Business Activity Tax Simplification Act of 2013

Summary

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.

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Timeline

1. 2 August 2013

   Introduced

   Referred to the House Committee on the Judiciary.

   Source: IntroReferral

2. 2 August 2013

   Introduced

   Introduced in House

   Source: IntroReferral

3. 2 August 2013

   Introduced

   Introduced in House

   Source: IntroReferral

4. 13 September 2013

   Referred

   Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

   Source: Committee

5. 26 February 2014

   Committee

   Subcommittee Hearings Held.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 2 August 2013 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 2 August 2013

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 2 August 2013

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 2 August 2013

  Open at official source

Sponsors

• F. SENSENBRENNER · R · Sponsor
• ROBERT GOODLATTE · R · Sponsor
• Rep. Scott, Robert C. "Bobby" [D-VA-3] · D · Sponsor
• Rep. Bachus, Spencer [R-AL-6] · R · Sponsor
• STEVE CHABOT · R · Sponsor
• Jeff Duncan · R · Sponsor
• Jim Jordan · R · Sponsor
• ALCEE HASTINGS · D · Sponsor
• WALTER JONES · R · Cosponsor
• Doug Collins · R · Cosponsor
• Trent Franks · R · Cosponsor
• Jason Chaffetz · R · Cosponsor
• Rep. Coble, Howard [R-NC-6] · R · Cosponsor
• · hsju00 · Standing

Related records

No cross-record relationships stored yet.