H.R.2992: Business Activity Tax Simplification Act of 2013

About this Bill

This bill was introduced in the 113th Congress
This bill is primarily about taxation
You can read the bill
Sponsor F. James Sensenbrenner, R-Wis.
Total Cosponsors 12 (2 Democrats, 10 Republicans)
Introduced Aug. 2, 2013
Latest Major Action Feb. 26, 2014
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Bill Progress

  • Bill introduced in the House   
  • Bill passed in the House   
  • Bill passed in the Senate   
  • Bill signed into law

Bill 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.

(Source: Congressional Research Service)

Bill Actions

Date Description
Feb. 26, 2014 Subcommittee Hearings Held.
Sept. 13, 2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Aug. 2, 2013 Referred to the House Committee on the Judiciary.