Bill summaries are authored by CRS.

Shown Here:
Reported to Senate amended (07/05/2000)

Amends the Internal Revenue Code to repeal Subchapter B (Communications) of Chapter 33 (Facilities and Services) of Subtitle D (Miscellaneous Excise Taxes). (Repeals the three percent Federal excise tax on communications services.)

Directs the Comptroller General of the United States to conduct a study and issue a report concerning: (1) the extent to which the benefits of the repeal of the excise tax are passed through to individual and business consumers; and (2) any actions taken by communication service providers or others that diminish such benefits.