Education Not Endless Scrolling Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6335 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6335 To amend the Internal Revenue Code of 1986 to impose a tax on digital advertising services, and for other purposes. _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Education Not Endless Scrolling Act''. SEC. 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: ``Subchapter D--Digital Advertising Services ``Sec. 4286. Imposition of tax. ``SEC. 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 receip