[Congressional Record (Bound Edition), Volume 151 (2005), Part 16]
[House]
[Page 21489]
[From the U.S. Government Publishing Office, www.gpo.gov]




                BUSINESS ACTIVITY TAX SIMPLIFICATION ACT

  (Mr. BARRETT of South Carolina asked and was given permission to 
address the House for 1 minute.)
  Mr. BARRETT of South Carolina. Mr. Speaker, Mr. Bo Horne lives with 
his wife in Seneca, South Carolina, where they operate a small business 
from their home. It is their piece of the American dream.
  In 1997, they sold a computer software license to a customer in New 
Jersey for $695, and even though Mr. Horne has no employees or no real 
property in New Jersey, this one-time sale triggers a New Jersey State 
law requiring Mr. Horne to pay $600 in taxes and fees every year on the 
software as long as it remains in use. This tax is stifling to small 
business investments and entrepreneurs across the country.
  Mr. Horne stated yesterday in his testimony before the House 
Committee on the Judiciary that he is speaking up because of thousands 
of small businesses that are totally unaware of the risks. Mr. Horne 
also highlighted a commonsense bill that I am a proud cosponsor of, 
H.R. 1956, the Business Activity Tax Simplification Act, as introduced 
by the gentleman from Virginia (Mr. Goodlatte). It protects small 
businesses by requiring them to be physically present in the State 
before they are subject to taxes by the State.
  I urge my colleagues to stand up for small businesses by supporting 
this important legislation, and I thank Mr. Horne for his hard work.

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