H.R. 3678 would amend the Internet Tax Freedom Act to extend the moratorium on certain taxes relating to the Internet and to electronic commerce.

== Detailed Summary ==

<summary>
(Log in<b>(This measure has not been amended since it was passed by the Senate on October 25, 2007. The summary of that version is repeated here.)</b>

Internet Tax Freedom Act Amendments Act of 2007 - Amends the Internet Tax Freedom Act to editextend until November 1, 2014, the wikimoratorium on state and local taxation of Internet access and electronic commerce (moratorium) and be the firstexemption from such moratorium for states with previously enacted Internet tax laws (grandfathering provisions).

Redefines, effective November 1, 2003, &quot;Internet access&quot; to provideprevent certain states from claiming an expanded exemption under the Internet Tax Nondiscrimination Act from the moratorium. Delays the application of such redefinition until June 30, 2008, for a detailed summarystate or local tax on Internet access that is: (1) generally imposed and actually enforced on telecommunication services; or (2) the subject of litigation instituted in a state court prior to July 1, 2007.

Expands the term &quot;Internet access&quot; to include related communication services (e.g., emails and instant messaging). Redefines &quot;telecommunications&quot; to include unregulated non-utility telecommunications (e.g., cable services).

Provides for a specific exception to the moratorium for certain state business taxes enacted between June 20, 2005, and before November 1, 2007, that do not discriminate against providers of communication services, Internet access, or telecommunications.

Repeals the exception from the moratorium for taxing Voice over Internet Protocol (VoIP).

Renders inapplicable the grandfather provisions of the Internet Tax Freedom Act for states that repealed or nullified their tax laws on Internet access more than 24 months prior to the enactment of this Act.

Makes the bill!)amendments made by this Act effective November 1, 2007.
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== Status of the Legislation ==

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Latest Major Action: 9/27/2007: Referred10/30/2007: Presented to House committee. Status: Referred to the House Committee on the Judiciary.President.
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== Points in Favor ==

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== Points Against ==

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