aderholt) 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. SHORT TITLE.

    This Act may be cited as the ``Telephone Excise Tax Repeal Act of 
2005''.

SEC. 2. 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) of such Code 
        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) Paragraph (2) of section 7871(a) of such Code is 
        amended by inserting ``or'' at the end of subparagraph (B), by 
        striking subparagraph (C), and by redesignating subparagraph 
        (D) as subparagraph (C).
            (5) 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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