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HR 3063 116th Congress House Taxation State and local taxation Tax administration and collection, taxpayers

Business Activity Tax Simplification Act of 2019

Introduced: June 3, 2019 See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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, 2019
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Jun 3, 2019
Referred to the House Committee on the Judiciary.
Jun 3, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

Business Activity Tax Simplification Act of 2019

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 June 28, 2019

Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Cline, Ben
Virginia · Sep 19, 2019
 R
Joyce, John
Pennsylvania · Jun 13, 2019
 D
Scott, Robert C. "Bobby"
Virginia · Jun 3, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3063: Business Activity Tax Simplification Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-3063/
MLA
"H.R. 3063: Business Activity Tax Simplification Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-3063/.
Bluebook (legal)
H.R. 3063, 116th Cong. (2026), https://openamerica.io/bill/116-HR-3063/.
Markdown link
[H.R. 3063: Business Activity Tax Simplification Act of 2019](https://openamerica.io/bill/116-HR-3063/)
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