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S 1726 110th Congress Senate

Business Activity Tax Simplification Act of 2007

Official title: A bill to regulate certain State taxation of interstate commerce, and for other purposes.

Introduced: June 28, 2007 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation CommerceGovernment Operations and PoliticsIncome taxInterstate commerce
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Local taxationService industriesState taxation
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 28, 2007
Read twice and referred to the Committee on Finance.
Jun 28, 2007
Sponsor introductory remarks on measure. (CR S8694-8695)
Jun 28, 2007
Introduced in Senate
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 Latest action June 28, 2007

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Business Activity Tax Simplification Act of 2007 - 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.

 Related & companion bills 2
  • HR 5267 Related bill Business Activity Tax Simplification Act of 2008
  • S 3670 Related bill A bill to regulate certain State and local taxation of electronic commerce, and for other purposes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · Jun 28, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1726: Business Activity Tax Simplification Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-S-1726/
MLA
"S. 1726: Business Activity Tax Simplification Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-1726/.
Bluebook (legal)
S. 1726, 110th Cong. (2026), https://openamerica.io/bill/110-S-1726/.
Markdown link
[S. 1726: Business Activity Tax Simplification Act of 2007](https://openamerica.io/bill/110-S-1726/)
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