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Permanent Internet Tax Freedom Act

H.R. 3086 · 113th Congress · Jul 16, 2014 · Lineage

AN ACT

To permanently extend the Internet Tax Freedom Act.

Section 1 Short title

This Act may be cited as the “Permanent Internet Tax Freedom Act”.

Sec. 2 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.