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HR 2992 113th Congress House

Business Activity Tax Simplification Act of 2013

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

Introduced: August 2, 2013 See on congress.gov
Taxation State and local taxation
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 26, 2014
Subcommittee Hearings Held.
Sep 13, 2013
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Aug 2, 2013
Referred to the House Committee on the Judiciary.
Aug 2, 2013
Introduced in House
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 Latest action February 26, 2014

Subcommittee Hearings Held.

 Plain-English summary Congressional Research Service

Business Activity Tax Simplification Act of 2013 - 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: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 10
All 10 Democratic 1 Republican 1
COBLE, HOWARD
· Jul 24, 2014
Chaffetz, Jason
· Jun 18, 2014
Franks, Trent
· Apr 30, 2014
Collins, Doug
· Mar 13, 2014
JONES, WALTER
· Oct 28, 2013
BACHUS, SPENCER
· Aug 2, 2013
CHABOT, STEVE
· Aug 2, 2013
GOODLATTE, ROBERT
· Aug 2, 2013
 R
Jordan, Jim
Ohio · Aug 2, 2013
 D
Scott, Robert C. "Bobby"
Virginia · Aug 2, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2992: Business Activity Tax Simplification Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2992/
MLA
"H.R. 2992: Business Activity Tax Simplification Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2992/.
Bluebook (legal)
H.R. 2992, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2992/.
Markdown link
[H.R. 2992: Business Activity Tax Simplification Act of 2013](https://openamerica.io/bill/113-HR-2992/)
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