Business Activity Tax Simplification Act of 2019
Latest action · Jun 28, 2019 Referred to the Subcommittee on Antitrust, 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.
- IntroducedJun 3, 2019
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Business Activity Tax Simplification Act of 2019
This bill expands the federal prohibition against state taxation of interstate commerce to include taxation of out-of-state transactions involving all forms of property and services, including the furnishing or gathering of information and sales or transactions involving digital goods or services. (Under current law, the prohibition applies only to sales of tangible personal property.)
The bill also (1) prohibits state taxation of an out-of-state entity unless the entity has a physical presence in the taxing state, (2) sets forth criteria for determining physical presence in a state, and (3) specifies requirements for computing the tax liability of affiliated businesses operating in a state.
Cosponsors 3
Members who signed on, in the order they did. Signatures ran from Jun 3, 2019 to Sep 19, 2019, with 1 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-VA | Robert C. "Bobby" Scott | Original | Jun 3, 2019 |
| R-PA | John Joyce | Jun 13, 2019 | |
| R-VA | Ben Cline | Sep 19, 2019 |
Actions 3
Everything that happened, newest first.
- Jun 28, 2019Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
- Jun 3, 2019Introduced in House
- Jun 3, 2019Referred to the House Committee on the Judiciary.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jun 3, 2019Introduced 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.