To provide for an extension of the Internet Tax Freedom Act.

In general— Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by striking “November 1, 2014” and inserting “December 31, 2014”.

Grandfathering of States that tax Internet access— Section 1104(a)(2)(A) of such Act is amended by striking “November 1, 2014” and inserting “December 31, 2014”.