VoIP Regulatory Freedom Act of 2004

VoIP Regulatory Freedom Act of 2004 - Reserves solely to the Federal Government the responsibility and 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, or delegation to States, of such authority.

Directs the Federal Communications Commission (FCC) to: (1) establish rules and standards for appropriate arrangements to compensate providers of facilities and equipment used to transmit communications employing a connected VoIP application; and (2) maximize participation in the support of universal service among the greatest number of providers of connected VoIP applications. Requires such providers to assist the Federal Government in enforcement actions.

Requires the FCC to appoint an appropriate representative industry organization to develop guidelines, protocols, or performance requirements pertaining to the offering or provision of connected VoIP applications for: (1) providing comparable capabilities to 911 services; (2) improving use by the disabled community; (3) improving reliability of VoIP applications; and (4) ensuring appropriate security for the application and voice communications.

Prohibits a State or political subdivision from imposing a tax or other charge on the offering or provision of a VoIP application.