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HR 427
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Interstate Commerce Simplification Act of 2025

To amend Public Law 86-272 to expand the prohibition of State taxation relating to certain solicitation of orders.

Introduced Jan 15, 2025

Latest action (Jan 15, 2025) Referred to the House Committee on the Judiciary.

Policy area
Issues
Economy & Taxes

Summary

This bill amends Public Law 86-272, the Interstate Commerce Act, to expand the definition of solicitation of orders for purposes of limiting state taxation of businesses. Currently, the law restricts states' ability to tax businesses engaged in soliciting orders for sales. The bill expands this definition to include any business activity that facilitates solicitation of orders, even if that activity also serves other independent business purposes. This change would broaden the protections available to businesses engaged in interstate commerce from state taxation.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Actions (2)

  1. Jan 15, 2025 Referred to the House Committee on the Judiciary. · house
  2. Jan 15, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Text versions (1)

  • Introduced in House · Jan 15, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

January 15, 2025

Mr. Fitzgerald (for himself, Mr. Grothman, Mr. Tiffany, and Mr. Steil) introduced the following bill; which was referred to the Committee on the Judiciary

A BILL

To amend Public Law 86-272 to expand the prohibition of State taxation relating to certain solicitation of orders.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Interstate Commerce Simplification Act of 2025”.

SEC. 2. AMENDMENT.

Section 101(d) of Public Law 86-272 (73 Stat. 555) is amended—

(1) in paragraph (1) by striking “and” at the end,

(2) in paragraph (2) by striking the period at the end and inserting “; and”, and

(3) by adding at the end the following:

“(3) the term ‘solicitation of orders’ means any business activity that facilitates the solicitation of orders even if that activity may also serve some independently valuable business function apart from solicitation.”. <all>

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