Section 1 Short title
This Act may be cited as the “Permanent Internet Tax Freedom Act”.
Permanent Internet Tax Freedom Act
A BILL
To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent.
Sec. 2 Permanent moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce
In General— Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by striking “taxes during the period beginning November 1, 2003, and ending November 1, 2014:” and inserting “taxes:”.
Effective Date— The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.