Although one that has a basis in discussions that have been ongoing on the fact that Internet access is uniquely subsidized to allow it to have unlimited access for tiny set fees. Unlike cell companies, long distance companies and basically every other form of telecommunications which must pay for access to the local phone infrastructure on a per-minute basis, Internet Service Providers get to connect essentially for the cost of local phone service.
If that subsidy, which is paid for by local phone users (essentially a regressive tax for the benefit of Internet users), there would be the equivalent of a "bit tax" for the time it takes to upload email from your computer.
There have been periodic efforts to end that subsidy which have helped spur the "modem tax" and "bit tax" rhetoric and fake hoax emails, partly as an ideological weapon I think to intimidate Congresspeople getting panicked calls and thereby dressing any end to the ISP subsidy in the cloak of a "tax increase."
-- Nathan Newman