United States · Bill · HR
H.R. 1439 (112th)
Business Activity Tax Simplification Act of 2011
Introduced
8 April 2011
Last action
21 October 2011 · Reported
Status
Placed on the Union Calendar, Calendar No. 173.
Sponsors
Rep. Goodlatte, Bob [R-VA-6], Rep. Scott, Robert C. "Bobby" [D-VA-3], Rep. Duncan, Jeff [R-SC-3], Rep. Jackson Lee, Sheila [D-TX-18], Rep. Thompson, Bennie G. [D-MS-2], Rep. Duncan, John J., Jr. [R-TN-2], Rep. Hastings, Alcee L. [D-FL-20], Rep. Johnson, Henry C. "Hank" [D-GA-4], Rep. Coble, Howard [R-NC-6], Rep. Jordan, Jim [R-OH-4], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Chabot, Steve [R-OH-1], Rep. Lungren, Daniel E. [R-CA-3]
Subjects
Taxation
Source updated
7 April 2025
Summary
Business Activity Tax Simplification Act of 2011 - 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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
8 April 2011
Introduced
Introduced in House
Source: IntroReferral
8 April 2011
Introduced
Sponsor introductory remarks on measure. (CR E674-675)
Source: IntroReferral
8 April 2011
Referred
Referred to the Subcommittee on Courts, Commercial and Administrative Law.
Source: Committee
8 April 2011
Introduced
Referred to the House Committee on the Judiciary.
Source: IntroReferral
8 April 2011
Introduced
Introduced in House
Source: IntroReferral
13 April 2011
Committee
Subcommittee Hearings Held.
Source: Committee
1 July 2011
Committee
Subcommittee on Courts, Commercial and Administrative Law Discharged.
Source: Committee
7 July 2011
Reported
Ordered to be Reported by Voice Vote.
Source: Committee
7 July 2011
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
21 October 2011
Calendars
Placed on the Union Calendar, Calendar No. 173.
Source: Calendars
21 October 2011
Reported
Reported by the Committee on Judiciary. H. Rept. 112-257.
Source: Committee
21 October 2011
Reported
Reported by the Committee on Judiciary. H. Rept. 112-257.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Reported in House · 21 October 2011 · Download file
- Introduced in House · 8 April 2011 · Download file
Documents
6 official files
Reported in House (text)
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Leesvertaling
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Reported in House (text)
Reported in House · EN · 21 October 2011
Reported in House (PDF)
Reported in House · EN · 21 October 2011
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Reported to House without amendment
summary · EN · 21 October 2011
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Introduced in House (text)
Introduced in House · EN · 8 April 2011
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Introduced in House (PDF)
Introduced in House · EN · 8 April 2011
ViewDownloadOpen at official source
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Introduced in House
summary · EN · 8 April 2011
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Goodlatte, Bob [R-VA-6] · R · Sponsor
- Rep. Scott, Robert C. "Bobby" [D-VA-3] · D · Sponsor
- Rep. Duncan, Jeff [R-SC-3] · R · Sponsor
- Rep. Jackson Lee, Sheila [D-TX-18] · D · Sponsor
- Rep. Thompson, Bennie G. [D-MS-2] · D · Cosponsor
- Rep. Duncan, John J., Jr. [R-TN-2] · R · Cosponsor
- Rep. Hastings, Alcee L. [D-FL-20] · D · Cosponsor
- Rep. Johnson, Henry C. "Hank" [D-GA-4] · D · Cosponsor
- Rep. Coble, Howard [R-NC-6] · R · Cosponsor
- Rep. Jordan, Jim [R-OH-4] · R · Cosponsor
- Rep. Sensenbrenner, F. James, Jr. [R-WI-5] · R · Cosponsor
- Rep. Chabot, Steve [R-OH-1] · R · Cosponsor
- Rep. Lungren, Daniel E. [R-CA-3] · R · Cosponsor
- · hsju00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/house-bill/1439
- Open data entity: https://api.congress.gov/v3/bill/112/hr/1439
- us · 112-hr-1439 · source updated 7 April 2025