House Bill 6978
115th Congress(2017-2018)
Business Activity Tax Simplification Act of 2018
Introduced
Introduced in House on Sep 28, 2018
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
6978
Congress
115
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 2018
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.
September 28, 2018
11/15/2018
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
09/28/2018
Referred to the House Committee on the Judiciary.
09/28/2018
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:41:26 PM