SESSION OF 2000



SUPPLEMENTAL NOTE ON

HOUSE CONCURRENT RESOLUTION NO. 5071



As Recommended by House Committee on

Taxation





Brief (1)



HCR 5071 would memorialize Congress to repeal the 3 percent telephone excise tax.



The resolution notes that the federal government enacted the tax in 1898 to raise emergency funds for the Spanish American War. The resolution further identifies the tax as a "temporary luxury tax" with an implied life span to be levied only on an "expensive, nonessential good or service."



The resolution also acknowledges that the United States won the Spanish American War over 100 years ago and calls on Congress to repeal what is now deemed as a regressive tax.



If adopted by both the House and Senate, the Kansas Secretary of State would be required to provide enrolled copies of the resolution to the President of the United States, the President of the United States Senate, the Speaker of the United States House of Representatives, and to each member of the Kansas Congressional delegation.





Background



Representatives Nichols and Powell testified during Committee hearings as proponents.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html