H.R. 2992 · 113th Congress
Business Activity Tax Simplification Act of 2013
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
SensenbrennerSponsor12 cosponsors · 2 D, 10 R
R
Bachus
SC
R
Chabot
JD
R
Duncan
BG
R
Goodlatte
AH
D
Hastings
JJ
R
Jordan
BS
D
Scott
WJ
R
Jones
DC
R
Collins
TF
R
Franks
JC
R
Chaffetz
HC
R
Coble7 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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…
What it does: CRS summary · Introduced in House · Aug 2, 2013
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.
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 2013
Latest action (Feb 26, 2014): Subcommittee Hearings Held.
Policy area: Taxation · Origin: House · Introduced: Aug 2, 2013
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.