H.R. 1439: Business Activity Tax Simplification Act of 2011

112th Congress · introduced 2011-04-08 · Taxation · Latest: Placed on the Union Calendar, Calendar No. 173.

federal

Follow this bill, step by step

Where it came from: introduced 2011-04-08 · official record
Who proposed it: Rep. Goodlatte, Bob [R-VA-6] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Placed on the Union Calendar, Calendar No. 173. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Business Activity Tax Simplification Act of 2011

Plain summary

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Business Activity Tax Simplification Act of 2011 - Expands the prohibition against state taxation of interstate commerce to include: (1) taxation of out-of-state sales transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) all other business activity taxes in addition to net income taxes. Exempts from state taxation persons who enter a state merely to furnish information to customers and affiliates, to cover news or other events, or to gather information in the state. Sets forth jurisdictional standards for states in imposing, assessing, or collecting a net income tax or other business activity tax on interstate activities. Defines "physical presence in a state" as: (1) being an individual physically in a state or assigning one or more employees to be in a state, (2) using the services of an agent to establish or maintain the market in a state, and (3) leasing or owning tangible personal or real property in a state (excluding the leasing or licensing of computer software). Excludes from the definition of "physical presence" presence in a state for less than 15 days in a taxable year or presence in a state to conduct limited or transient business activity. Provides that this Act shall not be construed to modify or affect any state business activity tax on a partnership, an S corporation or limited liability company, or a trust or estate that has a physical presence in the state or to supersede the authority of a state to enact a law or bring a law enforcement action against persons or entities engaged in illegal activity or sham transactions. Sets forth a rule for computing the net income tax or other business activity tax liability of an affiliated group. Makes this Act applicable to taxable periods beginning on or after January 1, 2012.

Congressional Research Service summary (Reported to House without amendment), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Business Activity Tax Simplification Act of 2011

Source: Congressional Research Service summary (Reported to House without amendment)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Goodlatte, Bob [R-VA-6] · 12 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Robert C. "Bobby" Scott (D-VA), Bennie G. Thompson (D-MS), Henry C. "Hank" Johnson, Jr. (D-GA), Jim Jordan (R-OH)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (1)

Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Reported to House without amendment)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-112hr1439.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/112/hr>

Record fed-us-cong112-hr1439 · catalog fed-us-congress-bills-cong112 · updated 2026-11-15 by psicol fed-bills-cong112