3.0.0 3063 2022-11-01T06:17:26Z 2022-11-01T06:17:26Z House HR 2019-06-03 116 [Congressional Record Volume 165, Number 92 (Monday, June 3, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CHABOT:H.R. 3063.Congress has the power to enact this legislation pursuantto the following:The constitutional authority on which this legislationrests is enumerated in Article I, Section 8, Clause 1, theCongress shall have power to lay and collect taxes, duties,imposts and excises, to pay the debts and provide for thecommon defense and general welfare of the United States; butall duties, imposts and excises shall be uniform throughoutthe United States;andArticle I, Section 8, Clause 3, the Congress shall have thepower to regulate commerce with foreign nations, and amongseveral states, and with the Indian Tribes.[Page H4217]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Referred to 2019-06-28T17:16:08Z Referred to 2019-06-03T18:00:22Z 2019-06-28 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. Committee 2019-06-03 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2019-06-03 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-06-03 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 2019-06-03 True J000302 Rep. Joyce, John [R-PA-13] John Joyce R PA 13 2019-06-13 False C001118 Rep. Cline, Ben [R-VA-6] Ben Cline R VA 6 2019-09-19 False Taxation State and local taxation Tax administration and collection, taxpayers Taxation 00 2019-06-03 Introduced in House 2019-07-05T11:09:37Z 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.

]]> Business Activity Tax Simplification Act of 2019 Display Title Business Activity Tax Simplification Act of 2019 Official Title as Introduced To regulate certain State taxation of interstate commerce, and for other purposes. Introduced in House IH Short Title(s) as Introduced Business Activity Tax Simplification Act of 2019 Introduced in House IH Introduced in House 2019-06-03T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr3063ih/xml/BILLS-116hr3063ih.xml 2019-06-28 Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. 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.