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United States · Bill · HR

H.R. 2471 (109th)

Economic Development Act of 2005

referredUnited States· United States Congress· EN

Introduced

18 May 2005

Last action

1 July 2005 · Referred

Status

Referred to the Subcommittee on Commercial and Administrative Law.

Sponsors

PATRICK TIBERI, Rep. Chandler, Ben [D-KY-6], Rep. Lewis, Ron [R-KY-2], Rep. Whitfield, Ed [R-KY-1], Rep. Davis, Geoff [R-KY-4], Harold Rogers, Rep. Jenkins, William L. [R-TN-1], Rep. Camp, Dave [R-MI-4], Rep. McHugh, John M. [R-NY-23], Rep. Ney, Robert W. [R-OH-18], Rep. Walsh, James T. [R-NY-27], Michael Turner, Rep. Northup, Anne M. [R-KY-3], Rep. Boyd, Allen [D-FL-2], Rep. Davis, Lincoln [D-TN-4], JAMES COOPER, Rep. McIntyre, Mike [D-NC-7], Rep. Taylor, Gene [D-MS-5], Ed Case, Rep. Herseth Sandlin, Stephanie [D-SD-At Large], Rep. Holden, Tim [D-PA-17], Rep. Melancon, Charlie [D-LA-3], Rep. Tauscher, Ellen O. [D-CA-10], Rep. Ross, Mike [D-AR-4], Rep. Tanner, John S. [D-TN-8], Rep. Boswell, Leonard L. [D-IA-3], Rep. Harman, Jane [D-CA-36], Sanford Bishop, Rep. Cardoza, Dennis A. [D-CA-18], Rep. Salazar, John T. [D-CO-3], JOHN DUNCAN, Rep. Pryce, Deborah [R-OH-15], Rep. Boren, Dan [D-OK-2], Rep. Rogers, Mike J. [R-MI-8], Rep. Johnson, Nancy L. [R-CT-6], Rep. Gillmor, Paul E. [R-OH-5], Rep. Issa, Darrell [R-CA-48], Sen. Blunt, Roy [R-MO], STEVE CHABOT, Rep. Terry, Lee [R-NE-2], Rep. McCaul, Michael T. [R-TX-10], JOHN CONYERS, Rep. Oxley, Michael G. [R-OH-4], Rep. Gordon, Bart [D-TN-6], Rep. Boehner, John A. [R-OH-8], Rep. Andrews, Robert E. [D-NJ-1], Marsha Blackburn, Rep. Otter, C. L. (Butch) [R-ID-1]

Subjects

Rule of law, Taxation

Source updated

5 December 2025

Rule of law · Taxation

Official sourceDownload fileView documentsShare

Summary

Economic Development Act of 2005 - Authorizes any State to provide to any person for economic development purposes tax incentives that otherwise would be the cause of discrimination against interstate commerce under the Commerce Clause of the Constitution. Makes exceptions for any incentive that: (1) is dependent upon State or country of incorporation, commercial domicile, or residence of an individual; (2) requires the recipient to acquire, lease, license, use, or provide services to property created in the State; (3) is reduced or eliminated as a result of an increase in out-of-State activity by the recipient or other person or as a result of such other person not having a taxable presence in the State; (4) results in loss of a compensating tax system, because the tax on interstate commerce exceeds the tax on intrastate commerce; (5) requires that other taxing jurisdictions offer reciprocal tax benefits; or (6) requires that a tax incentive earned with respect to one tax can only be used to reduce a tax burden for, or provide a tax benefit against any other tax that is not imposed on, apportioned interstate activities.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 18 May 2005

    Introduced

    Referred to the House Committee on the Judiciary.

    Source: IntroReferral

  2. 18 May 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 18 May 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 1 July 2005

    Referred

    Referred to the Subcommittee on Commercial and Administrative Law.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Showing 48 of 54 sponsors and actors.

Related records

Sources

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