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HR 4267 106th Congress House Science, Technology, Communications Commerce Congress Congressional reporting requirements Data banks Electronic commerce Excise tax Federal advisory bodies Federal preemption Government Operations and Politics Intergovernmental tax relations Internet Local laws Local taxation Sales tax State laws State taxation Tax administration Tax auditing Tax exemption

Internet Tax Reform and Reduction Act of 2000

Introduced: April 13, 2000 See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 29, 2000
Subcommittee Hearings Held.
May 17, 2000
Subcommittee Hearings Held.
Apr 27, 2000
Referred to the Subcommittee on Commercial and Administrative Law.
Apr 13, 2000
Referred to the House Committee on the Judiciary.
Apr 13, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Internet Tax Reform and Reduction Act of 2000 - Amends Federal law to: (1) place a permanent moratorium on State and local taxes on Internet access; and (2) extend moratoriums applicable to multiple or discriminatory taxes on electronic taxes, and taxes on sales of digitized goods and products.

Sets forth specified Internet-and telecommunication-related factors that shall not be sufficient to create a jurisdictional tax nexus respecting a seller and purchaser who are not present in the same State.

Expresses the sense of the Congress respecting: (1) development of a Uniform Sales and Use Tax Act; and (2) elimination of the excessive telecommunications tax burden.

Establishes an Advisory Commission on Uniform Sales and Use Tax.

What's happening now June 29, 2000

Subcommittee Hearings Held.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Nadler, Jerrold
New York · Apr 13, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4267: Internet Tax Reform and Reduction Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4267/
MLA
"H.R. 4267: Internet Tax Reform and Reduction Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4267/.
Bluebook (legal)
H.R. 4267, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4267/.
Markdown link
[H.R. 4267: Internet Tax Reform and Reduction Act of 2000](https://openamerica.io/bill/106-HR-4267/)
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