HR 5267
110th Congress
House
Taxation
Commerce
Government Operations and Politics
Income tax
Interstate commerce
Local taxation
Service industries
State taxation
Business Activity Tax Simplification Act of 2008
Introduced: February 7, 2008
See on congress.gov
Everywhere this bill has been
4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 25, 2008
Referred to the Subcommittee on Commercial and Administrative Law.
Feb 7, 2008
Referred to the House Committee on the Judiciary.
Feb 7, 2008
Sponsor introductory remarks on measure. (CR E137)
Feb 7, 2008
Introduced in House
Plain-English summary
Business Activity Tax Simplification Act of 2008- 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
Referred to the Subcommittee on Commercial and Administrative Law.
Committees of jurisdiction
2