Internet Tax Freedom Act

Summary

Internet Tax Freedom Act - Prohibits a State or local government from imposing, assessing, or attempting to collect any tax or fee on the Internet or interactive computer services (ICs) or on their use. Preserves State and local taxing authority with respect to income, license, and sales taxes. Directs the Secretaries of the Treasury, Commerce, or State to: (1) undertake an examination of U.S. and international taxation of the Internet and ICs, as well as commerce conducted thereon; and (2) jointly submit to the President appropriate policy recommendations concerning such taxation. Directs the President to transmit to the appropriate congressional committees policy recommendations on the taxation of sales and other transactions effected on the Internet or through ICs. Requires all such recommendations to be consistent with policy statements of the Telecommunications Act of 1996. Amends the Communications Act of 1934 to state that the Federal Communications Commission or any equivalent State commission shall have no regulatory authority or jurisdiction with respect to charges paid by subscribers for ICs or information services transmitted through the Internet, except for the requirement that such services be provided at affordable rates to rural health care providers, schools, and libraries. Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements through various international forums to establish that activity on the Internet and ICs be free from tariff and taxation.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 13 March 1997

   Introduced

   Introduced in House

   Source: IntroReferral

2. 13 March 1997

   Introduced

   Referred to House Commerce

   Source: IntroReferral

3. 13 March 1997

   Introduced

   Referred to the Committee on Commerce, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

   Source: IntroReferral

4. 13 March 1997

   Introduced

   Introduced in House

   Source: IntroReferral

5. 21 March 1997

   Referred

   Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection.

   Source: Committee

6. 10 April 1997

   Referred

   Referred to the Subcommittee on Commercial and Administrative Law.

   Source: Committee

7. 11 July 1997

   Committee

   Subcommittee Hearings Held.

   Source: Committee

8. 17 July 1997

   Committee

   Subcommittee Hearings Held.

   Source: Committee

9. 9 October 1997

   Committee

   Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.

   Source: Committee

10. 9 October 1997

    Committee

    Subcommittee Consideration and Mark-up Session Held.

    Source: Committee

11. 3 June 1998

    Committee

    For Further Action See H.R.4105.

    Source: Committee

12. 14 July 1998

    Introduced

    Sponsor introductory remarks on measure. (CR E1288)

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 13 March 1997 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 March 1997

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 13 March 1997

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 13 March 1997

  Open at official source

Sponsors

• Rep. Cox, Christopher [R-CA-40] · R · Sponsor
• Rep. White, Rick [R-WA-1] · R · Sponsor
• Rep. Christensen, Jon [R-NE-2] · R · Cosponsor
• Rep. Campbell, Tom [R-CA-12] · R · Cosponsor
• Rep. Matsui, Robert T. [D-CA-3] · D · Cosponsor
• Rep. Oxley, Michael G. [R-OH-4] · R · Cosponsor
• ROBERT GOODLATTE · R · Cosponsor
• Rep. Capps, Walter [D-CA-22] · D · Cosponsor
• Rep. Hulshof, Kenny C. [R-MO-9] · R · Cosponsor
• Rep. Boucher, Rick [D-VA-9] · D · Cosponsor
• Zoe Lofgren · D · Cosponsor
• Rep. Miller, George [D-CA-7] · D · Cosponsor
• Rep. Dreier, David [R-CA-33] · R · Cosponsor
• Rep. Cunningham, Randy (Duke) [R-CA-50] · R · Cosponsor
• Rep. English, Phil [R-PA-3] · R · Cosponsor
• Rep. Herger, Wally [R-CA-2] · R · Cosponsor
• ED ROYCE · R · Cosponsor
• Rep. Rivers, Lynn N. [D-MI-13] · D · Cosponsor
• Rep. Riggs, Frank [R-CA-1] · R · Cosponsor
• Rep. Pombo, Richard W. [R-CA-11] · R · Cosponsor
• Rep. Bunning, Jim [R-KY-4] · R · Cosponsor
• Roger Wicker · R · Cosponsor
• Rep. Cook, Merrill [R-UT-2] · R · Cosponsor
• Rep. Bono, Sonny [R-CA-44] · R · Cosponsor
• Rep. Doolittle, John T. [R-CA-4] · R · Cosponsor
• DANA ROHRABACHER · R · Cosponsor
• Sen. Graham, Lindsey [R-SC] · R · Cosponsor
• Rep. Rogan, James E. [R-CA-27] · R · Cosponsor
• Anna Eshoo · D · Cosponsor
• Rep. Stearns, Cliff [R-FL-6] · R · Cosponsor
• Ken Calvert · R · Cosponsor
• Rep. Stark, Fortney Pete [D-CA-9] · D · Cosponsor
• Brad Sherman · D · Cosponsor
• Rep. Gallegly, Elton [R-CA-21] · R · Cosponsor
• Rep. Furse, Elizabeth [D-OR-1] · D · Cosponsor
• Rep. Tauzin, W. J. (Billy) [D-LA-3] · R · Cosponsor
• Rep. Bilbray, Brian P. [R-CA-50] · R · Cosponsor
• Rep. Filner, Bob [D-CA-51] · D · Cosponsor
• Rep. Dunn, Jennifer [R-WA-8] · R · Cosponsor
• Rep. Cannon, Chris [R-UT-3] · R · Cosponsor
• Rep. Gillmor, Paul E. [R-OH-5] · R · Cosponsor
• Rep. Packard, Ron [R-CA-43] · R · Cosponsor
• Rep. Torres, Esteban Edward [D-CA-34] · D · Cosponsor
• SANDER LEVIN · D · Cosponsor
• Rep. Delahunt, Bill [D-MA-10] · D · Cosponsor
• JOHN SHIMKUS · R · Cosponsor
• Rep. Hooley, Darlene [D-OR-5] · D · Cosponsor
• DAVID PRICE · D · Cosponsor

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Related records

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