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The Alexander-Carper Internet Access Tax Moratorium Bill, S. 2084: A True Compromise that Substantially Broadens the Original Moratorium

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Senators Lamar Alexander and Thomas Carper, with nine original cosponsors, have introduced S. 2084, the “Internet Tax Ban Extension and Improvement Act.” This bill would reinstate and broaden the “moratorium” on state and local taxation of Internet access services originally imposed in 1998 by the Internet Tax Freedom Act (ITFA). S. 2084 would bar state and local governments for two more years from taxing the typical $10-$50 monthly charge that households and businesses pay — to an Internet access provider like America Online, or to the local phone or cable TV company — to be able to access the World Wide Web and send and receive e-mail.