PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection, for a period to be subsequently determined by the Chairman.
Congressional Research Service
Version 03 · Reported to Senate amended, 2nd committee reporting · Jul 30, 1998
TABLE OF CONTENTS: Title I: Moratorium on Certain Taxes Title II: Other Provisions Internet Tax Freedom Act - Title I: Moratorium on Certain Taxes - Prohibits a State or political subdivision thereof from imposing the following taxes on Internet transactions occurring during the period beginning on July 29, 1998, and ending two years after the date of enactment of this Act: (1) taxes on Internet access; (2) bit taxes; or (3) multiple or discriminatory taxes on electronic commerce. Provides an exception from such moratorium for Internet access offered as part of a package of other services, unless the service provider separately states the portion of the user's bill that applies to Internet access. (Sec. 102) Establishes the Advisory Commission on Electronic Commerce to study and report to the Congress on Federal, State, local, and international taxation and tariff treatment of transactions using the Internet and Internet access and other comparable interstate or international sales activities. Title II: Other Provisions - Expresses the sense of the Congress that no new Federal taxes similar to the taxes described above should be enacted with respect to the Internet and Internet access during the moratorium period. (Sec. 202) Amends the Trade Act of 1974 to direct the U.S. Trade Representative to identify and analyze foreign acts, policies, or practices which constitute significant barriers to U.S. electronic commerce, as well as to estimate the value of additional U.S. electronic commerce that would have been exported into, or invested in, such country except for such acts, policies, or practices. (Sec. 203) Expresses the sense of the Congress that the President should seek bilateral, regional, and multilateral agreements to remove barriers to global electronic commerce through specified international organizations and other appropriate venues. Includes as negotiating objectives under such agreements: (1) to assure that electronic commerce is free from tariff and nontariff barriers, burdensome and discriminatory regulation, and discriminatory taxation; and (2) to accelerate the growth of electronic commerce by expanding market access opportunities for the development of telecommunications infrastructure, the procurement of telecommunications equipment, the provision of Internet access and telecommunications services, and the exchange of goods, services, and digitalized information.
People & committees
Sen. Wyden, Ron [D-OR] · D–OR
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection, for a period to be subsequently determined by the Chairman.
Referred to House Ways and Means
Referred to House Government Reform
Referred to House Commerce
Referred to House Education and the Workforce
Referred to the Committee on the Judiciary, and in addition to the Committees on Education and the Workforce, Commerce, Government Reform and Oversight, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to House Judiciary
See H.R.4105.
See H.R.3849.
See H.R.3529.
See H.R.1054.
Referred to the Subcommittee on Commercial and Administrative Law.
Held at the desk.
Message on Senate action sent to the House.
Received in the House.
Passed Senate with amendments by Yea-Nay Vote. 96-2. Record Vote No: 308.
Senate roll call 308 · Individual votesPassed/agreed to in Senate: Passed Senate with amendments by Yea-Nay Vote. 96-2. Record Vote No: 308.
Senate roll call 308 · Individual votesPreviously agreed to Amendment SP 3718 was further modified by Unanimous Consent.
Considered by Senate. (consideration: CR S11847-11865)
The amendment (SP 3678), previously agreed to, was modified by Unanimous Consent.
Cloture invoked in Senate by Yea-Nay Vote. 94-4. Record Vote No: 302. (consideration: CR S11649)
Senate roll call 302 · Individual votesConsidered by Senate. (consideration: CR S11651-11670, S11675-11679, S11682-11691)
Considered by Senate. (consideration: CR S11572-11577)
Cloture motion presented in Senate. (consideration: CR S11307)
Considered by Senate. (consideration: CR S11305-11321, S11324-11325)
Measure laid before Senate by unanimous consent. (consideration: CR S11269-11272)
Motion to proceed to consideration of measure agreed to in Senate. (consideration: CR S11239)
Motion to proceed considered in Senate. (consideration: CR S11154, S11177-11178)
Motion to proceed considered in Senate. (consideration: CR S11085-11087, S11103)
Cloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 89-6. Record Vote No: 292. (consideration: CR S11085)
Senate roll call 292 · Individual votesCloture motion on the motion to proceed presented in Senate. (consideration: CR S10969-10970)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S10969)
Star Print ordered on Senate Report 105-276.
Placed on Senate Legislative Calendar under General Orders. Calendar No. 509.
Committee on Finance. Reported to Senate by Senator Roth with an amendment in the nature of a substitute. With written report No. 105-276. Minority views filed.
Committee on Finance. Reported to Senate by Senator Roth with an amendment in the nature of a substitute. With written report No. 105-276. Minority views filed.
Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.
Referred to the Committee on Finance by unanimous consent for a period not to extend beyond July 30, 1998.
Sponsor introductory remarks on measure. (CR S4625-4626)
Placed on Senate Legislative Calendar under General Orders. 357.
Committee on Commerce. Reported to Senate by Senator McCain with an amendment in the nature of a substitute. With written report No. 105-184. Minority views filed.
Committee on Commerce. Reported to Senate by Senator McCain with an amendment in the nature of a substitute. With written report No. 105-184. Minority views filed.
Committee on Commerce. Ordered to be reported with an amendment in the nature of a substitute favorably.
Committee on Commerce. Committee consideration and Mark Up Session held.
Subcommittee on Communications. Hearings held. Hearings printed: S.Hrg. 105-435.
Read twice and referred to the Committee on Commerce.
Sponsor introductory remarks on measure. (CR S2282-2283)
Introduced in Senate
Primary sources
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Source last updated: Sep 8, 2026. Consult Congress.gov for the current record.
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