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<br /> <br /> FPR 01 198 11:54AM N R 00 P.2/17 <br /> <br /> F:\M5\COX\COX.061 <br /> <br /> <br /> AMENDMENT IN THE NATURE OF A SUBSTITUTE <br /> <br /> To H.R.1054 <br /> OFFERED BY MR. COX OF CALIFORNIA <br /> <br /> Strike all after the enacting clause and insert the <br /> <br /> following: <br /> <br /> <br /> SECTION 1. SHORT TITLE. <br /> 2 This Act may be cited as the "Internet Tax Freedom <br /> <br /> 3 Act". <br /> 4 SEC. 2. P'mmGs. <br /> <br /> 5 The Congress finds the following: <br /> <br /> 6 (1) As a massive global network spanning not <br /> 7 only State but international borders, the Internet <br /> <br /> 8 and the related provision of online services and <br /> <br /> 9 Internet access are matters involving interstate and <br /> <br /> 10 foreign commerce within the jurisdiction of the Unit- <br /> 11 ed States Congress under Article I, section 8, clause <br /> <br /> 12 3 of the United States Constitution <br /> <br /> I3 (2) Even within the United States, the Internet <br /> 14 does not respect State lines and operates independ- <br /> <br /> 15 ently of State boundaries. Addresses on the Internet <br /> <br /> 16 are designed to be geographically, indif(erent_ <br /> 17 Internet transmissions are insensitive to physical <br /> <br /> 18 distance and can have multiple geographical address- <br /> <br /> 19 es. <br /> <br /> <br /> <br /> <br /> Mamh 18.1598 (1226 P.m.) <br />