HR 2584
114th Congress
House
Taxation
State and local taxation
Tax administration and collection, taxpayers
Business Activity Tax Simplification Act of 2015
Introduced: June 1, 2015
See on congress.gov
Everywhere this bill has been
7 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 2015
Ordered to be Reported by the Yeas and Nays: 18 - 7.
Jun 17, 2015
Committee Consideration and Mark-up Session Held.
Jun 16, 2015
Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
Jun 2, 2015
Subcommittee Hearings Held.
Jun 2, 2015
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Jun 1, 2015
Referred to the House Committee on the Judiciary.
Jun 1, 2015
Introduced in House
Plain-English summary
Business Activity Tax Simplification Act of 2015
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.
What's happening now
Ordered to be Reported by the Yeas and Nays: 18 - 7.
Committees of jurisdiction
2
Cosponsors
1