[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7276 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7276

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
              telephone and other communications services.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 7, 2024

Mr. Connolly (for himself and Mr. Thompson of Pennsylvania) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
              telephone and other communications services.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Telephone Excise Tax Repeal Act of 
2024''.

SEC. 2. REPEAL OF EXCISE TAX ON TELEPHONE AND OTHER COMMUNICATIONS 
              SERVICES.

    (a) In General.--Chapter 33 of the Internal Revenue Code of 1986 
(relating to facilities and services) is amended by striking subchapter 
B.
    (b) Conforming Amendments.--
            (1) Section 4293 of the Internal Revenue Code of 1986 is 
        amended by striking ``chapter 32 (other than the taxes imposed 
        by sections 4064 and 4121) and subchapter B of chapter 33,'' 
        and inserting ``and chapter 32 (other than the taxes imposed by 
        sections 4064 and 4121),''.
            (2) Paragraph (1) of section 6302(e) of such Code is 
        amended by striking ``section 4251 or''.
            (3) Paragraph (2) of section 6302(e) of such Code is 
        amended--
                    (A) by striking ``imposed by section 4251, 4261, or 
                4271 with respect to'' and inserting ``imposed by 
                section 4261 or 4271 with respect to'', and
                    (B) by striking ``bills rendered or''.
            (4) The subsection heading for section 6302(e) of such Code 
        is amended by striking ``Communications Services and''.
            (5) Section 6415 of such Code is amended by striking 
        ``4251, 4261, or 4271'' each place it appears and inserting 
        ``4261 or 4271''.
            (6) Paragraph (2) of section 7871(a) of such Code is 
        amended by inserting ``or'' at the end of subparagraph (B), by 
        striking subparagraph (C), and by redesignating subparagraph 
        (D) as subparagraph (C).
            (7) The table of subchapters for chapter 33 of such Code is 
        amended by striking the item relating to subchapter B.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid pursuant to bills first rendered more than 90 
days after the date of the enactment of this Act.
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