House Bill 3063
116th Congress(2019-2020)
Business Activity Tax Simplification Act of 2019
Introduced
Introduced in House on Jun 3, 2019
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
3063
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No House votes have been held for this bill.
Summary
Business Activity Tax Simplification Act of 2019
This bill expands the federal prohibition against state taxation of interstate commerce to include taxation of out-of-state transactions involving all forms of property and services, including the furnishing or gathering of information and sales or transactions involving digital goods or services. (Under current law, the prohibition applies only to sales of tangible personal property.)
The bill also (1) prohibits state taxation of an out-of-state entity unless the entity has a physical presence in the taxing state, (2) sets forth criteria for determining physical presence in a state, and (3) specifies requirements for computing the tax liability of affiliated businesses operating in a state.
June 3, 2019
06/28/2019
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
06/03/2019
Referred to the House Committee on the Judiciary.
06/03/2019
Introduced in House
Public Record
Record Updated
Nov 1, 2022 6:17:26 AM