Business Activity Tax Simplification Act of 2013
Latest action · Feb 26, 2014 Subcommittee Hearings Held.
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.
- IntroducedAug 2, 2013
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
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.
Cosponsors 12
Members who signed on, in the order they did. Signatures ran from Aug 2, 2013 to Jul 24, 2014; 7 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-FL | Alcee L. Hastings | Original | Aug 2, 2013 |
| R-VA | Bob Goodlatte | Original | Aug 2, 2013 |
| R-SC | Jeff Duncan | Original | Aug 2, 2013 |
| R-OH | Jim Jordan | Original | Aug 2, 2013 |
| D-VA | Robert C. "Bobby" Scott | Original | Aug 2, 2013 |
| R-AL | Spencer Bachus | Original | Aug 2, 2013 |
| R-OH | Steve Chabot | Original | Aug 2, 2013 |
| R-NC | Walter B. Jones | Oct 28, 2013 | |
| R-GA | Doug Collins | Mar 13, 2014 | |
| R-AZ | Trent Franks | Apr 30, 2014 | |
| R-UT | Jason Chaffetz | Jun 18, 2014 | |
| R-NC | Howard Coble | Jul 24, 2014 |
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 Aug 2, 2013 |
| Administrative State, Regulatory Reform, and Antitrust Subcommittee | Referred Sep 13, 2013Hearings Feb 26, 2014 |
Actions 4
Everything that happened, newest first.
- Feb 26, 2014Subcommittee Hearings Held.
- Sep 13, 2013Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
- Aug 2, 2013Introduced in House
- Aug 2, 2013Referred to the House Committee on the Judiciary.
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 1
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. 113-70 | BUSINESS ACTIVITY TAX SIMPLIFICATION ACT OF 2013194 pages | Judiciary Committee | Feb 26, 2014 |
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 2013
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Aug 2, 2013Introduced 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.
