Permanent Internet Tax Freedom Act

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Permanent Internet Tax Freedom Act - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3086 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3086

          To permanently extend the Internet Tax Freedom Act.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 12, 2013

 Mr. Goodlatte (for himself, Ms. Eshoo, Mr. Bachus, Mr. Cohen, and Mr. 
   Chabot) introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
          To permanently extend the Internet Tax Freedom Act.

    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 ``Permanent Internet Tax Freedom 
Act''.

SEC. 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 November 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxes imposed after the date of the enactment of this Act.
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