H.R. 3220 · 108th Congress
Business Activity Tax Simplification Act of 2003
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
30 cosponsors · 9 D, 21 R
10 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Business Activity Tax Simplification Act of 2003 - Amends Federal law concerning the taxation of interstate commerce to expand the scope of the protections prohibiting taxation by jurisdictions of the income of out-of-state corporations whose in-state presence is nominal from just tangible personal property to include intangible property and services.
What it does: CRS summary · Introduced in House · Oct 1, 2003
Business Activity Tax Simplification Act of 2003 - Amends Federal law concerning the taxation of interstate commerce to expand the scope of the protections prohibiting taxation by jurisdictions of the income of out-of-state corporations whose in-state presence is nominal from just tangible personal property to include intangible property and services.
Requires an out-of-state company to have a physical presence in a State before the State can impose franchise taxes, business license taxes, and other business activity taxes.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Business Activity Tax Simplification Act of 2003
Latest action (May 13, 2004): Subcommittee Hearings Held.
Policy area: Taxation · Origin: House · Introduced: Oct 1, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.