Internet Tax Freedom Act
H.R. 1054. H.R. 3529, H.R. 3849, H.R. 4105
S. 442 and S. 1888, and other bills.

Title.  Internet Tax Freedom Act.

This page is being revised.

S 442 was passed by the U.S. Senate on October 8, 1998.

Links to some of the key sections of the bill:

• Moratorium on taxes.  (Three years.)
• Grandfather clause.
• Coats amendment.  (Regarding exemption to moratorium for commercial sites which distribute material that is "harmful to minors" to minors.)
• Blocking software.  (Regarding exemption to moratorium for Internet access providers which do not provide blocking software.)
• Advisory Commission.
• Definition of discriminatory tax.
• Government Paperwork Elimination Act. (Sen. Abraham's bill regarding digital signatures.)
• Child Online Privacy Protection Act.  (Sen. Bryan's bill regarding collecting data from children.)