Internet Tax Freedom Act of 1998 (H.R. 3529 (105th)) — United States

Summary

Internet Tax Freedom Act - Prohibits, for three years after enactment of this Act, any State or political subdivision from imposing, assessing, collecting, or attempting to collect specified taxes on Internet access and services, with an exception for taxes imposed by State statute enacted prior to March 1, 1998. Directs the Secretaries of the Treasury, State, and Commerce to examine the international taxation of domestic and international communications and transactions using the Internet as well as the taxation of goods and services imported and exported using the Internet. Directs the President to transmit to the appropriate congressional committees policy recommendations on such taxation. Establishes the Commission on Electronic Commerce to examine a uniform system of definitions of remote commerce subject to sales and use tax within each State and a simplified system for such taxes, as well as related issues. Directs the Commission, following such examination, to transmit to the President proposed legislation. Directs the President to then report to the Congress either approving or disapproving such legislation. Requires the Commission to submit the proposed legislation to the Congress. Provides for the expedited congressional consideration of such legislative recommendations. Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements through various international organizations to establish that commercial transactions using the Internet be free from tariff and taxation.

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Timeline

23 March 1998
Introduced
Introduced in House
Source: IntroReferral
23 March 1998
Introduced
Referred to House Judiciary
Source: IntroReferral
23 March 1998
Introduced
Referred to the Committee on the Judiciary, and in addition to the Committees on Rules, and Ways and Means, 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
23 March 1998
Committee
Subcommittee on Commercial and Administrative Law Discharged.
Source: Committee
23 March 1998
Referred
Referred to the Subcommittee on Commercial and Administrative Law.
Source: Committee
23 March 1998
Introduced
Introduced in House
Source: IntroReferral
25 March 1998
Referred
Referred to the Subcommittee on Trade.
Source: Committee
17 June 1998
Reported
Ordered to be Reported (Amended) by Voice Vote.
Source: Committee
17 June 1998
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
23 June 1998
Committee
For Further Action See H.R.4105.
Source: Committee
10 October 1998
Calendars
Placed on the Union Calendar, Calendar No. 452.
Source: Calendars
10 October 1998
Discharge
Committee on Rules discharged.
Source: Discharge
10 October 1998
Committee
Committee on Rules discharged.
Source: Committee
10 October 1998
Introduced
House Committee on Rules Granted an extension for further consideration ending not later than Oct. 10, 1998.
Source: IntroReferral
10 October 1998
Reported
Reported (Amended) by the Committee on Judiciary. H. Rept. 105-808, Part I.
Source: Committee
10 October 1998
Reported
Reported (Amended) by the Committee on Judiciary. H. Rept. 105-808, Part I.
Source: Committee

Votes

No vote records are attached yet.

Versions

Reported in House · 10 October 1998 · Download file
Introduced in House · 23 March 1998 · Download file

Documents

6 official files

Reported in House (text)

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Reported in House (text)
Reported in House · EN · 10 October 1998
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Reported in House (PDF)
Reported in House · EN · 10 October 1998
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Reported to House amended, Part I
summary · EN · 10 October 1998
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Introduced in House (text)
Introduced in House · EN · 23 March 1998
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Introduced in House (PDF)
Introduced in House · EN · 23 March 1998
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Introduced in House
summary · EN · 23 March 1998
Open at official source
Leesvertaling
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Related records

related to ← Internet Tax Freedom Act
related to ← Internet Tax Freedom Act

Sources

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Official source: https://www.congress.gov/bill/105th-congress/house-bill/3529
Open data entity: https://api.congress.gov/v3/bill/105/hr/3529
us · 105-hr-3529 · source updated 7 April 2025

Internet Tax Freedom Act of 1998