S 512 · 107th Congress 2001–2003, ended

Internet Tax Moratorium and Equity Act

Latest action · Aug 1, 2001 Committee on Finance. Hearings held.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedMar 9, 2001
  2. Passed SenateNot reached
  3. Passed HouseNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Internet Tax Moratorium and Equity Act - Amends the Internet Tax Freedom Act to extend, until December 31, 2005, provisions which prohibit a State or political subdivision from imposing: (1) taxes on Internet access, unless such tax was generally imposed and actually enforced prior to October 1, 1998; and (2) multiple or discriminatory taxes on electronic commerce.

Expresses the sense of Congress that: (1) States and localities should work together to develop a uniform streamlined sales and use tax system that addresses remote sales; and (2) a joint comprehensive study should be undertaken to determine the cost of collecting and remitting State and local sales and use taxes under such system.

Authorizes States to enter into an Interstate Sales and Use Tax Compact which shall describe a uniform, streamlined sales and use tax system consistent with such system.

Cosponsors 16

Members who signed on, in the order they did. Signatures ran from Mar 9, 2001 to May 25, 2001; 10 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
D-ARBlanche L. LincolnOriginalMar 9, 2001
D-FLBob GrahamOriginalMar 9, 2001
R-WYCraig ThomasOriginalMar 9, 2001
R-OHGeorge V. VoinovichOriginalMar 9, 2001
D-LAJohn B. BreauxOriginalMar 9, 2001
D-WVJohn D. Rockefeller IVOriginalMar 9, 2001
R-TXKay Bailey HutchisonOriginalMar 9, 2001
R-RILincoln ChafeeOriginalMar 9, 2001
R-WYMichael B. EnziOriginalMar 9, 2001
D-ILRichard J. DurbinOriginalMar 9, 2001
R-UTRobert F. BennettMar 20, 2001
R-ARTim HutchinsonMar 20, 2001
D-SDTim JohnsonMar 20, 2001
D-GAMax ClelandMar 21, 2001
D-SDThomas A. DaschleApr 24, 2001
D-NEBen NelsonMay 25, 2001

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
SenateFinance Committee
Referred Mar 9, 2001Hearings Aug 1, 2001

Actions 4

Everything that happened, newest first.

  1. Aug 1, 2001Committee on Finance. Hearings held.
  2. Mar 9, 2001Introduced in Senate
  3. Mar 9, 2001Sponsor introductory remarks on measure. (CR S2131-2133)
  4. Mar 9, 2001Read twice and referred to the Committee on Finance.

In the Congressional Record 2

Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.

WhereIn the RecordMembersDate
SenateDebate and remarks S2159Bob Graham D-FLMar 12, 2001
SenateDebate and remarks S2131–S2135Byron L. Dorgan D-NDMar 9, 2001

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Printed hearings 2

Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.

NumberHearingCommitteeHeld
Serial No. 107-18PROMOTING SAFE AND STABLE FAMILIES PROGRAM85 pagesWays and Means CommitteeMay 10, 2001
S. Hrg. 107-1134EXTENSION OF THE INTERNET TAX MORATORIUM96 pagesCommerce, Science, and Transportation CommitteeMar 14, 2001

Related bills 1

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
HR 1410Internet Tax Moratorium and Equity ActIdentical billJul 18, 2001

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
A bill to foster innovation and technological advancement in the development of the Internet and electronic commerce, and to assist the States in simplifying their sales and use taxes.
Short Titles as Introduced
Internet Tax Moratorium and Equity Act

Subjects

Assigned by the Library of Congress. Policy area: Science, Technology, Communications.

Text 1

Each version as it was printed, newest first.

  1. Mar 9, 2001Introduced in Senate

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.