A bill to amend the Internal Revenue Code of 1986 to repeal certain communications taxes, and for other purposes.
Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Dec 1, 2011
Amends the Internal Revenue Code to repeal the excise tax on communication services (i.e., local telephone service, toll telephone service, and teletypewriter exchange service).
Amends the Internet Tax Freedom Act to make permanent the moratorium on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.
Prohibits states, local governments, and private owners of airports from imposing any tax, fee, or other charge on amounts charged or retained for facilitating the booking of air transportation, hotel accommodations, car rental or other travel-related services.
Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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