Internet Tax Freedom Act Amendments Act of 2007
Latest action · Oct 31, 2007 Became Public Law No: 110-108.
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.
- IntroducedSep 27, 2007
- Passed HouseOct 16, 2007
- Passed SenateOct 25, 2007
- To the PresidentOct 30, 2007
- Became lawOct 31, 2007Public Law 110-108
Summary
(This measure has not been amended since it was passed by the Senate on October 25, 2007. The summary of that version is repeated here.)
Internet Tax Freedom Act Amendments Act of 2007 - Amends the Internet Tax Freedom Act to extend until November 1, 2014, the moratorium on state and local taxation of Internet access and electronic commerce (moratorium) and the exemption from such moratorium for states with previously enacted Internet tax laws (grandfathering provisions).
Redefines, effective November 1, 2003, "Internet access" to prevent certain states from claiming an expanded exemption under the Internet Tax Nondiscrimination Act from the moratorium. Delays the application of such redefinition until June 30, 2008, for a state or local tax on Internet access that is: (1) generally imposed and actually enforced on telecommunication services; or (2) the subject of litigation instituted in a state court prior to July 1, 2007.
Expands the term "Internet access" to include related communication services (e.g., emails and instant messaging). Redefines "telecommunications" to include unregulated non-utility telecommunications (e.g., cable services).
Provides for a specific exception to the moratorium for certain state business taxes enacted between June 20, 2005, and before November 1, 2007, that do not discriminate against providers of communication services, Internet access, or telecommunications.
Repeals the exception from the moratorium for taxing Voice over Internet Protocol (VoIP).
Renders inapplicable the grandfather provisions of the Internet Tax Freedom Act for states that repealed or nullified their tax laws on Internet access more than 24 months prior to the enactment of this Act.
Makes the amendments made by this Act effective November 1, 2007.
Recorded votes 2
Newest first. Open one to see how every member voted.
| Roll call | Question | Result | Date |
|---|---|---|---|
| House 1014 | Suspend the Rules and Agree to the Senate Amendment | Passed402–0 | Oct 30, 2007 |
| House 968 | On Motion to Suspend the Rules and Pass, as Amended | Passed405–2 | Oct 16, 2007 |
Cosponsors 6
Members who signed on, in the order they did. All signed on Sep 27, 2007.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-UT | Chris Cannon | Original | Sep 27, 2007 |
| R-CA | Darrell Issa | Original | Sep 27, 2007 |
| R-WI | F. James Sensenbrenner, Jr. | Original | Sep 27, 2007 |
| D-CA | Linda T. Sánchez | Original | Sep 27, 2007 |
| D-NC | Melvin L. Watt | Original | Sep 27, 2007 |
| D-VA | Rick Boucher | Original | Sep 27, 2007 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Judiciary Committee | Referred Sep 27, 2007Markup Oct 10, 2007Reported Oct 13, 2007 |
Actions 28
Everything that happened, newest first.
- Oct 31, 2007Signed by President.
- Oct 31, 2007Became Public Law No: 110-108.
- Oct 30, 2007Ms. Sanchez, Linda T. moved that the House suspend the rules agree to the Senate amendment. (consideration: CR H12160-12164, H12168-12169)
- Oct 30, 2007DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendment to H.R. 3678.
- Oct 30, 2007At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the chair announced that further proceedings on the motion would be postponed.
In the Congressional Record 7
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.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House · Senate | Debate and remarks H12160–H12164, H12173, H12208, S13567–S13569Text printed H12160Recorded votes H12168extend | Anna G. Eshoo D-CA, Bob Goodlatte R-VA, Fred Upton R-MI, John Campbell R-CA, John Conyers, Jr. D-MI, Lamar Alexander R-TN, Lamar Smith R-TX, Linda T. Sánchez D-CA, Sheila Jackson Lee D-TX, Steve Chabot R-OH, Thomas R. Carper D-DE, Tom Cole R-OK, Zoe Lofgren D-CA | Oct 30, 2007 |
| Senate | Debate and remarks S13415, S13429–S13432Amendments S13429 | Harry Reid D-NV, John E. Sununu R-NH (amendment), Mitch McConnell R-KY, Ron Wyden D-OR, Thomas R. Carper D-DE | Oct 25, 2007 |
| Senate | Debate and remarks S13354 | Lamar Alexander R-TN | Oct 24, 2007 |
| Senate | Debate and remarks S13029 | Harry Reid D-NV | Oct 18, 2007 |
| Senate | Debate and remarks S13025 | Harry Reid D-NV | Oct 17, 2007 |
| House | Debate and remarks H11567–H11573Text printed H11567Recorded votes H11575extend | Anna G. Eshoo D-CA, Bob Goodlatte R-VA, Christopher Shays R-CT, John Campbell R-CA, Lamar Smith R-TX, Melvin L. Watt D-NC, Sheila Jackson Lee D-TX, Steve Chabot R-OH, Zoe Lofgren D-CA | Oct 16, 2007 |
| Extensions | Debate and remarks E2001 | John Conyers, Jr. D-MI | Sep 27, 2007 |
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.
Committee report
Congressional Budget Office cost estimates 2
- Oct 12, 2007H.R. 3678, Internet Tax Freedom Act Amendments Act of 2007<p>Cost estimate for the bill as ordered reported by the House Committee on the Judiciary on October 10, 2007</p>
- Oct 12, 2007H.R. 3678, Internet Tax Freedom Act Amendments Act of 2007Cost estimate for the bill as ordered reported by the House Committee on the Judiciary on October 10, 2007
CRS reports 4
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 4
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R40957 | Unfunded Mandates Reform Act: History, Impact, and Issues Archived | Report | Feb 23, 2021 |
| R43772 | The Internet Tax Freedom Act: In Brief Archived | Report | Apr 13, 2016 |
| R42629 | “Amazon Laws” and Taxation of Internet Sales: Constitutional Analysis Archived | Report | Oct 2, 2015 |
| R43800 | Taxation of Internet Sales and Access: Legal Issues Archived | Report | Oct 1, 2015 |
Amendments 1
Amendments offered to this bill.
| Amendment | Description | Offered by | Status |
|---|---|---|---|
| SA 3466 | To amend the Internet Tax Freedom Act to extend the moratorium on certain taxes relating to the Internet and to electronic commerce. | John E. Sununu R-NH | Amendment SA 3466 agreed to in Senate by Unanimous Consent. |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1453 | ITFA Extension Act of 2007 | Related bill | May 23, 2007 |
| S 2128 | Permanent Internet Tax Freedom Act of 2007 | Related bill | Oct 3, 2007 |
Titles 6
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internet Tax Freedom Act to extend the moratorium on certain taxes relating to the Internet and to electronic commerce.
- Short Titles as Introduced
- Internet Tax Freedom Act Amendments Act of 2007
- Short Titles as Reported to House
- Internet Tax Freedom Act Amendments Act of 2007
- Short Titles as Passed House
- Internet Tax Freedom Act Amendments Act of 2007
- Short Titles as Passed Senate
- Internet Tax Freedom Act Amendments Act of 2007
- Short Titles as Enacted
- Internet Tax Freedom Act Amendments Act of 2007
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 6
Each version as it was printed, newest first.
- —Enrolled Bill
- Oct 26, 2007Engrossed Amendment Senate
- Oct 18, 2007Placed on Calendar Senate
- Oct 16, 2007Engrossed in House
- Oct 12, 2007Reported in House
- Sep 27, 2007Introduced in House
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.
