VOIP Regulatory Freedom Act of 2004

VOIP Regulatory Freedom Act of 2004 - Reserves solely to the Federal Government the authority to regulate the offering or provision of a voice-over-Internet-protocol (VOIP) application (an application that uses the Internet or any successor protocol to offer two-way or multidirectional voice communications). Prohibits State regulation of such authority.

States that nothing in this Act: (1) limits State jurisdiction over 911 and enhanced-911 telephone services; (2) exempts providers of a VOIP application from State universal service preservation and interprovider compensation requirements; or (3) affects the authority of the Federal Communications Commission (FCC) or any State to regulate the facilities used to transmit a voice communication of a VOIP application.

Requires the FCC to: (1) conclude a proceeding establishing a transition period in which providers of a VOIP application are required to provide 911 and enhanced-911 services comparable to those provided by other telecommunications carriers; and (2) report to specified congressional committees on the progress of enhanced-911 implementation for connected VOIP applications.

Preserves the obligation of a VOIP application provider to furnish authorized law enforcement authorities all information, facilities, and technical assistance necessary to accomplish an interception (of a phone call) or the installation of a pen register or trap and trace device. Requires a report from the: (1) Comptroller General to specified congressional committees addressing technical problems encountered by law enforcement authorities when intercepting and analyzing communications over the Internet or using the Internet protocol; and (2) FCC to such committees assessing the first ten years of implementation of the Communications Assistance for Law Enforcement Act.

Terminates this Act three years after its enactment.