Research ReportCRS In FocusVersion 2
IF12919
The Evolution of P.L. 86-272’s State Income Tax Immunity for Income Derived from Interstate Commerce
Published Feb 21, 2025Updated Jun 21, 2025
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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.