Internet Tax Bills in the 105th Congress (CRS Report for Congress)
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| Release Date |
Aug. 21, 1998 |
| Report Number |
98-509E |
| Report Type |
Report |
| Authors |
Nonna A. Noto |
| Source Agency |
Congressional Research Service |
Summary:
This report tracks the evolution and content of the Internet tax freedom bills. In
general, the bills would impose a federal moratorium on the ability of state and local
governments to impose taxes on certain aspects of the Internet and would establish a
temporary federal commission to study selected issues and make policy recommendations.
This report traces the bills introduced in the 105 Congress, including H.R. 1054, H.R.
th
3529, H.R. 3849, H.R. 4105 (passed by the House on June 23, 1998), and S. 442, S. 442 as
approved by the Commerce Committee, S. 442 as amended by the Finance Committee, and
S. 1888. The report presents background on issues of concern to different interest groups
regarding state and local taxation of the Internet; identifies the major components of the
legislation and compares the positions taken in each of the bills; explains reactions to the
proposals; and summarizes congressional activity to date on each of the bills. This report
will be updated as events warrant. For a description of the main elements of H.R. 4105, see
CRS Report 98-597, Internet Tax Freedom Act: H.R. 4105 as Passed by the House, by
Nonna A. Noto.
