Skip to main content
S 2721 109th Congress Senate 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 2006

Introduced: May 4, 2006 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 4, 2006
Read twice and referred to the Committee on Finance.
May 4, 2006
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Business Activity Tax Simplification Act of 2006 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.

What's happening now May 4, 2006

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1956 Related bill Business Activity Tax Simplification Act of 2006
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Crapo, Mike
Idaho · May 4, 2006
 R
Thune, John
South Dakota · May 4, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2721: Business Activity Tax Simplification Act of 2006. 109th Congress. Open America. https://openamerica.io/bill/109-S-2721/
MLA
"S. 2721: Business Activity Tax Simplification Act of 2006." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-2721/.
Bluebook (legal)
S. 2721, 109th Cong. (2026), https://openamerica.io/bill/109-S-2721/.
Markdown link
[S. 2721: Business Activity Tax Simplification Act of 2006](https://openamerica.io/bill/109-S-2721/)
Report a problem