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United States · Bill · HR

H.R. 1956 (109th)

Business Activity Tax Simplification Act of 2006

reportedUnited States· United States Congress· EN

Introduced

28 April 2005

Last action

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Status

Rules Committee Resolution H. Res. 939 Reported to House. Rule provides for consideration of H.R. 1956 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments.

Sponsors

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Subjects

Discovery layer

Source updated

7 April 2025

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Summary

Business Activity Tax Simplification Act of 2005 - 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 determining that a person has a physical presence in a state.

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Documents

6 official files

Reported in House (text)

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