A bill to amend the Internal Revenue Code of 1986 to impose on a telephone company an excise tax equal to 300 percent of the amount it charges customers who request that the company block access from their telephones to certain exchanges.

Summary

Amends the Internal Revenue Code to impose a 300 percent excise tax on amounts received by a communication services provider from any telephone subscriber in payment of any charge to prevent a phone connection to a "dial-it service" (service that permits multiple callers to listen to a message or to talk with other callers through a central connection). Prohibits the pass-through of the tax to ratepayers.

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Documents

1 official file

• Introduced in House

  summary · EN · 29 March 1988

  Open at official source

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