HR 1234 IH
106th CONGRESS
1st Session
H. R. 1234
To amend the Internal Revenue Code of 1986 to repeal the excise tax
on telephone and other communications services.
IN THE HOUSE OF REPRESENTATIVES
March 23, 1999
Mr. GARY MILLER of California (for himself, Mr. SESSIONS, Mr. MCCOLLUM, Mr.
BENTSEN, Mr. FOLEY, Ms. DUNN, Mr. FORBES, Mr. TANCREDO, Mr. TERRY, Mr.
NETHERCUTT, Mr. THORNBERRY, and Mr. BOEHLERT) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal the excise tax
on telephone and other communications services.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. REPEAL OF EXCISE TAX ON TELEPHONE AND OTHER COMMUNICATIONS
SERVICES.
(a) IN GENERAL- Chapter 33 of the Internal Revenue Code of 1986 (relating
to facilities and services) is amended by striking subchapter B.
(b) CONFORMING AMENDMENTS-
(1) Section 4293 of such Code is amended by striking `chapter 32 (other
than the taxes imposed by sections 4064 and 4121) and subchapter B of
chapter 33,' and inserting `and chapter 32 (other than the taxes imposed by
sections 4064 and 4121),'.
(2)(A) Paragraph (1) of section 6302(e) of such Code is amended by
striking `section 4251 or'.
(B) Paragraph (2) of section 6302(e) of such Code is amended--
(i) by striking `imposed by-- and all that follows through `with
respect to' and inserting `imposed by section 4261 or 4271 with respect
to', and
(ii) by striking `bills rendered or'.
(C) The subsection heading for section 6302(e) is amended by striking
`COMMUNICATIONS SERVICES AND'.
(3) Section 6415 of such Code is amended by striking `4251, 4261, or
4271' each place it appears and inserting `4261 or 4271'.
(4) Paragraph (2) of section 7871(a) of such Code is amended by
inserting `or' at the end of subparagraph (B), by striking subparagraph (C),
and by redesignating subparagraph (D) as subparagraph (C).
(5) The table of subchapters for chapter 33 of such Code is amended by
striking the item relating to subchapter B.
(c) EFFECTIVE DATE- The amendments made by this section shall apply to
amounts paid pursuant to bills first rendered more than 90 days after the date
of the enactment of this Act.
END