Summary: H.R.49 — 108th Congress (2003-2004)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Passed House amended (09/17/2003)

(This measure has not been amended since it was reported to the House on July 24, 2003. The summary of that version is repeated here.)

Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to prohibit a State or political jurisdiction from imposing: (1) Internet access taxes; or (2) multiple or discriminatory taxes on electronic commerce. Eliminates: (1) the definition of a tax that is "generally imposed and actually enforced"; and (2) from the definitions of "tax on Internet access" and "discriminatory tax" the exception for a tax generally imposed and actually enforced prior to October 1, 1998. (Makes the existing tax moratorium permanent and applies such tax prohibition to all States, thus ending the existing authority of certain States to tax Internet access.)