S 1934 · 112th Congress · Taxation

A bill to amend the Internal Revenue Code of 1986 to repeal certain communications taxes, and for other purposes.

Introduced 2011-12-01· Sponsored by Sen. Heller, Dean [R-NV]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(2011-12-01)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

Summarized by Claude AI · Non-partisan · For informational purposes only