Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Jul 26, 1999
Sales Tax Safety Net and Teacher Funding Act - Amends the Internal Revenue Code to impose a retail excise tax on merchandise sold via the Internet, through catalogs, or sold other than through local merchants in order to supplement the funding for elementary and secondary school teacher salaries. Establishes a Sales Tax Safety Net Trust Fund. Requires the Secretary of the Treasury to annually award a grant to each of the 50 States, the District of Columbia, and the Commonwealth of Puerto Rico to be used to supplement State and local funding for compensation and benefits payable to elementary and secondary school teachers.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 20, 2025. Consult Congress.gov for the current record.
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