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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (7)

Popular Titles

Internet Access Tax bill (Identified by CRS)

Short Titles

Short Titles as Enacted

Internet Tax Nondiscrimination Act

Short Titles - House of Representatives

Short Titles as Passed House

Internet Tax Nondiscrimination Act

Short Titles - Senate

Short Titles as Passed Senate

Internet Tax Nondiscrimination Act

Short Titles as Reported to Senate

Internet Tax Nondiscrimination Act

Short Titles as Introduced

Internet Tax Non-discrimination Act of 2003

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to make permanent the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act.


Actions Overview (8)

Date Actions Overview
12/03/2004Became Public Law No: 108-435. (TXT | PDF)
12/03/2004Signed by President.
11/29/2004Presented to President.
11/19/2004Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H10025-10026)
04/29/2004Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 93 - 3. Record Vote Number: 77.(text: CR S4669-4670)
10/29/2003Senate Committee on Finance discharged. pursuant to the order of September 23, 2003.
09/29/2003Committee on Commerce, Science, and Transportation. Reported by Senator McCain with an amendment in the nature of a substitute. With written report No. 108-155.
01/13/2003Introduced in Senate

All Actions (70)

Date Chamber All Actions
12/03/2004Became Public Law No: 108-435. (TXT | PDF)
12/03/2004Signed by President.
11/29/2004SenatePresented to President.
11/19/2004-12:30pmHousePursuant to the provisions of S. Con. Res. 146, enrollment corrections on S. 150 have been made.
11/19/2004-12:29pmHouseMotion to reconsider laid on the table Agreed to without objection.
11/19/2004-12:29pmHouseOn motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H10025-10026)
11/19/2004-12:11pmHouseDEBATE - The House proceeded with forty minutes of debate on S. 150.
11/19/2004-12:11pmHouseConsidered under suspension of the rules. (consideration: CR H10025-10029)
11/19/2004-12:10pmHouseMr. Sensenbrenner moved to suspend the rules and pass the bill.
04/30/2004-2:57pmHouseHeld at the desk.
04/30/2004-10:04amHouseReceived in the House.
04/30/2004SenateMessage on Senate action sent to the House.
04/29/2004SenatePassed Senate with an amendment by Yea-Nay Vote. 93 - 3. Record Vote Number: 77. (text: CR S4669-4670)
04/29/2004SenateS.Amdt.3048 Amendment SA 3048 agreed to in Senate by Voice Vote.
04/29/2004SenateS.Amdt.3052 Motion to table amendment SA 3052 agreed to in Senate by Yea-Nay Vote. 59 - 37. Record Vote Number: 76. (consideration: CR S4666)
04/29/2004SenateS.Amdt.3052 Amendment SA 3052 proposed by Senator Feinstein to Amendment SA 3048. (consideration: CR S4662-4666; text as modified: CR S4662) To extend the grandfather clauses for the term of the moratorium extension.
04/29/2004SenateS.Amdt.3105 Amendment SA 3105 agreed to in Senate by Voice Vote.
04/29/2004SenateS.Amdt.3105 Amendment SA 3105 proposed by Senator McCain to Amendment SA 3048. (consideration: CR S4661-4662; text: CR S4661) To provide for an exception for voice and other services over the Internet.l
04/29/2004SenateS.Amdt.3104 Amendment SA 3104 agreed to in Senate by Voice Vote.
04/29/2004SenateS.Amdt.3104 Amendment SA 3104 proposed by Senator McCain for Senator Lautenberg to Amendment SA 3048. (consideration: CR S4658; text: CR S4658) To require the Comptroller General to study the impact of the Internet Tax Freedom Act on State and local governments and on broadband deployment.
04/29/2004SenateS.Amdt.3082 Amendment SA 3082 agreed to in Senate by Voice Vote.
04/29/2004SenateS.Amdt.3082 Amendment SA 3082 proposed by Senator Lott to Amendment SA 3048. (consideration: CR S4657-4658; text: CR S4657) To extend the 1998 grandfather clause from 3 years to 4 years.
