Page:United States Statutes at Large Volume 121.djvu/1048

 PUBLIC LAW 110–108—OCT. 31, 2007

121 STAT. 1027

SEC. 7. EFFECTIVE DATE.

47 USC 151 note.

This Act, and the amendments made by this Act, shall take effect on November 1, 2007, and shall apply with respect to taxes in effect as of such date or thereafter enacted, except as provided in section 1104 of the Internet Tax Freedom Act (47 U.S.C. 151 note). Approved October 31, 2007.

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LEGISLATIVE HISTORY—H.R. 3678 (S. 2128): HOUSE REPORTS: No. 110–372 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 153 (2007): Oct. 16, considered and passed House. Oct. 25, considered and passed Senate, amended. Oct. 30, House concurred in Senate amendment.

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