Rep. Zoe Lofgren (D-Calif.) has once again introduced a bill, the Wireless
Tax Fairness Act of 2013 (H.R. 2309), that would preempt state and local
tax authority. Similar to legislation passed by the House in the 112th
Congress, the bill, introduced on June 11, prohibits states or local government
from imposing any new discriminatory taxes on mobile services, mobile service
providers, or mobile service property for five years upon enactment of the
legislation. Discriminatory tax is defined as a state or local tax that
is measured by the charges, receipts or revenues from mobile services, mobile
service providers or mobile service property. Although the House passed the bill in the
112th Congress, the measure failed when it was not taken up in the upper
NACo, along with other state and local government groups
opposed passage of this bill in the 112th Congress, and will likely revive
opposition efforts for the legislation in the current 113th Congress. In
addition to the preemption concern, opponents of the bill are troubled by the
lack of data demonstrating that legislation is even necessary, especially
legislation that intrudes on state and local authority. Furthermore, the measure would essentially
create preferential tax treatment for the wireless industry and threaten the
fiscal health of states and local governments, as other industries will likely
seek similar protections.
Sen. Ron Wyden (D-Ore.) introduced a similar measure, (S.
1235), in the Senate on June 26.
Contact: Mike Belarmino email@example.com