04/29/2004SenateS.Amdt.3051 SA 3051 fell when S.A. 3050 was ruled non-germane.
04/29/2004SenateS.Amdt.3050 Amendment SA 3050 ruled non-germane by the chair.
04/29/2004SenateS.Amdt.3050 Point of order raised in Senate with respect to amendment SA 3050. (consideration: CR S4646)
04/29/2004SenateS.Amdt.3048 Cloture on Amendment S.A. 3048 invoked in Senate by Yea-Nay Vote. 64 - 34. Record Vote Number: 75. (consideration: CR S4646; text: CR S4646)
04/29/2004SenateS.Amdt.3051 Cloture on Amendment S.A. 3051 not invoked in Senate by Yea-Nay Vote. 55 - 43. Record Vote Number: 74. (consideration: CR S4642-4644; text: CR S4642)
04/29/2004SenateS.Amdt.3050 Cloture on amendment S.A. 3050 not invoked in Senate by Yea-Nay Vote. 40 - 59. Record Vote Number: 73. (consideration: CR S4641-4642; text: CR S4641)
04/29/2004SenateS.Amdt.3051 Considered by Senate. (consideration: CR S4635-4636, S4642-4644)
04/29/2004SenateS.Amdt.3050 Considered by Senate. (consideration: CR S4635, S4641-4642, S4646)
04/29/2004SenateS.Amdt.3048 Considered by Senate. (consideration: CR S4635, S4666)
04/29/2004SenateConsidered by Senate. (consideration: CR S4635-4647, S4651, S4655-4656, S4657-4659, S4661-4670)
04/28/2004SenateS.Amdt.3051 Considered by Senate. (consideration: CR S4453, S4479-4482)
04/28/2004SenateS.Amdt.3050 Considered by Senate. (consideration: CR S4453)
04/28/2004SenateS.Amdt.3048 Considered by Senate. (consideration: CR S4453, S4645-4646)
04/28/2004SenateConsidered by Senate. (consideration: CR S4453-4466, S4474, S4483-4484)
04/27/2004SenateS.Amdt.3048 Cloture motion on amendment SA 3048 presented in Senate. (consideration: CR S4422; text: CR S4422)
04/27/2004SenateS.Amdt.3051 Cloture motion on amendment SA 3051 presented in Senate. (consideration: CR S4422; text: CR S4422)
04/27/2004SenateS.Amdt.3051 Amendment SA 3051 proposed by Senator Domenici to Amendment SA 3050. (consideration: CR S4413-4422) To enhance energy conservation and research and development and to provide for security and diversity in the energy supply for the American people.
04/27/2004SenateS.Amdt.3050 Cloture motion on amendment SA 3050 presented in Senate. (consideration: CR S4406; text: CR S4406)
04/27/2004SenateS.Amdt.3050 Amendment SA 3050 proposed by Senator Daschle to language proposed to be stricken by amendment no. 3048. (consideration: CR S4406-4413) To eliminate methyl tertiary butyl ether from the United States fuel supply, to increase production and use of renewable fuel, and to increase the Nation's energy independence.
04/27/2004SenateS.Amdt.3049 Motion to table amendment SA 3049 agreed to in Senate by Yea-Nay. 64 - 32. Record Vote Number: 72.
04/27/2004SenateS.Amdt.3049 Amendment SA 3049 proposed by Senator Hutchison to Amendment SA 3048. (consideration: CR S4404-4406; text: CR S4404-4405) To change the definition of Internet access service.
04/27/2004SenateS.Amdt.3048 Amendment SA 3048 proposed by Senator McCain. (consideration: CR S4402-4404, S4422; text: CR S4402-4403) To extend the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act for 4 years, and for other purposes.
04/27/2004SenateS.Amdt.2141 SA 2141 fell when SA 2136 was withdrawn. (consideration: CR S4402)
04/27/2004SenateS.Amdt.2136 Proposed amendment SA 2136 withdrawn in Senate. (consideration: CR S4402)
04/27/2004SenateS.Amdt.2141 Considered by Senate. (consideration: CR S4402)
04/27/2004SenateS.Amdt.2136 Considered by Senate. (consideration: CR S4402)
04/27/2004SenateMeasure laid before Senate by motion. (consideration: CR S4402)
04/27/2004SenateMotion to proceed to consideration of measure agreed to in Senate by Unanimous Consent.
04/27/2004SenateMotion to proceed to measure considered in Senate. (consideration: CR S4390-4396, S4397-4422)
04/26/2004SenateCloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 74 - 11. Record Vote Number: 71. (consideration: CR S4361; text: CR S4361)
