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HR 1077 110th Congress House

Internet Consumer Protection Act of 2007

Official title: To amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes relating to the Internet and to electronic commerce.

Introduced: February 15, 2007 See on congress.gov
Taxation CommerceElectronic commerceElectronic mail systemsExcise tax
More subjectsShow fewer subjects
Federal preemptionGovernment Operations and PoliticsIntergovernmental tax relationsInternetLocal lawsLocal taxationSales taxScience, Technology, CommunicationsState lawsState taxationTax administrationTax exemption
This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 19, 2007
Referred to the Subcommittee on Commercial and Administrative Law.
Feb 15, 2007
Referred to the House Committee on the Judiciary.
Feb 15, 2007
Introduced in House
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 Latest action March 19, 2007

Referred to the Subcommittee on Commercial and Administrative Law.

 Plain-English summary Congressional Research Service

Internet Consumer Protection Act of 2007 - 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.

Repeals provisions permitting states with Internet tax laws enacted prior to the ban on Internet taxes to continue enforcing such laws.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1077: Internet Consumer Protection Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-1077/
MLA
"H.R. 1077: Internet Consumer Protection Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-1077/.
Bluebook (legal)
H.R. 1077, 110th Cong. (2026), https://openamerica.io/bill/110-HR-1077/.
Markdown link
[H.R. 1077: Internet Consumer Protection Act of 2007](https://openamerica.io/bill/110-HR-1077/)
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