3.0.0 2584 2023-01-11T13:31:02Z 2023-01-11T13:31:02Z House HR 2015-06-01 114 [Congressional Record Volume 161, Number 86 (Monday, June 1, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CHABOT:H.R. 2584.Congress has the power to enact this legislation pursuantto the following:The Congress shall have power to lay and collect taxes,duties, imposts and excises, to pay the debts and provide forthe common defense and general welfare of the United States.[Page H3641]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Discharged from 2015-06-16T18:21:13Z Hearings by 2015-06-02T18:39:07Z Referred to 2015-06-02T18:37:33Z Markup by 2015-06-17T18:21:40Z Referred to 2015-06-01T16:00:06Z 2015-06-17 hsju00 Judiciary Committee 1 House committee actions Ordered to be Reported by the Yeas and Nays: 18 - 7. Committee 2015-06-17 hsju00 Judiciary Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2015-06-16 hsju00 Judiciary Committee 1 House committee actions Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged. Committee 2015-06-02 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Subcommittee Hearings Held. Committee 2015-06-02 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. Committee 2015-06-01 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2015-06-01 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-06-01 Introduced in House IntroReferral 1000 9 Library of Congress C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 N S000185 Rep. Scott, Robert C. "Bobby" [D-VA-3] Robert Scott D VA C. "Bobby" 3 2015-06-01 True 2015-09-15T16:57:19Z H.R. 2584, Business Activity Tax Simplification Act of 2015 https://www.cbo.gov/publication/50820 As ordered reported by the House Committee on the Judiciary on June 17, 2015 Taxation State and local taxation Tax administration and collection, taxpayers Taxation 00 2015-06-01 Introduced in House 2015-06-09T21:22:47Z Business Activity Tax Simplification Act of 2015

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.

]]> Business Activity Tax Simplification Act of 2015 Display Title Business Activity Tax Simplification Act of 2015 Official Title as Introduced To regulate certain State taxation of interstate commerce, and for other purposes. Introduced in House IH Short Titles as Introduced Business Activity Tax Simplification Act of 2015 Introduced in House 2015-06-01T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr2584ih/xml/BILLS-114hr2584ih.xml 2015-06-17 Ordered to be Reported by the Yeas and Nays: 18 - 7. 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.