Section 1 Short title
This Act may be cited as the “Telephone Excise Tax Elimination Act of 2015”.
Telephone Excise Tax Elimination Act of 2015
A BILL
To amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services.
Sec. 2 Repeal of excise tax on telephone and other Communications Services
In general— Chapter 33 of the Internal Revenue Code of 1986 is amended by striking subchapter B.
Conforming amendments—
Section 4293 of the Internal Revenue Code of 1986 is amended by striking “chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33,” and inserting “and chapter 32 (other than the taxes imposed by sections 4064 and 4121),”.
Subsection (e) of section 6302 of such Code is amended—
in the subsection heading, by striking “Communications Services and”,
in paragraph (1), by striking “section 4251 or”, and
in paragraph (2)—
by striking “4251, 4261,” and inserting “4261”, and
by striking “bills rendered or”.
Section 6415 of such Code is amended by striking “4251, 4261, or 4271” each place it appears and inserting “4261 or 4271”.
Paragraph (2) of section 7871(a) of such Code is amended—
in subparagraph (B), by inserting “or” at the end,
by striking subparagraph (C), and
by redesignating subparagraph (D) as subparagraph (C).
The table of subchapters for chapter 33 of such Code is amended by striking the item relating to subchapter B.
Effective date— The amendments made by this section shall apply to amounts paid pursuant to bills first rendered more than 90 days after the date of the enactment of this Act.