Business Activity Tax Simplification Act of 2015
Bill journey · stage 2 of 5
Under committee review
What it doesSummary introduced in house (Jun 1, 2015)
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.
What just happenedJun 17, 2015
Ordered to be Reported by the Yeas and Nays: 18 - 7.
Who’s behind it
- Introduced in HouseJun 1, 2015
- Jun 17, 2015Committee
Ordered to be Reported by the Yeas and Nays: 18 - 7.
Judiciary Committee - Jun 17, 2015Committee
Committee Consideration and Mark-up Session Held.
Judiciary Committee - Jun 16, 2015Committee
Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
Judiciary Committee - Jun 2, 2015Committee
Subcommittee Hearings Held.
Administrative State, Regulatory Reform, and Antitrust Subcommittee - Jun 2, 2015Committee
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Administrative State, Regulatory Reform, and Antitrust Subcommittee - Jun 1, 2015IntroReferralH11100
Referred to the House Committee on the Judiciary.
Judiciary Committee - Jun 1, 2015IntroReferralIntro-H
Introduced in House
- Jun 1, 2015IntroReferral1000
Introduced in House