Business Activity Tax Simplification Act of 2013
Bill journey · stage 1 of 5
Just introduced
What it doesSummary introduced in house (Aug 2, 2013)
Business Activity Tax Simplification Act of 2013 - 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.
What just happenedFeb 26, 2014
Subcommittee Hearings Held.
Who’s behind it
- Introduced in HouseAug 2, 2013
- Feb 26, 2014Committee
Subcommittee Hearings Held.
- Sep 13, 2013Committee
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
- Aug 2, 2013IntroReferralH11100
Referred to the House Committee on the Judiciary.
- Aug 2, 2013IntroReferralIntro-H
Introduced in House
- Aug 2, 2013IntroReferral1000
Introduced in House