Tax Law Updates | New Proposed Legislation

December 30, 2010

House Panel Approves Cell Tax Fairness Act

Cell Tax Fairness Act of 2009
H.R. 1521, 9/15/2010

House Panel Approves Cell Tax Fairness Act

The House of Representatives Judiciary Committee’s Subcommittee on Commercial and Administrative Law has voted by unanimous consent to endorse Rep. Zoe Lofgren’s Cell Tax Fairness Act to the full Judiciary Committee.

The bipartisan bill would provide for a 5-year moratorium on any new discriminatory wireless tax or fee. A typical consumer already pays 15.2% in federal, state, and local taxes on their cell phone bill as compared to 7.1% for most other taxable goods and services.

The bill defines “new discriminatory tax” as a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate.

Further, the legislation is meant to cease tax increases for the next five years. It does not apply to federal taxes, fees associated with 911 emergency services, nor fees for the Universal Service Fund. The bill has the support of the wireless industry, which hopes that the House of Representatives will pass the legislation before going on recess.

View a PDF of the proposed legislation

Also See:

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Revenue Ruling Recognizes Legal Same-Sex Marriages for Federal Tax Purposes

IRS Expands Voluntary Worker Classification Settlement Program

IRS to Accept Returns Claiming Education Credits by Mid-February

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Companies Mentioned

Tax Law

The following companies are mentioned in Tax Law Updates:

Internal Revenue Service

Swallows Holding, Inc.

The State of New York

New York State Department of Taxation and Finance

Amazon.com LLC

Amazon Services, LLC

Mayer Brown LLP d.b.a. Mayer, Brown, Rowe & Maw LLP

Textron Inc.

County of Los Angeles

TIFD III-E, Inc.

Quality Stores, Inc.

Agere Systems, Inc. f.k.a. Lucent Technologies, Inc.

Detroit Medical Center

Department of Justice

Santini Stone LLC

City of Chicago

StubHub, Inc.

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