(3) UNDERSERVED AREA.-The term "underserved area" means any area that (A) is outside the grade A contour (as determined using standards employed by the Federal Communications Commission) of the local television broadcast signals serving a particular designated market area; and (B) has access to local television broadcast signals from not more than one commercial, for-profit multichannel video provider. (4) COMMON TERMS.-Except as provided in paragraphs (1) through (3), any term used in this Act that is defined in the Communications Act of 1934 (47 U.S.C. 151 et seq.) has the meaning given that term in the Communications Act of 1934. SEC. 1011. [47 U.S.C. 1109] AUTHORIZATIONS OF APPROPRIATIONS. (a) COST OF LOAN GUARANTEES.-For the cost of the loans guaranteed under this Act, including the cost of modifying the loans, as defined in section 502 of the Congressional Budget Act of 1974 (2 U.S.C. 661(a)), there are authorized to be appropriated for fiscal years 2001 through 2006, such amounts as may be necessary. (b) COST OF ADMINISTRATION.-There is hereby authorized to be appropriated such sums as may be necessary to carry out the provisions of this Act, other than to cover costs under subsection (a). (c) AVAILABILITY.-Any amounts appropriated pursuant to the authorizations of appropriations in subsections (a) and (b) shall remain available until expended. SEC. 1012. [47 U.S.C. 1110] PREVENTION OF INTERFERENCE TO DIRECT BROADCAST SATELLITE SERVICES. (a) TESTING FOR HARMFUL INTERFERENCE.-The Federal Communications Commission shall provide for an independent technical demonstration of any terrestrial service technology proposed by any entity that has filed an application to provide terrestrial service in the direct broadcast satellite frequency band to determine whether the terrestrial service technology proposed to be provided by that entity will cause harmful interference to any direct broadcast satellite service. (b) TECHNICAL DEMONSTRATION.-In order to satisfy the requirement of subsection (a) for any pending application, the Commission shall select an engineering firm or other qualified entity independent of any interested party based on a recommendation made by the Institute of Electrical and Electronics Engineers (IEEE), or a similar independent professional organization, to perform the technical demonstration or analysis. The demonstration shall be concluded within 60 days after the date of enactment of this Act and shall be subject to public notice and comment for not more than 30 days thereafter. (c) DEFINITIONS.-As used in this section: (1) DIRECT BROADCAST SATELLITE FREQUENCY BAND.—The term "direct broadcast satellite frequency band" means the band of frequencies at 12.2 to 12.7 gigahertz. (2) DIRECT BROADCAST SATELLITE SERVICE.-The term “direct broadcast satellite service" means any direct broadcast INTERNET TAX FREEDOM ACT (Titles XI and XII of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999) TITLE XI-MORATORIUM ON CERTAIN TAXES SEC. 1100. [47 U.S.C. 151 note] SHORT TITLE. This title may be cited as the "Internet Tax Freedom Act". SEC. 1101. [47 U.S.C. 151 note] MORATORIUM. (a) MORATORIUM.-No State or political subdivision thereof shall impose any of the following taxes during the period beginning on October 1, 1998, and ending 3 years after the date of the enactment of this Act (1) taxes on Internet access, unless such tax was generally imposed and actually enforced prior to October 1, 1998; and (2) multiple or discriminatory taxes on electronic com merce. (b) PRESERVATION OF STATE AND LOCAL TAXING AUTHORITY.— Except as provided in this section, nothing in this title shall be construed to modify, impair, or supersede, or authorize the modification, impairment, or superseding of, any State or local law pertaining to taxation that is otherwise permissible by or under the Constitution of the United States or other Federal law and in effect on the date of enactment of this Act. (c) LIABILITIES AND PENDING CASES.-Nothing in this title affects liability for taxes accrued and enforced before the date of enactment of this Act, nor does this title affect ongoing litigation relating to such taxes. (d) DEFINITION OF GENERALLY IMPOSED AND ACTUALLY ENFORCED.—For purposes of this section, a tax has been generally imposed and actually enforced prior to October 1, 1998, if, before that date, the tax was authorized by statute and either (1) a provider of Internet access services had a reasonable opportunity to know by virtue of a rule or other public proclamation made by the appropriate administrative agency of the State or political subdivision thereof, that such agency has interpreted and applied such tax to Internet access services; or (2) a State or political subdivision thereof generally collected such tax on charges for Internet access. (e) EXCEPTION TO MORATORIUM. (1) IN GENERAL.-Subsection (a) shall also not apply in the case of any person or entity who knowingly and with knowledge of the character of the material, in interstate or foreign commerce by means of the World Wide Web, makes any communication for commercial purposes that is available to any |