04/26/2004SenateMotion to proceed to measure considered in Senate. (consideration: CR S4345-4362, S4363-4367)
04/22/2004SenateCloture motion on the motion to proceed presented in Senate.
04/22/2004SenateMotion to proceed to consideration of measure made in Senate. (consideration: CR S4333)
11/11/2003SenateReturned to the Calendar. when the motion to proceed to H.R. 2861 was agreed to. Calendar No. 353.
11/07/2003SenateS.Amdt.2141 Amendment SA 2141 proposed by Senator Stabenow to Amendment SA 2136. (consideration: CR S14238-14243; text: CR S14239) To express the sense of the Senate that the White House and all Executive Branch agencies should respond promptly and completely to all requests by Members of Congress of both parties for information about public expenditures.
11/07/2003SenateS.Amdt.2136 Considered by Senate. (consideration: CR S14228)
11/07/2003SenateConsidered by Senate. (consideration: CR S14228-14244)
11/06/2003SenateS.Amdt.2136 Amendment SA 2136 proposed by Senator McCain. (consideration: CR S14157; text: CR S14157) In the nature of a substitute.
11/06/2003SenateThe committee substitute agreed to by Unanimous Consent.
11/06/2003SenateMeasure laid before Senate by unanimous consent. (consideration: CR S14156-14173; text of measure as reported in Senate: CR S14156-14157)
11/03/2003SenateSponsor introductory remarks on measure. (CR S13791-13793)
10/29/2003SenatePlaced on Senate Legislative Calendar under General Orders. Calendar No. 353.
10/29/2003SenateSenate Committee on Finance discharged. pursuant to the order of September 23, 2003.
09/29/2003SenateReferred to the Committee on Finance for a period not to exceed thirty calendar days with instructions to report or be discharged pursuant to the order of September 23, 2003.
09/29/2003SenateCommittee on Commerce, Science, and Transportation. Reported by Senator McCain with an amendment in the nature of a substitute. With written report No. 108-155.
07/31/2003SenateCommittee on Commerce, Science, and Transportation. Ordered to be reported with an amendment in the nature of a substitute favorably.
01/13/2003SenateRead twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S236)
01/13/2003SenateSponsor introductory remarks on measure. (CR S236)

Cosponsors (11)


Committees (2)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Related Documents
Senate Commerce, Science, and Transportation01/13/2003 Referred to
07/31/2003 Markup by
09/29/2003 Reported by S. Rept. 108-155
Senate Finance09/29/2003 Referred to
10/29/2003 Discharged from

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.


Latest Summary (5)

There are 5 summaries for S.150. View summaries

Shown Here:
Public Law No: 108-435 (12/03/2004)

Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007.

Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value.

Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.

(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.

Terminates after November 1, 2006, the authority of a State to tax Internet access with respect to a State telecommunications service tax: (1) enacted by State law on or after October 1, 1991, and imposing a tax on telecommunications service; and (2) applied to Internet access through administrative code or regulation issued on or after December 1, 2002.

(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.

(Sec. 5) Specifies that nothing in this Act shall prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services.

(Sec. 6) Specifies that nothing in this Act shall be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).

(Sec. 6A) Exempts the State of Texas, or its political subdivisions, from the Internet tax moratorium with respect to the imposition or collection of the Texas municipal access line fee.

(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States.