Interstate Commerce Simplification Act of 2025

Summary

Interstate Commerce Simplification Act of 2025 This bill expands the definition of solicitation of orders to include business activities that serve an independently valuable business function apart from the solicitation of orders for purposes of the limitation on a state’s authority to impose a net income tax on an out-of-state seller. Under current law, a state is prohibited from imposing a net income tax on income derived from within the state from interstate commerce if the only business activity within the state is the solicitation of orders for the sale of tangible personal property, provided that the orders are approved (or rejected) and filled by shipment or delivery from outside of the state. Further, the Supreme Court has held that the term  solicitation of orders includes (1) activities that are strictly essential to making requests for purchases, and (2) ancillary activities that serve no independent business function apart from their connection to requests for purchases. Under the bill, the definition of solicitation of orders is expanded to include business activities that facilitate the solicitation of orders even if such business activities serve an independently valuable business function apart from the solicitation. 

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Timeline

1. 15 January 2025

   Introduced

   Introduced in House

   Source: IntroReferral

2. 15 January 2025

   Introduced

   Referred to the House Committee on the Judiciary.

   Source: IntroReferral

3. 15 January 2025

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

• Introduced in House

  Introduced in House · EN · 15 January 2025

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 15 January 2025

  Open at official source

Sponsors

• Scott Fitzgerald · R · Sponsor
• Rep. Grothman, Glenn [R-WI-6] · R · Sponsor
• Thomas Tiffany · R · Sponsor
• Bryan Steil · R · Sponsor
• · hsju00 · Standing

Related records

• related to ← Interstate Commerce Simplification Act of 2025