; and (2) includes findings on the amount of revenues obligated or expended by each State or political subdivision thereof for any purpose other than the purpose for which any such fees or charges are specified. (c) Definitions In this section: (1) Commercial mobile service The term commercial mobile service has the meaning given that term under section 332(d) of the Communications Act of 1934 ( 47 U.S.C. 332(d) ). (2) Commission The term Commission means the Federal Communications Commission. (3) IP-enabled voice service The term IP-enabled voice service shall include— (A) an interconnected VoIP service, as defined in section 9.3 of the title 47 of the Code of Federal Regulations, or any successor thereto