I vigorously oppose the proposal to tax text messaging for the following overriding reasons:

1. The House leadership has committed that there will be no new taxes during the first regular session of the 14th Congress. We shall abide with this commitment to our people.
2. Text messaging is the cheapest, fastest and most convenient means of communication particularly for the masses and taxing text messaging would burden the ordinary users.
3. Even if the tax is imposed on the service provider, it would just the same be shifted to the cell phone user through increased charges.
4. A tax on text messaging would impair or restrict the constitutionally guaranteed right of communication.
5. When one buys a cell phone, the price he pays for the unit includes the corresponding value added tax (VAT). Another tax on using the said cell phone for text messaging would be an uncalled for and unreasonable impost.
6. In lieu of a tax on text messaging, a serious study should be made on the advisability of imposing a windfall tax on service providers considering that the facility of text messaging does not require any additional costs to service providers.