H.R. 3678 - To Amend the Internet Tax Freedom Act to Extend the Moratorium on Certain Taxes Relating to the Internet and Electronic Commerce

To Amend the Internet Tax Freedom Act to Extend the Moratorium on Certain Taxes Relating to the Internet and Electronic Commerce

H.R. 3678 — 110^th Congress (2007–2008)

Summary

This bill amends the Tax Freedom Act of 1998 by extending the internet tax moratorium until 2011. There is strong, varied support for a permanent ban, but state and local governments are resistant, as their budgets could benefit greatly from potential taxes. There is also an argument that it is unfair to businesses that don't sell on the internet, for they have to pay sales taxes that their internet competitors do not. (by CRS)

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Title

To amend the Internet Tax Freedom Act to extend the moratorium on certain taxes relating to the Internet and to electronic commerce.

Other Titles

• Internet Tax Freedom Act Amendments Act of 2007
• Internet Tax Freedom Act Amendments Act of 2007
• Internet Tax Freedom Act Amendments Act of 2007
• Internet Tax Freedom Act Amendments Act of 2007
• Internet Tax Freedom Act Amendments Act of 2007

Sponsor

John Conyers

Co-Sponsors

• Christopher Cannon
• Melvin Watt
• Darrell Issa
• F. Sensenbrenner
• Linda Sánchez
• Frederick Boucher

Subjects

• Taxation
• Actions and defenses
• Business
• Electronic commerce
• Electronic mail systems
• Internet
• Law
• Local taxation
• State and local government
• State laws
• State taxation
• Tax exemption
• Technology
• Telecommunication

Related Bills

• S. 1453 (110^th) : ITFA Extension Act of 2007
• S. 2128 (110^th) : Permanent Internet Tax Freedom Act of 2007

Major Actions

Introduced	9/27/2007
Referred to Committee
Amendments (1 proposed)
Passed House	10/16/2007
Passed Senate	10/25/2007
Signed by President	10/31/2007

Bill History

• All Votes
• All Actions
• Amendments

	Chamber/Committee	Motion	Date	Result
select this vote	House	On Passage - House - H.R. 3678 Internet Tax Freedom Act Amendments Act of 2007 - Under Suspension of the Rules	10/16/2007	This bill PASSED the House 405 voted YES 2 voted NO 25 voted present/not voting
currently selected	Senate	Passed Senate with an amendment by Unanimous Consent.	10/25/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 3466 agreed to in Senate by Unanimous Consent.	10/25/2007	PASSED by voice vote
select this vote	House	Suspend the Rules and Agree to the Senate Amendment: H.R. 3678 Internet Tax Freedom Act Amendments Act of 2007	10/30/2007	This motion PASSED the House 402 voted YES 0 voted NO 30 voted present/not voting

	Action	Date	Description
	Introduced	9/27/2007
		9/27/2007	Sponsor introductory remarks on measure. (CR E2001)
		9/27/2007	Referred to the House Committee on the Judiciary.
		10/10/2007	Committee Consideration and Mark-up Session Held.
	Put on a legislative calendar	10/10/2007	Ordered to be Reported (Amended) by the Yeas and Nays: 38 - 0.
		10/13/2007	Reported (Amended) by the Committee on Judiciary. H. Rept. 110-372.
	Put on a legislative calendar	10/13/2007	Placed on the Union Calendar, Calendar No. 230.
		10/16/2007	Considered as unfinished business.
select this vote	House Vote on Passage	10/16/2007	On Passage - House - H.R. 3678 Internet Tax Freedom Act Amendments Act of 2007 - Under Suspension of the Rules
		10/17/2007	Mr. Watt moved to suspend the rules and pass the bill, as amended.
		10/17/2007	DEBATE - The House proceeded with forty minutes of debate on H.R. 3678.
		10/17/2007	Considered under suspension of the rules.
		10/17/2007	At 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.
		10/17/2007	Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
	Put on a legislative calendar	10/18/2007	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 429.
		10/25/2007	Measure laid before Senate by unanimous consent.
currently selected	Senate Vote on Passage	10/25/2007	Passed Senate with an amendment by Unanimous Consent.
		10/25/2007	Amendment SA 3466 proposed by Senator Reid for Senator Sununu.
select this vote	Vote	10/25/2007	Amendment SA 3466 agreed to in Senate by Unanimous Consent.
		10/26/2007	Message on Senate action sent to the House.
	Presented to President	10/30/2007	Cleared for White House.
	Presented to President	10/30/2007	Presented to President.
		10/30/2007	Ms. Sanchez, Linda T. moved that the House suspend the rules agree to the Senate amendment.
		10/30/2007	DEBATE - 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.
		10/30/2007	At 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.
		10/30/2007	On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays (2/3 required): 402 - 0 (Roll No. 1014).
select this vote	Vote	10/30/2007	Suspend the Rules and Agree to the Senate Amendment: H.R. 3678 Internet Tax Freedom Act Amendments Act of 2007
	Signed	10/31/2007	Signed by President.
	Enacted	10/31/2007	Became Public Law No: 110-108.

	Number	Sponsor	Date Offered	Status
select this vote	S. Amdt. 3466	Sununu, John [R-NH]	October 25, 2007	Passed by voice vote on October 24, 2007.
	To amend the Internet Tax Freedom Act to extend the moratorium on certain taxes relating to the Internet and to electronic commerce. Show amendment details