Internet Tax Freedom Forever Act

Internet Tax Freedom Forever 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]
[S. 1431 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1431

          To permanently extend the Internet Tax Freedom Act.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             August 1, 2013

   Mr. Wyden (for himself, Mr. Thune, Mrs. Shaheen, Ms. Ayotte, Mr. 
Begich, Mr. Blunt, Mrs. Hagan, Mr. Heller, Mr. Udall of New Mexico, Mr. 
     Udall of Colorado, Mr. Donnelly, Mr. Pryor, Mr. Barrasso, Mr. 
   Chambliss, Mr. Johnson of Wisconsin, Mr. Scott, and Mr. Cochran) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 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 ``Internet Tax Freedom Forever Act''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) The Internet has continued to drive economic growth, 
        productivity and innovation since the Internet Tax Freedom Act 
        was first enacted in 1998.
            (2) The Internet promotes a nationwide economic environment 
        that facilitates innovation, promotes efficiency, and empowers 
        people to broadly share their ideas.
            (3) According to the National Broadband Plan, cost remains 
        the biggest barrier to consumer broadband adoption. Keeping 
        Internet access affordable promotes consumer access to this 
        critical gateway to jobs, education, healthcare, and 
        entrepreneurial opportunities, regardless of race, income, or 
        neighborhood.
            (4) Small business owners rely heavily on affordable 
        Internet access, providing them with access to new markets, 
        additional consumers, and an opportunity to compete in the 
        global economy.
            (5) Economists have recognized that excessive taxation of 
        innovative communications technologies reduces economic welfare 
        more than taxes on other sectors of the economy.
            (6) The provision of affordable access to the Internet is 
        fundamental to the American economy and access to it must be 
        protected from multiple and discriminatory taxes at the State 
        and local level.
            (7) As a massive global network that spans political 
        boundaries, the Internet is inherently a matter of interstate 
        and foreign commerce within the jurisdiction of the United 
        States Congress under article I, section 8, clause 3 of the 
        Constitution of the United States.

SEC. 3. 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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