Skip to main content
HR 6978 115th Congress House Taxation State and local taxation Tax administration and collection, taxpayers

Business Activity Tax Simplification Act of 2018

Introduced: September 28, 2018 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Nov 15, 2018
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Sep 28, 2018
Referred to the House Committee on the Judiciary.
Sep 28, 2018
Introduced in House
 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 2018

This bill expands the federal prohibition against state taxation of interstate commerce to include taxation of out-of-state transactions involving all forms of property and services, including the furnishing or gathering of information and sales or transactions involving digital goods or services. (Under current law, the prohibition applies only to sales of tangible personal property.)

The bill also (1) prohibits state taxation of an out-of-state entity unless the entity has a physical presence in the taxing state, (2) sets forth criteria for determining physical presence in a state, and (3) specifies requirements for computing the tax liability of affiliated businesses operating in a state.

What's happening now November 15, 2018

Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Scott, Robert C. "Bobby"
Virginia · Sep 28, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6978: Business Activity Tax Simplification Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6978/
MLA
"H.R. 6978: Business Activity Tax Simplification Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6978/.
Bluebook (legal)
H.R. 6978, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6978/.
Markdown link
[H.R. 6978: Business Activity Tax Simplification Act of 2018](https://openamerica.io/bill/115-HR-6978/)
Report a problem