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[DOCID: f:h236ih.txt]






107th CONGRESS
  1st Session
                                H. R. 236

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
              telephone and other communication services.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 2001

 Mr. Portman (for himself, Mr. Matsui, Mr. Gary Miller of California, 
 Mr. Dreier, Mr. Becerra, Mr. Watts of Oklahoma, Mr. Frost, Ms. Dunn, 
     Mr. Snyder, Mr. McInnis, Mr. Bentsen, Mr. Terry, Mr. Smith of 
   Washington, Mr. Shaw, Mr. Cardin, Mr. Weller, Mr. McDermott, Mr. 
    Herger, Mr. Condit, Mr. Foley, Mr. Jefferson, Mr. Ramstad, Mr. 
 Gonzalez, Mrs. Johnson of Connecticut, Mr. Hayworth, Ms. Lofgren, Mr. 
English, Mr. Sam Johnson of Texas, Mr. Neal of Massachusetts, Mr. Camp, 
 and Mr. McNulty) 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 communication services.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF FEDERAL COMMUNICATIONS EXCISE TAX.

    (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 by striking ``imposed by--'' and all that follows 
        through ``with respect to'' and inserting ``imposed by section 
        4261 or 4271 with respect to''.
            (C) The subsection heading for section 6302(e) of such Code 
        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 on or after the 
first day of the first calendar month beginning after 60 days after the 
date of the enactment of this Act.
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