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S. 3027 119th Congress Senate

Interstate Commerce Simplification Act of 2025

Official title: A bill to amend Public Law 86-272 to expand the prohibition of State taxation relating to certain solicitation of orders.

Introduced: October 22, 2025 Introduced by: Ron Johnson Republican · Wisconsin See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 22, 2025
Read twice and referred to the Committee on Finance.
Oct 22, 2025
Introduced in Senate
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What's happening now October 22, 2025

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Interstate Commerce Simplification Act of 2025

This bill expands the definition of solicitation of orders to include business activities that serve an independently valuable business function apart from the solicitation of orders for purposes of the limitation on a state’s authority to impose a net income tax on an out-of-state seller.

Under current law, a state is prohibited from imposing a net income tax on income derived from within the state from interstate commerce if the only business activity within the state is the solicitation of orders for the sale of tangible personal property, provided that the orders are approved (or rejected) and filled by shipment or delivery from outside of the state. Further, the Supreme Court has held that the term solicitation of orders includes (1) activities that are strictly essential to making requests for purchases, and (2) ancillary activities that serve no independent business function apart from their connection to requests for purchases.

Under the bill, the definition of solicitation of orders is expanded to include business activities that facilitate the solicitation of orders even if such business activities serve an independently valuable business function apart from the solicitation. 

 Related & companion bills 1
  • HR 427 Identical bill Interstate Commerce Simplification Act of 2025
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 4

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

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APA
U.S. Congress. (2026). S. 3027: Interstate Commerce Simplification Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-S-3027/
MLA
"S. 3027: Interstate Commerce Simplification Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-3027/.
Bluebook (legal)
S. 3027, 119th Cong. (2026), https://openamerica.io/bill/119-S-3027/.
Markdown link
[S. 3027: Interstate Commerce Simplification Act of 2025](https://openamerica.io/bill/119-S-3027/)
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