HR 3648 IH.
Untitled Bill to Repeal Excise Tax on Telephones.
Source: Library of Congress.
HR 3648 IH
H. R. 3648
IN THE HOUSE OF REPRESENTATIVES
Ms. DUNN (for herself and Mr. TAUZIN) introduced the following bill; which was referred to the Committee on Ways and Means
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
(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) 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.