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Internet Tax Freedom Act

Introduced: March 13, 1997 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
 Everywhere this bill has been 46 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 27, 1998
Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection, for a period to be subsequently determined by the Chairman.
Oct 21, 1998
Referred to House Ways and Means
Oct 21, 1998
Referred to House Government Reform
Oct 21, 1998
Referred to House Commerce
Oct 21, 1998
Referred to House Education and the Workforce
Oct 21, 1998
Referred to the Committee on the Judiciary, and in addition to the Committees on Education and the Workforce, Commerce, Government Reform and Oversight, and Ways and Means, 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.
Oct 21, 1998
Referred to House Judiciary
Oct 21, 1998
See H.R.4105.
Oct 21, 1998
See H.R.3849.
Oct 21, 1998
See H.R.3529.
Oct 21, 1998
See H.R.1054.
Oct 21, 1998
Referred to the Subcommittee on Commercial and Administrative Law.
Oct 8, 1998
Held at the desk.
Oct 8, 1998
Message on Senate action sent to the House.
Oct 8, 1998
Received in the House.
Oct 8, 1998
Passed Senate with amendments by Yea-Nay Vote. 96-2. Record Vote No: 308.
Oct 8, 1998
Passed/agreed to in Senate: Passed Senate with amendments by Yea-Nay Vote. 96-2. Record Vote No: 308.
Oct 8, 1998
Previously agreed to Amendment SP 3718 was further modified by Unanimous Consent.
Oct 8, 1998
Considered by Senate. (consideration: CR S11847-11865)
Oct 7, 1998
The amendment (SP 3678), previously agreed to, was modified by Unanimous Consent.
Oct 7, 1998
Cloture invoked in Senate by Yea-Nay Vote. 94-4. Record Vote No: 302. (consideration: CR S11649)
Oct 7, 1998
Considered by Senate. (consideration: CR S11651-11670, S11675-11679, S11682-11691)
Oct 6, 1998
Considered by Senate. (consideration: CR S11572-11577)
Oct 2, 1998
Cloture motion presented in Senate. (consideration: CR S11307)
Oct 2, 1998
Considered by Senate. (consideration: CR S11305-11321, S11324-11325)
Oct 1, 1998
Measure laid before Senate by unanimous consent. (consideration: CR S11269-11272)
Oct 1, 1998
Motion to proceed to consideration of measure agreed to in Senate. (consideration: CR S11239)
Sep 30, 1998
Motion to proceed considered in Senate. (consideration: CR S11154, S11177-11178)
Sep 29, 1998
Motion to proceed considered in Senate. (consideration: CR S11085-11087, S11103)
Sep 29, 1998
Cloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 89-6. Record Vote No: 292. (consideration: CR S11085)
Sep 25, 1998
Cloture motion on the motion to proceed presented in Senate. (consideration: CR S10969-10970)
Sep 25, 1998
Motion to proceed to consideration of measure made in Senate. (consideration: CR S10969)
Aug 5, 1998
Star Print ordered on Senate Report 105-276.
Jul 30, 1998
Placed on Senate Legislative Calendar under General Orders. Calendar No. 509.
Jul 30, 1998
Committee on Finance. Reported to Senate by Senator Roth with an amendment in the nature of a substitute. With written report No. 105-276. Minority views filed.
Jul 28, 1998
Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.
Jul 21, 1998
Referred to the Committee on Finance by unanimous consent for a period not to extend beyond July 30, 1998.
May 11, 1998
Sponsor introductory remarks on measure. (CR S4625-4626)
May 5, 1998
Placed on Senate Legislative Calendar under General Orders. 357.
May 5, 1998
Committee on Commerce. Reported to Senate by Senator McCain with an amendment in the nature of a substitute. With written report No. 105-184. Minority views filed.
Nov 4, 1997
Committee on Commerce. Ordered to be reported with an amendment in the nature of a substitute favorably.
Jun 26, 1997
Committee on Commerce. Committee consideration and Mark Up Session held.
May 22, 1997
Subcommittee on Communications. Hearings held. Hearings printed: S.Hrg. 105-435.
Mar 13, 1997
Read twice and referred to the Committee on Commerce.
Mar 13, 1997
Sponsor introductory remarks on measure. (CR S2282-2283)
Mar 13, 1997
Introduced in Senate
 Plain-English summary Congressional Research Service

TABLE OF CONTENTS:

Title I: Moratorium on Certain Taxes

Title II: Other Provisions

Internet Tax Freedom Act - Title I: Moratorium on Certain Taxes - Prohibits a State or political subdivision thereof from imposing the following taxes on Internet transactions occurring during the period beginning on July 29, 1998, and ending two years after the date of enactment of this Act: (1) taxes on Internet access; (2) bit taxes; or (3) multiple or discriminatory taxes on electronic commerce. Provides an exception from such moratorium for Internet access offered as part of a package of other services, unless the service provider separately states the portion of the user's bill that applies to Internet access.

(Sec. 102) Establishes the Advisory Commission on Electronic Commerce to study and report to the Congress on Federal, State, local, and international taxation and tariff treatment of transactions using the Internet and Internet access and other comparable interstate or international sales activities.

Title II: Other Provisions - Expresses the sense of the Congress that no new Federal taxes similar to the taxes described above should be enacted with respect to the Internet and Internet access during the moratorium period.

(Sec. 202) Amends the Trade Act of 1974 to direct the U.S. Trade Representative to identify and analyze foreign acts, policies, or practices which constitute significant barriers to U.S. electronic commerce, as well as to estimate the value of additional U.S. electronic commerce that would have been exported into, or invested in, such country except for such acts, policies, or practices.

(Sec. 203) Expresses the sense of the Congress that the President should seek bilateral, regional, and multilateral agreements to remove barriers to global electronic commerce through specified international organizations and other appropriate venues. Includes as negotiating objectives under such agreements: (1) to assure that electronic commerce is free from tariff and nontariff barriers, burdensome and discriminatory regulation, and discriminatory taxation; and (2) to accelerate the growth of electronic commerce by expanding market access opportunities for the development of telecommunications infrastructure, the procurement of telecommunications equipment, the provision of Internet access and telecommunications services, and the exchange of goods, services, and digitalized information.

What's happening now October 27, 1998

Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection, for a period to be subsequently determined by the Chairman.

 Committees of jurisdiction 10