118 STAT. 4080 CONCURRENT RESOLUTIONS—NOV. 19, 2004 ENROLLMENT CORRECTIONS—S. 150 Resolved by the Senate (the House of Representatives concurring), That, in the enrollment of the bill (S. 150) to extend the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act, the Secretary of the Senate shall make the following corrections: (1) Amend subsection (a) of section 1104 of the Internet Tax Freedom Act (47 U.S.C. 151 note), as added by section 3 of the bill, to read as follows: ‘‘(a) PRE-OCTOBER 1998 TAXES.— ‘‘(1) IN GENERAL.—Section 1101(a) does not apply to a tax on Internet access that was generally imposed and actually enforced prior to October 1, 1998, if, before that date— ‘‘(A) the tax was authorized by statute; and ‘‘(B) either— ‘‘(i) a provider of Internet access services had a reasonable opportunity to know, by virtue of a rule or other public proclamation made by the appropriate administrative agency of the State or political subdivi- sion thereof, that such agency has interpreted and applied such tax to Internet access services; or ‘‘(ii) a State or political subdivision thereof generally collected such tax on charges for Internet access. ‘‘(2) TERMINATION.— ‘‘(A) IN GENERAL.—Except as provided in subparagraph (B), this subsection shall not apply after November 1, 2007. ‘‘(B) STATE TELECOMMUNICATIONS SERVICE TAX.— ‘‘(i) DATE FOR TERMINATION.—This subsection shall not apply after November 1, 2006, with respect to a State telecommunications service tax described in clause (ii). ‘‘(ii) DESCRIPTION OF TAX.—A State telecommuni- cations service tax referred to in subclause (i) is a State tax— ‘‘(I) enacted by State law on or after October 1, 1991, and imposing a tax on telecommunications service; and ‘‘(II) applied to Internet access through administrative code or regulation issued on or after December 1, 2002.’’. (2) Insert after section 6 of the bill the following: SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE. The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by section 6, is amended by adding at the end the following: ‘‘SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE. ‘‘Nothing in this Act shall prohibit Texas or a political subdivision thereof from imposing or collecting the Texas municipal access line fee pursuant to Texas Local Govt. Code Ann. ch. 283 (Vernon 2005) and the definition of access line as determined by the Public Utility Commission of Texas in its ‘Order Adopting Amendments to Section 26.465 As Approved At The February 13, 2003 Public Hearing’, issued March 5, 2003, in Project No. 26412.’’. Agreed to November 19, 2004. Nov. 19, 2004 [S. Con. Res. 146] VerDate 11-MAY-2000 15:04 Nov 10, 2005 Jkt 029194 PO 00000 Frm 00046 Fmt 9796 Sfmt 9796 C:\STATUTES\2004\29194PT4.003 APPS10 PsN: 29194PT4
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