Introduced in House — H.R. 427

119th CONGRESS

1st Session

H. R. 427

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.

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.