Bill Summary & Status for the 106th Congress

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H.R.4267
Sponsor: Rep Hyde, Henry J. (introduced 4/13/2000)
Latest Major Action: 6/29/2000 House committee/subcommittee actions
Title: To amend the Internet Tax Freedom Act to impose a permanent moratorium on State and local taxes on Internet access; to extend for 5 years the duration of the moratorium applicable to multiple and discriminatory taxes on the electronic commerce; to impose a 5-year moratorium on sales of digitized goods and products (and their counterparts); to encourage States to adopt a Uniform Sales and Use Tax, and for other purposes.
Jump to: Titles, Status, Committees, Related Bill Details, Amendments, Cosponsors, Summary

TITLE(S):  (italics indicate a title for a portion of a bill)
STATUS: (color indicates Senate actions)
4/13/2000:
Referred to the House Committee on the Judiciary.
4/27/2000:
Referred to the Subcommittee on Commercial and Administrative Law.
5/17/2000:
Subcommittee Hearings Held.
6/29/2000:
Subcommittee Hearings Held.

COMMITTEE(S):
RELATED BILL DETAILS:

***NONE***


AMENDMENT(S):

***NONE***


COSPONSORS(3), ALPHABETICAL [followed by Cosponsors withdrawn]:     (Sort: by date)

Rep Conyers, John, Jr. - 4/13/2000 Rep Gekas, George W. - 4/13/2000
Rep Nadler, Jerrold - 4/13/2000


SUMMARY AS OF:
4/13/2000--Introduced.

Internet Tax Reform and Reduction Act of 2000 - Amends Federal law to: (1) place a permanent moratorium on State and local taxes on Internet access; and (2) extend moratoriums applicable to multiple or discriminatory taxes on electronic taxes, and taxes on sales of digitized goods and products.

Sets forth specified Internet-and telecommunication-related factors that shall not be sufficient to create a jurisdictional tax nexus respecting a seller and purchaser who are not present in the same State.

Expresses the sense of the Congress respecting: (1) development of a Uniform Sales and Use Tax Act; and (2) elimination of the excessive telecommunications tax burden.

Establishes an Advisory Commission on Uniform Sales and Use Tax.