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HR 427119th CongressIn Committee
Interstate Commerce Simplification Act of 2025
Introduced: Jan 15, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Interstate Commerce Simplification Act amends Public Law 86‑272 to clarify and expand the prohibition on state taxation of activities that facilitate the solicitation of orders, adding a definition of “solicitation of orders.”
Key Points
- 1Amends Section 101(d) of PL 86‑272 by removing a conjunction and adding a new clause.
- 2Defines “solicitation of orders” as any business activity that facilitates order solicitation, even if it serves other functions.
- 3Expands the scope of state taxation prohibitions to cover a broader range of interstate commerce activities.
- 4Provides clearer guidance for state tax authorities and businesses.
- 5Maintains consistency with existing interstate commerce protections.
Impact Areas
Businesses engaged in interstate commerceState tax authoritiesFederal and state regulatory agenciesInterstate commerce stakeholders
Generated by openai/gpt-oss-20b:free on Nov 21, 2025