H.R. 6335

119 HR 6335 IH: Education Not Endless Scrolling Act
 U.S. House of Representatives
 2025-12-01
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 6335  IN THE HOUSE OF REPRESENTATIVES   December 1, 2025   Mr. Auchincloss  (for himself and  Ms. Goodlander ) introduced the following bill; which was referred to the  Committee on Ways and Means , and in addition to the Committee on  Education and Workforce , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned   A BILL
To amend the Internal Revenue Code of 1986 to impose a tax on digital advertising services, and for other purposes.
1.
Short title
This Act may be cited as the   Education Not Endless Scrolling Act  .
2.
Tax on digital advertising services
(a)
In general
 Chapter 33  of the Internal Revenue Code of 1986 is amended by inserting after subchapter C the following new subchapter:
D
Digital Advertising Services
Sec. 4286. Imposition of tax.
4286.
Imposition of tax
(a)
In general
There is hereby imposed on each covered taxpayer for any taxable year a tax equal to 50 percent of the amount by which the taxpayer’s gross receipts for the preceding taxable year which are attributable to hosting digital advertising services in the United States exceeds $2,500,000,000.
(b)
Covered taxpayer
For purposes of this section, the term  covered taxpayer  means, with respect to any taxable year, any person—
(1)
engaged in the business of hosting digital advertising services, and
(2)
whose gross receipts for the preceding taxable year which are attributable to hosting digital advertising services are at least $2,500,000,000.
(c)
Digital advertising services
For purposes of this section, the term  digital advertising services  means advertisement services on digital interfaces, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, sponsored shopping and search results, and other comparable advertising services.
(d)
Other definitions
In this section—
(1)
Gross receipts
The term  gross receipts  has the same meaning as when used in section 448(c)(3)(C).
(2)
Digital interface
The term  digital interface  means any type of software, including a website, a part of a website, or an application.
(e)
Regulations
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations that impose a penalty fee on any person engaged in the business of hosting digital advertising services who deliberately advertises or promotes the use of virtual private network services for the purpose of evading the tax imposed under this section.
  .
(b)
Clerical amendment
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:
Subchapter D—Digital Advertising Services
  .
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
3.
Local Journalism Preservation Trust Fund
(a)
In general
Subchapter A of  chapter 98  of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
9512.
Local Journalism Preservation Trust Fund
(a)
Creation of Trust Fund
There is hereby established in the Treasury of the United States a trust fund to be known as the  Local Journalism Preservation Trust Fund , consisting of such amounts as may be appropriated to such Trust Fund as provided in this section.
(b)
Transfer to Trust Fund of amounts equivalent to certain taxes
There are hereby appropriated to the Local Journalism Preservation Trust Fund amounts equivalent to one-third of the taxes received in the Treasury under section 4286. Such amounts shall be held in such Trust Fund unless and until a law is enacted which establishes a tax credit for—
(1)
local journalism entities for expenses related to the hiring of journalists, or
(2)
small businesses for expenses related to advertising in local news outlets.
(c)
Transfers from Trust Fund on account of certain credits
After the effective date of the first law which meets the description in subsection (b), the Secretary shall pay from time to time into the general fund of the Treasury amounts equivalent to the credits allowed under each law which meets the description of subsection (b). Such amounts shall be transferred on the basis of estimates by the Secretary, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or less than the credits allowed.
 .
(b)
Clerical amendment
The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item:
9512. Local Journalism Preservation Trust Fund.
  .
(c)
Effective date
The amendments made by this section shall apply to taxes received after December 31, 2025.
4.
One-on-One Tutoring Trust Fund
(a)
In general
Subchapter A of  chapter 98  of the Internal Revenue Code of 1986, as amended by section 3, is amended by adding at the end the following new section:
9513.
One-on-One Tutoring Trust Fund
(a)
Creation of Trust Fund
There is hereby established in the Treasury of the United States a trust fund to be known as the  One-on-One Tutoring Trust Fund , consisting of such amounts as may be appropriated to such Trust Fund as provided in this section.
(b)
Transfer to Trust Fund of amounts equivalent to certain taxes
There are hereby appropriated to the One-on-One Tutoring Trust Fund amounts equivalent to one-third of the taxes received in the Treasury under section 4286.
(c)
Expenditures from Trust Fund
Amounts in the One-on-One Tutoring Trust Fund shall be available, without further appropriation, for making expenditures to carry out the purposes of the grant program established under section 6 of the Education Not Endless Scrolling Act.
 .
(b)
Clerical amendment
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:
9513. One-on-One Tutoring Trust Fund.
  .
(c)
Effective date
The amendments made by this section shall apply to taxes received after December 31, 2025.
5.
Career and Technical Education Support Trust Fund
(a)
In general
Subchapter A of  chapter 98  of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section:
9514.
Career and Technical Education Support Trust Fund
(a)
Creation of Trust Fund
There is hereby established in the Treasury of the United States a trust fund to be known as the  Career and Technical Education Support Trust Fund , consisting of such amounts as may be appropriated to such Trust Fund as provided in this section.
(b)
Transfer to Trust Fund of amounts equivalent to certain taxes
There are hereby appropriated to the Career and Technical Education Support Trust Fund amounts equivalent to one-third of the taxes received in the Treasury under section 4286.
(c)
Expenditures from Trust Fund
Amounts in the Career and Technical Education Support Trust Fund shall be available, without further appropriation, for making expenditures to carry out section 111 of the Carl D. Perkins Career and Technical Education Act of 1965.
 .
(b)
Clerical amendment
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:
9514. Career and Technical Education Support Trust Fund.
  .
(c)
Effective date
The amendments made by this section shall apply to taxes received after December 31, 2025.
6.
Grant program
(a)
Grant program authorized
Not later than 180 days after the date of enactment of this Act, the Secretary of Education shall award grants, on a competitive basis, to State educational agencies to provide funds to eligible schools served by such agencies to support individual tutoring programs for students.
(b)
Regulations
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.
(c)
Definitions
In this section:
(1)
Eligible school
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. ).
(2)
ESEA terms
The terms  elementary school ,  secondary school , and  State educational agency  have the meanings given the terms in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ).
7.
Support for career and technical education
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:
(e)
Clarification
For fiscal year 2027 and each succeeding fiscal year, each place in this section that the phrases  amount appropriated under section 9  and  amount appropriated for allotments under this section  are 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.
 .