Business Activity Tax Simplification Act of 2008
Latest action · Feb 25, 2008 Referred to the Subcommittee on Commercial and Administrative Law.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedFeb 7, 2008
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Business Activity Tax Simplification Act of 2008- 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 determining that a person has a physical presence in a state.
Cosponsors 30
Members who signed on, in the order they did. Signatures ran from Feb 7, 2008 to Sep 29, 2008; 12 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-AL | Artur Davis | Original | Feb 7, 2008 |
| R-VA | Bob Goodlatte | Original | Feb 7, 2008 |
| R-CA | Elton Gallegly | Original | Feb 7, 2008 |
| D-GA | Henry C. "Hank" Johnson, Jr. | Original | Feb 7, 2008 |
| R-IN | Mike Pence | Original | Feb 7, 2008 |
| D-VA | Robert C. "Bobby" Scott | Original | Feb 7, 2008 |
| D-FL | Robert Wexler | Original | Feb 7, 2008 |
| D-TX | Sheila Jackson Lee | Original | Feb 7, 2008 |
| D-SD | Stephanie Herseth Sandlin | Original | Feb 7, 2008 |
| R-OH | Steve Chabot | Original | Feb 7, 2008 |
| R-FL | Tom Feeney | Original | Feb 7, 2008 |
| D-CA | Zoe Lofgren | Original | Feb 7, 2008 |
| D-NY | Anthony D. Weiner | Feb 26, 2008 | |
| R-TN | David Davis | Feb 26, 2008 | |
| R-MO | W. Todd Akin | Feb 26, 2008 | |
| R-NC | Walter B. Jones | Feb 26, 2008 | |
| D-NY | Gregory W. Meeks | Apr 2, 2008 | |
| R-AZ | Trent Franks | Apr 2, 2008 | |
| R-SC | Joe Wilson | Apr 9, 2008 | |
| D-FL | Debbie Wasserman Schultz | Apr 29, 2008 | |
| R-IL | Ray LaHood | May 6, 2008 | |
| D-OK | Dan Boren | May 19, 2008 | |
| R-VA | Robert J. Wittman | May 22, 2008 | |
| R-VA | Thelma D. Drake | May 22, 2008 | |
| D-FL | Alcee L. Hastings | Jun 9, 2008 | |
| R-VA | Tom Davis | Jun 11, 2008 | |
| R-OH | Jim Jordan | Jun 25, 2008 | |
| R-VA | Virgil H. Goode Jr. | Jun 25, 2008 | |
| R-VA | Eric Cantor | Jun 26, 2008 | |
| R-MN | Michele Bachmann | Sep 29, 2008 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Judiciary Committee | Referred Feb 7, 2008 |
| Commercial and Administrative Law Subcommittee | Referred Feb 26, 2008 |
Actions 4
Everything that happened, newest first.
- Feb 25, 2008Referred to the Subcommittee on Commercial and Administrative Law.
- Feb 7, 2008Introduced in House
- Feb 7, 2008Sponsor introductory remarks on measure. (CR E137)
- Feb 7, 2008Referred to the House Committee on the Judiciary.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Extensions | Debate and remarks E137 | Rick Boucher D-VA | Feb 7, 2008 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Printed hearings 2
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 110-187 | BUSINESS ACTIVITY TAX SIMPLIFICATION ACT OF 2008237 pages | Judiciary Committee | Jun 24, 2008 |
| Serial No. 110-71 | FULL COMMITTEE HEARING ON BUSINESS ACTIVITY TAXES AND THEIR IMPACT ON SMALL BUSINESSES111 pages | Small Business Committee | Feb 14, 2008 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1726 | Business Activity Tax Simplification Act of 2007 | Related bill | Jun 28, 2007 |
| S 3670 | A bill to regulate certain State and local taxation of electronic commerce, and for other purposes. | Related bill | Oct 1, 2008 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To regulate certain State taxation of interstate commerce, and for other purposes.
- Short Titles as Introduced
- Business Activity Tax Simplification Act of 2008
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Feb 7, 2008Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
