Business Activity Tax Simplification Act of 2006

3.0.0 1956 2023-01-13T04:50:34Z 2023-01-13T04:50:34Z House H HR 2005-04-28 109 hsju00 Judiciary Committee House Standing hsju09 Commercial and Administrative Law Subcommittee Reported by 2005-12-14T01:50:31Z Markup by 2005-12-14T01:50:22Z Hearings by 2005-09-27T20:58:44Z Referred to 2005-06-06T20:57:57Z Reported by 2006-07-18T02:08:17Z Markup by 2006-06-28T16:21:23Z Referred to 2005-04-28T14:08:05Z H. Rept. 109-575 Business Activity Tax Simplification Act of 2006 109 2721 S 2006-05-04 Read twice and referred to the Committee on Finance. Related bill CRS Providing for consideration of the bill (H.R. 1956) to regulate certain State taxation of interstate commerce, and for other purposes. 109 939 HRES 2006-12-07 Pursuant to the provisions of H. Res. 1096, H. Res. 939 is laid on the table. 11:19:35 Procedurally-related House 2006-07-24 19:33:13 Rules Committee Resolution H. Res. 939 Reported to House. Rule provides for consideration of H.R. 1956 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. Floor H1L210 2 House floor actions 2006-07-17 Placed on the Union Calendar, Calendar No. 330. Calendars H12410 2 House floor actions U00330 2006-07-17 Reported (Amended) by the Committee on Judiciary. H. Rept. 109-575. Committee H12200 2 House floor actions hsju00 Judiciary Committee 2006-07-17 Reported (Amended) by the Committee on Judiciary. H. Rept. 109-575. Committee 5000 9 Library of Congress hsju00 Judiciary Committee 2006-06-28 hsju00 Judiciary Committee 1 House committee actions Ordered to be Reported (Amended) by Voice Vote. Committee 2006-06-28 hsju00 Judiciary Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2005-12-13 hsju09 Commercial and Administrative Law Subcommittee 1 House committee actions Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote. Committee 2005-12-13 hsju09 Commercial and Administrative Law Subcommittee 1 House committee actions Subcommittee Consideration and Mark-up Session Held. Committee 2005-09-27 hsju09 Commercial and Administrative Law Subcommittee 1 House committee actions Subcommittee Hearings Held. Committee 2005-06-06 hsju09 Commercial and Administrative Law Subcommittee 1 House committee actions Referred to the Subcommittee on Commercial and Administrative Law. Committee 2005-04-28 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2005-04-28 Introduced in House IntroReferral Intro-H 9 Library of Congress 2005-04-28 Introduced in House IntroReferral 1000 9 Library of Congress G000289 Rep. Goodlatte, Bob [R-VA-6] ROBERT GOODLATTE R VA W. 6 N B000657 Rep. Boucher, Rick [D-VA-9] RICK BOUCHER D VA 9 2005-04-28 True C001038 Rep. Crowley, Joseph [D-NY-7] JOSEPH CROWLEY D NY 7 2005-04-28 True F000445 Rep. Forbes, J. Randy [R-VA-4] J. Forbes R VA Randy 4 2005-04-28 True M001137 Rep. Meeks, Gregory W. [D-NY-6] GREGORY MEEKS D NY W. 6 2005-04-28 True C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 2005-04-28 True B000013 Rep. Bachus, Spencer [R-AL-6] SPENCER BACHUS R AL 6 2005-04-28 True B000589 Rep. Boehner, John A. [R-OH-8] JOHN BOEHNER R OH A. 8 2005-04-28 True D000605 Rep. Drake, Thelma D. [R-VA-2] Thelma Drake R VA D. 2 2005-04-28 True T000462 Rep. Tiberi, Patrick J. [R-OH-12] PATRICK TIBERI R OH J. 12 2005-04-28 True C001046 Rep. Cantor, Eric [R-VA-7] ERIC CANTOR R VA 7 2005-04-28 True M000933 Rep. Moran, James P. [D-VA-8] JAMES MORAN D VA P. 8 2005-04-28 True S000583 Rep. Smith, Lamar [R-TX-21] LAMAR SMITH R TX 21 2005-04-28 True B001243 Rep. Blackburn, Marsha [R-TN-7] Marsha Blackburn R TN 7 2005-05-04 False W000795 Rep. Wilson, Joe [R-SC-2] Joe Wilson R SC 2 2005-05-04 False U000031 Rep. Upton, Fred [R-MI-6] FRED UPTON R MI 6 2005-05-04 False G000021 Rep. Gallegly, Elton [R-CA-24] ELTON GALLEGLY R CA 24 2005-05-11 False C001051 Rep. Carter, John R. [R-TX-31] John Carter R TX R. 31 2005-05-11 False S001143 Rep. Souder, Mark E. [R-IN-3] MARK SOUDER R IN EDWARD 3 2005-05-23 False R000033 Rep. Ramstad, Jim [R-MN-3] JIM RAMSTAD R MN 3 2005-05-23 False K000362 Rep. King, Steve [R-IA-5] Steve King R IA 5 2005-05-23 False H001033 Rep. Hart, Melissa A. [R-PA-4] MELISSA HART R PA A. 4 2005-05-24 False C001053 Rep. Cole, Tom [R-OK-4] Tom Cole R OK 4 2005-05-24 False G000548 Rep. Garrett, Scott [R-NJ-5] Scott Garrett R NJ 5 2005-05-24 False B001239 Rep. Barrett, J. Gresham [R-SC-3] J. Barrett R SC Gresham 3 2005-05-26 False P000587 Rep. Pence, Mike [R-IN-6] MIKE PENCE R IN 6 2005-06-15 False D000597 Rep. Davis, Jo Ann [R-VA-1] JO ANN DAVIS R VA 1 2005-06-15 False L000111 Rep. Latham, Tom [R-IA-4] TOM LATHAM R IA 4 2005-07-19 False M001158 Rep. Marchant, Kenny [R-TX-24] Kenny Marchant R TX 24 2005-09-22 False B001235 Rep. Brown, Henry E., Jr. [R-SC-1] HENRY BROWN R SC E. 1 2005-09-27 False R000395 Rep. Rogers, Harold [R-KY-5] HAROLD ROGERS R KY 5 2005-10-18 False K000306 Rep. Kolbe, Jim [R-AZ-8] JIM KOLBE R AZ 8 2005-10-25 False F000444 Rep. Flake, Jeff [R-AZ-6] JEFF FLAKE R AZ 6 2005-11-01 False F000448 Rep. Franks, Trent [R-AZ-2] Trent Franks R AZ 2 2005-11-17 False E000187 Rep. English, Phil [R-PA-3] PHIL ENGLISH R PA 3 2005-12-14 False H001037 Rep. Herseth, Stephanie [D-SD-At Large] Stephanie Herseth D SD 0 2005-12-14 False M001151 Rep. Murphy, Tim [R-PA-18] Tim Murphy R PA 18 2005-12-14 False B001250 Rep. Bishop, Rob [R-UT-1] Rob Bishop R UT 1 2005-12-14 False J000082 Rep. Jenkins, William L. [R-TN-1] WILLIAM JENKINS R TN L. 1 2006-03-01 False F000447 Rep. Feeney, Tom [R-FL-24] Tom Feeney R FL 24 2006-03-01 False L000517 Rep. Lungren, Daniel E. [R-CA-3] DANIEL LUNGREN R CA EDWARD 3 2006-03-01 False 2006-07-11T04:00:00Z H.R. 1956, Business Activity Tax Simplification Act of 2005 http://www.cbo.gov/publication/17934 <p>Cost estimate for the bill as reported by the House Committee on Judiciary on June 28, 2006</p> 2006-07-11T04:00:00Z H.R. 1956, Business Activity Tax Simplification Act of 2005 https://www.cbo.gov/publication/17934 Cost estimate for the bill as reported by the House Committee on Judiciary on June 28, 2006 Taxation Arts, Culture, Religion Commerce Exhibitions Fees Government Operations and Politics Income tax Interstate commerce Law Licenses Local taxation Service industries Sports and Recreation State taxation Taxation

