US Congress House Bill 2992 (Prior Session Legislation)

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Spectrum: Moderate Partisan Bill (Republican 11-2)
Status: Introduced on August 2 2013 - 25% progression, died in chamber
Action: 2014-02-26 - Subcommittee Hearings Held.
Text: Latest bill text (Introduced) [PDF]

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.

Business Activity Tax Simplification Act of 2013

Rep. James Sensenbrenner [R-WI]	Rep. Spencer Bachus [R-AL]	Rep. Steve Chabot [R-OH]	Rep. Jason Chaffetz [R-UT]
Rep. Howard Coble [R-NC]	Rep. Doug Collins [R-GA]	Rep. Jeff Duncan [R-SC]	Rep. Trent Franks [R-AZ]
Rep. Bob Goodlatte [R-VA]	Rep. Alcee Hastings [D-FL]	Rep. Walter Jones [R-NC]	Rep. Jim Jordan [R-OH]
Rep. Robert Scott [D-VA]

Date	Chamber	Action
2014-02-26	House	Subcommittee Hearings Held.
2013-09-13	House	Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
2013-08-02	House	Referred to the House Committee on the Judiciary.

Type	Source
Summary	https://www.congress.gov/bill/113th-congress/house-bill/2992/all-info
Text	https://www.congress.gov/113/bills/hr2992/BILLS-113hr2992ih.pdf