US Congress House Bill 2584 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on June 1 2015 - 25% progression, died in chamber
Action: 2015-06-17 - Ordered to be Reported by the Yeas and Nays: 18 - 7.
Text: Latest bill text (Introduced) [PDF]

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.

Business Activity Tax Simplification Act of 2015

Rep. Steve Chabot [R-OH]

Rep. Robert Scott [D-VA]

Date	Chamber	Action
2015-06-17	House	Ordered to be Reported by the Yeas and Nays: 18 - 7.
2015-06-17	House	Committee Consideration and Mark-up Session Held.
2015-06-16	House	Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
2015-06-02	House	Subcommittee Hearings Held.
2015-06-02	House	Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
2015-06-01	House	Referred to the House Committee on the Judiciary.
2015-06-01	House	Introduced in House

Type	Source
Summary	https://www.congress.gov/bill/114th-congress/house-bill/2584/all-info
Text	https://www.congress.gov/114/bills/hr2584/BILLS-114hr2584ih.pdf