HR 6335
Education Not Endless Scrolling Act
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Bill overview
The Education Not Endless Scrolling Act proposes a new tax on digital advertising services hosted in the United States, specifically targeting companies with gross receipts exceeding $2.5 billion. It establishes three new trust funds – the Local Journalism Preservation Trust Fund, the One-on-One Tutoring Trust Fund, and the Career and Technical Education Support Trust Fund – to support local journalism, tutoring programs, and career and technical education, respectively. These trust funds will be funded by one-third of the taxes collected under the new digital advertising tax, with the remaining two-thirds going to the general fund.
Key provisions
- Imposes a 50% tax on gross receipts attributable to digital advertising services for covered taxpayers exceeding $2.5 billion.
- Creates the Local Journalism Preservation Trust Fund to support local news outlets.
- Creates the One-on-One Tutoring Trust Fund to support individual tutoring programs.
- Creates the Career and Technical Education Support Trust Fund to support career and technical education programs.
- The trust funds will be funded by one-third of the digital advertising tax revenue.
- Establishes a grant program to provide funding to eligible schools for tutoring programs.
- Amends the Carl D. Perkins Career and Technical Education Act to include funding from the new trust fund.
- Includes provisions for regulations and penalties related to evading the digital advertising tax.
Who is affected
- Digital advertising companies
- Taxpayers engaged in hosting digital advertising services
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119th CONGRESS — 1st Session
H. R. 6335
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to impose a tax on digital advertising services, and for other purposes.
This Act may be cited as the Education Not Endless Scrolling Act
.
For purposes of this section, the term covered taxpayer means, with respect to any taxable year, any person—
engaged in the business of hosting digital advertising services, and
The table of subchapters for chapter 33 of such Code is amended by inserting after the item relating to subchapter C the following new item:
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Local Journalism Preservation Trust Fund, consisting of such amounts as may be appropriated to such Trust Fund as provided in this section.
local journalism entities for expenses related to the hiring of journalists, or
small businesses for expenses related to advertising in local news outlets.
The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item:
The amendments made by this section shall apply to taxes received after December 31, 2025.
One-on-One Tutoring Trust Fund, consisting of such amounts as may be appropriated to such Trust Fund as provided in this section.
The table of sections for subchapter A of chapter 98 of such Code, as amended by section 3, is amended by adding at the end the following new item:
The amendments made by this section shall apply to taxes received after December 31, 2025.
Career and Technical Education Support Trust Fund, consisting of such amounts as may be appropriated to such Trust Fund as provided in this section.
The table of sections for subchapter A of chapter 98 of such Code, as amended by the preceding provisions of this Act, is amended by adding at the end the following new item:
The amendments made by this section shall apply to taxes received after December 31, 2025.
The Secretary of Education shall promulgate regulations and issue any guidance that may be necessary to award the grants under subsection (a), which shall include any application requirements, grant periods, and grant amounts, and the requirements for the individual tutoring programs to be funded by such grants.
In this section:
The term eligible school means an elementary school or secondary school that receives funds under title I of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.).
Section 111 of the Carl D. Perkins Career and Technical Education Act of 1965 (20 U.S.C. 2321) is amended by adding at the end the following:
amount appropriated under section 9and
amount appropriated for allotments under this sectionare used, such phrases shall also include the aggregate amount appropriated to the Career and Technical Education Support Trust Fund under section 9514 of the Internal Revenue Code of 1986 for the preceding fiscal year.