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United States · Bill · S

S. 442 (105th)

Internet Tax Freedom Act

referredUnited States· United States Congress· EN

Introduced

13 March 1997

Last action

27 October 1998 · Referred

Status

Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection, for a period to be subsequently determined by the Chairman.

Sponsors

Sen. Wyden, Ron [D-OR], Sen. Kerry, John F. [D-MA], Sen. Burns, Conrad R. [R-MT], Sen. McCain, John [R-AZ], Sen. Shelby, Richard C. [R-AL], Sen. Murray, Patty [D-WA], Sen. Ashcroft, John [R-MO], Sen. Faircloth, Lauch [R-NC], Sen. Leahy, Patrick J. [D-VT], Sen. Boxer, Barbara [D-CA], Sen. Warner, John [R-VA]

Subjects

Taxation

Source updated

21 July 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Internet Tax Freedom Act - Prohibits a State or political subdivision thereof 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, and 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. 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

    Sponsor introductory remarks on measure. (CR S2282-2283)

    Source: IntroReferral

  2. 13 March 1997

    Introduced

    Read twice and referred to the Committee on Commerce.

    Source: IntroReferral

  3. 13 March 1997

    Introduced

    Introduced in Senate

    Source: IntroReferral

  4. 22 May 1997

    Committee

    Subcommittee on Communications. Hearings held. Hearings printed: S.Hrg. 105-435.

    Source: Committee

  5. 26 June 1997

    Committee

    Committee on Commerce. Committee consideration and Mark Up Session held.

    Source: Committee

  6. 4 November 1997

    Reported

    Committee on Commerce. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

  7. 5 May 1998

    Calendars

    Placed on Senate Legislative Calendar under General Orders. 357.

    Source: Calendars

  8. 5 May 1998

    Reported

    Committee on Commerce. Reported to Senate by Senator McCain with an amendment in the nature of a substitute. With written report No. 105-184. Minority views filed.

    Source: Committee

  9. 5 May 1998

    Reported

    Committee on Commerce. Reported to Senate by Senator McCain with an amendment in the nature of a substitute. With written report No. 105-184. Minority views filed.

    Source: Committee

  10. 11 May 1998

    Introduced

    Sponsor introductory remarks on measure. (CR S4625-4626)

    Source: IntroReferral

  11. 21 July 1998

    Introduced

    Referred to the Committee on Finance by unanimous consent for a period not to extend beyond July 30, 1998.

    Source: IntroReferral

  12. 28 July 1998

    Reported

    Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

  13. 30 July 1998

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 509.

    Source: Calendars

  14. 30 July 1998

    Reported

    Committee on Finance. Reported to Senate by Senator Roth with an amendment in the nature of a substitute. With written report No. 105-276. Minority views filed.

    Source: Committee

  15. 30 July 1998

    Reported

    Committee on Finance. Reported to Senate by Senator Roth with an amendment in the nature of a substitute. With written report No. 105-276. Minority views filed.

    Source: Committee

  16. 5 August 1998

    Floor

    Star Print ordered on Senate Report 105-276.

    Source: Floor

  17. 25 September 1998

    Floor

    Motion to proceed to consideration of measure made in Senate. (consideration: CR S10969)

    Source: Floor

  18. 29 September 1998

    Vote

    Cloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 89-6. Record Vote No: 292. (consideration: CR S11085)

    Source: Floor

  19. 30 September 1998

    Floor

    Motion to proceed considered in Senate. (consideration: CR S11154, S11177-11178)

    Source: Floor

  20. 1 October 1998

    Passed

    Motion to proceed to consideration of measure agreed to in Senate. (consideration: CR S11239)

    Source: Floor

  21. 2 October 1998

    Floor

    Considered by Senate. (consideration: CR S11305-11321, S11324-11325)

    Source: Floor

  22. 6 October 1998

    Floor

    Considered by Senate. (consideration: CR S11572-11577)

    Source: Floor

  23. 7 October 1998

    Floor

    Considered by Senate. (consideration: CR S11651-11670, S11675-11679, S11682-11691)

    Source: Floor

  24. 8 October 1998

    Floor

    Held at the desk.

    Source: Floor

  25. 8 October 1998

    Floor

    Considered by Senate. (consideration: CR S11847-11865)

    Source: Floor

  26. 8 October 1998

    Floor

    Received in the House.

    Source: Floor

  27. 8 October 1998

    Vote

    Passed/agreed to in Senate: Passed Senate with amendments by Yea-Nay Vote. 96-2. Record Vote No: 308.

    Source: Floor

  28. 21 October 1998

    Referred

    Referred to the Subcommittee on Commercial and Administrative Law.

    Source: Committee

  29. 21 October 1998

    Introduced

    Referred to the Committee on the Judiciary, and in addition to the Committees on Education and the Workforce, Commerce, Government Reform and Oversight, 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

  30. 21 October 1998

    Introduced

    Referred to House Judiciary

    Source: IntroReferral

  31. 21 October 1998

    Committee

    See H.R.1054.

    Source: Committee

  32. 27 October 1998

    Referred

    Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection, for a period to be subsequently determined by the Chairman.

    Source: Committee

Votes

8 October 1998 · Bill Passed · On Passage of the Bill S. 442 · Bill Passed · Official source

Yes 96 · No 2 · Abstain — · Absent/not voting 2

Showing the first 4 recorded positions. Vote totals above are complete.

29 September 1998 · Cloture on the Motion to Proceed Agreed to · On Cloture on the Motion to Proceed S. 442 · Cloture on the Motion to Proceed Agreed to · Official source

Yes 89 · No 6 · Abstain — · Absent/not voting 5

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Documents

16 official files

Referred in House (text)

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  • Referred in House (text)

    Referred in House · EN · 21 October 1998

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  • Referred in House (PDF)

    Referred in House · EN · 21 October 1998

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  • Engrossed in Senate (text)

    Engrossed in Senate · EN · 8 October 1998

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  • Engrossed in Senate (PDF)

    Engrossed in Senate · EN · 8 October 1998

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  • Passed Senate amended

    summary · EN · 8 October 1998

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  • Reported to Senate (text)

    Reported to Senate · EN · 30 July 1998

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  • Reported to Senate (PDF)

    Reported to Senate · EN · 30 July 1998

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  • Reported to Senate amended, 2nd committee reporting

    summary · EN · 30 July 1998

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  • Referral Instructions Senate (text)

    Referral Instructions Senate · EN · 21 July 1998

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  • Referral Instructions Senate (PDF)

    Referral Instructions Senate · EN · 21 July 1998

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  • Reported to Senate (text)

    Reported to Senate · EN · 5 May 1998

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  • Reported to Senate (PDF)

    Reported to Senate · EN · 5 May 1998

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  • Reported to Senate amended, 1st committee reporting

    summary · EN · 5 May 1998

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 13 March 1997

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 13 March 1997

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  • Introduced in Senate

    summary · EN · 13 March 1997

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Sponsors

Related records

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