UNDER THE PROPOSAL, THE FEDERAL EXCISE TAX ON TELEPHONE REVENUE, SCHEDULED FOR REPEAL AT THE TIME THE PROPOSAL WAS WRITTEN, WOULD BE CONTINUED FOR USE IN A 911 EMERGENCY TELEPHONE TRUST FUND. THE FUND WOULD BE COLLECTED BY THE FEDERAL GOVERNMENT, DISTRIBUTED TO THE STATES IN PROPORTION TO TELEPHONE EXCISE REVENUES, AND ADMINISTERED BY STATE LAW ENFORCEMENT PLANNING AGENCIES, THROUGH SUBVENTIONS TO LOCAL GOVERNMENTS. A DISCUSSION OF THE NEED FOR SUCH A FUND POINTS TO REASONS FOR THE FRAGMENTED GROWTH OF 911, NOTING THAT OTHER METHODS OF FINANCING 911 SYSTEMS HAVE PROVED INADEQUATE BECAUSE OF THE LARGE INITIAL AND RECURRING COSTS INVOLVED, AND THE LACK OF COOPERATION AMONG LOCAL GOVERNMENTS. IT IS SUGGESTED THAT, WITH THE TRUST FUND, 911 IMPLEMENTATION WOULD BECOME LESS OF A POLITICAL ISSUE AND MORE OF A TECHNICAL AND ADMINISTRATIVE ONE. REASONS FOR RETAINING FEDERAL COLLECTION OF THE EXCISE TAX ARE DISCUSSED, AS ARE ADVANTAGES OF STATE DISTRIBUTION AND ADMINISTRATION. THE ECONOMIC EFFECTS OF RETAINING THE TELEPHONE EXCISE TAX ARE CONSIDERED, TOGETHER WITH THE BURDEN IMPOSED BY THE TAX ON FAMILIES OF VARIOUS INCOME LEVELS. FOOTNOTES ARE INCLUDED.