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HR 3220 108th Congress House Taxation Arts, Culture, Religion Commerce Exhibitions Fees Government Operations and Politics Income tax Interstate commerce Law Licenses Local taxation Service industries Sports and Recreation State taxation

Business Activity Tax Simplification Act of 2003

Introduced: October 1, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 13, 2004
Subcommittee Hearings Held.
Oct 22, 2003
Referred to the Subcommittee on Commercial and Administrative Law.
Oct 1, 2003
Referred to the House Committee on the Judiciary.
Oct 1, 2003
Sponsor introductory remarks on measure. (CR E1947)
Oct 1, 2003
Introduced in House
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 Plain-English summary Congressional Research Service

Business Activity Tax Simplification Act of 2003 - Amends Federal law concerning the taxation of interstate commerce to expand the scope of the protections prohibiting taxation by jurisdictions of the income of out-of-state corporations whose in-state presence is nominal from just tangible personal property to include intangible property and services.

Requires an out-of-state company to have a physical presence in a State before the State can impose franchise taxes, business license taxes, and other business activity taxes.

What's happening now May 13, 2004

Subcommittee Hearings Held.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 5
All 5 Democratic 2 Republican 3
R
Sessions, Pete
Texas · Feb 10, 2004
 D
Smith, Adam
Washington · Dec 8, 2003
 D
Meeks, Gregory W.
New York · Nov 21, 2003
 R
Cole, Tom
Oklahoma · Oct 30, 2003
 R
Wilson, Joe
South Carolina · Oct 1, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3220: Business Activity Tax Simplification Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-3220/
MLA
"H.R. 3220: Business Activity Tax Simplification Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-3220/.
Bluebook (legal)
H.R. 3220, 108th Cong. (2026), https://openamerica.io/bill/108-HR-3220/.
Markdown link
[H.R. 3220: Business Activity Tax Simplification Act of 2003](https://openamerica.io/bill/108-HR-3220/)
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