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>
Internet<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: (1)to extend until November 1, 2011,2014, the moratorium on state and local taxation of Internet access and electronic commerce (moratorium) and the exemption from such moratorium for states with previously enacted Internet tax laws (grandfather provisions); (2) restrict the authority of(grandfathering provisions).

Redefines, effective November 1, 2003, &quot;Internet access&quot; to prevent certain states from claiming an expanded exemption from the moratorium under the Internet Tax Nondiscrimination Act from the moratorium. Delays the application of 2004 to imposesuch redefinition until June 30, 2008, for a state or local tax on Internet access taxes after November 1, 2007; (3) expandthat is: (1) generally imposed and actually enforced on telecommunication services; or (2) the definitionsubject 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., e-mailsemails and instant messaging) and redefinemessaging). Redefines &quot;telecommunications&quot; to include unregulated non-utility telecommunications (e.g., cable service); and (4) allowservices).

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Renders inapplicable the grandfather provisions of the Internet Tax Freedom Act for states that repealed or nullified their tax laws on Internet access.access more than 24 months prior to the enactment of this Act.

Makes the amendments made by this Act effective November 1, 2007.
</summary>

<!--Leave in the 'summary' tags if you want the latest summary from the Congressional Research Service automatically to replace the text between the tags once it becomes available. -->

== Status of the Legislation ==

<status>
Latest Major Action: 10/25/2007: Passed/agreed10/30/2007: Presented to in Senate. Status: Passed Senate with an amendment by Unanimous Consent.President.
</status>

<!-- Leave in the 'status' tags if you want the latest reported status from THOMAS automatically to replace the text between the tags once it becomes available. -->

== Points in Favor ==

(Log in to edit the wiki and be the first to show why the bill should pass!)
<!-- First editor: Go ahead and take out the sentence in parentheses, and this notice! -->

== Points Against ==

(Log in to edit the wiki and be the first to show why the bill should not pass!)
<!-- First editor: Go ahead and take out the sentence in parentheses, and this notice! -->