United States · Bill · HR
H.R. 3201 (101st)
Special Taxation on Pornographic Services and Marketing Using Telephones (STOP SMUT) Act
Introduced
4 August 1989
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Special Taxation on Pornographic Services and Marketing Using Telephones (STOP SMUT) Act - Amends the Internal Revenue Code to impose an excise tax on a telephone company equal to 300 percent of the amount it charges its customers to block access to a dial-it service. Prohibits such tax from being passed on to the customer.
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 4 August 1989
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/house-bill/3201
- Open data entity: https://api.congress.gov/v3/bill/101/hr/3201