00 2005-04-28 Introduced in House 2005-06-03T18:24:53Z Business Activity Tax Simplification Act of 2005 - 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.

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17 2006-07-17 Reported to House with amendment(s) 2006-08-16T20:31:07Z Business Activity Tax Simplification Act of 2006 - Extends the general federal prohibition against state taxation (i.e., net income taxation) of interstate commerce to 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). Extends such prohibition to other business activity taxes (defined as taxes imposed on or measured by gross receipts, gross income, or gross profits, a business license tax, a business and occupation tax, a franchise tax, a single business tax or a capital stock tax, or any other tax based on business activity).

Prohibits state taxation of activities in interstate commerce unless the taxpayer has a physical presence in the taxing state. Defines "physical presence in a state" to mean business and leasing activities for more than 21 days in the taxing state. Disregards in determining such 21-day period: (1) activities relating to the purchase of goods or services for a business; (2) news-gathering activities; (3) certain meetings with government officials; (4) attending educational or training conferences; or (5) participation in charitable activities. Reduces the 21-day period to one day for: (1) live performances and sporting events in the taxing state when the audience is more than 100 individuals; (2) sales of tangible personal property made in the taxing state if delivery is completed in such state; and (3) the performance of services that physically affect real property within the taxing state.

Excludes from this Act's prohibition against state taxation: (1) entities incorporated or formed under the laws of such state; (2) individuals domiciled in such state; and (3) the owner or beneficiary of a partnership, S corporation, limited liability company, or similar entity that has a physical presence in the taxing state.

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Business Activity Tax Simplification Act of 2006 Display Title Business Activity Tax Simplification Act of 2006 Short Titles as Introduced Business Activity Tax Simplification Act of 2005 Short Titles as Reported to House Business Activity Tax Simplification Act of 2006 H House Official Title as Introduced To regulate certain State taxation of interstate commerce; and for other purposes. Reported in House 2006-07-17T04:00:00Z Introduced in House 2005-04-28T04:00:00Z 2006-07-24 Rules Committee Resolution H. Res. 939 Reported to House. Rule provides for consideration of H.R. 1956 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. 19:33:13 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.