HR 1054 105th Congress House

Internet Tax Freedom Act

Official title: To amend the Communications Act of 1934 to establish a national policy against State and local interference with interstate commerce on the Internet or interac… Show full official titleShow less

Official title: To amend the Communications Act of 1934 to establish a national policy against State and local interference with interstate commerce on the Internet or interactive computer services, and to exercise congressional jurisdiction over interstate commerce by establishing a moratorium on the imposition of exactions that would interfere with the free flow of commerce via the Internet, and for other purposes.

Introduced: November 8, 1997 See on congress.gov

Science, Technology, Communications Administrative procedureArts, Culture, ReligionCommerceComputer networks

More subjectsShow fewer subjects

Computer-assisted instructionCongressCongressional reporting requirementsEconomics and Public FinanceEducationElementary and secondary educationFederal Communications CommissionFederal preemptionFeesForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentIndependent regulatory commissionsInteractive mediaIntergovernmental tax relationsInternational AffairsInternational agenciesInternetInterstate commerceLawLibrariesLocal taxationNontariff trade barriersPrice regulationRural healthSales taxState lawsState taxationTariffTax exemptionTaxationTelecommunication ratesTelemedicineTrade agreementsTrade negotiationsWomen

Everywhere this bill has been 12 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jul 14, 1998

Sponsor introductory remarks on measure. (CR E1288)

Jun 3, 1998

For Further Action See H.R.4105.

Oct 9, 1997

Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.

Oct 9, 1997

Subcommittee Consideration and Mark-up Session Held.

Jul 17, 1997

Subcommittee Hearings Held.

Jul 11, 1997

Subcommittee Hearings Held.

Apr 10, 1997

Referred to the Subcommittee on Commercial and Administrative Law.

Mar 21, 1997

Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection.

Mar 13, 1997

Referred to House Judiciary

Mar 13, 1997

Referred to the Committee on Commerce, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Mar 13, 1997

Referred to House Commerce

Mar 13, 1997

Introduced in House

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Latest action July 14, 1998

Sponsor introductory remarks on measure. (CR E1288)

Plain-English summary Congressional Research Service

Internet Tax Freedom Act - Prohibits a State or local government from imposing, assessing, or attempting to collect any tax or fee on the Internet or interactive computer services (ICs) or on their use. Preserves State and local taxing authority with respect to income, license, and sales taxes.

Directs the Secretaries of the Treasury, Commerce, or State to: (1) undertake an examination of U.S. and international taxation of the Internet and ICs, as well as commerce conducted thereon; and (2) jointly submit to the President appropriate policy recommendations concerning such taxation. Directs the President to transmit to the appropriate congressional committees policy recommendations on the taxation of sales and other transactions effected on the Internet or through ICs. Requires all such recommendations to be consistent with policy statements of the Telecommunications Act of 1996.

Amends the Communications Act of 1934 to state that the Federal Communications Commission or any equivalent State commission shall have no regulatory authority or jurisdiction with respect to charges paid by subscribers for ICs or information services transmitted through the Internet, except for the requirement that such services be provided at affordable rates to rural health care providers, schools, and libraries.

Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements through various international forums to establish that activity on the Internet and ICs be free from tariff and taxation.

Related & companion bills 2

Bill text 1 version

Introduced in House Formatted Text PDF

Source documents hosted by congress.gov.

Committees of jurisdiction 4

Commercial and Administrative Law Subcommittee
House of Representatives · subcommittee of Judiciary Committee
Energy and Commerce Committee
House of Representatives
Judiciary Committee
House of Representatives
Telecommunications, Trade, and Consumer Protection Subcommittee
House of Representatives · subcommittee of Energy and Commerce Committee

Cosponsors 16

McGovern, James P.

Massachusetts · Nov 8, 1997

Neal, Richard E.

Massachusetts · Nov 8, 1997

DOOLEY, CAL

· Oct 21, 1997

Pelosi, Nancy

California · Oct 21, 1997

Washington · Sep 24, 1997

Clyburn, James E.

South Carolina · Sep 3, 1997

California · May 14, 1997

Sherman, Brad

California · May 14, 1997

Graham, Lindsey

South Carolina · May 8, 1997

Wicker, Roger F.

Mississippi · May 6, 1997

Lofgren, Zoe

California · Apr 15, 1997

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 1054: Internet Tax Freedom Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1054/

MLA

"H.R. 1054: Internet Tax Freedom Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1054/.

Bluebook (legal)

H.R. 1054, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1054/.

Markdown link

[H.R. 1054: Internet Tax Freedom Act](https://openamerica.io/bill/105-HR-1054/)