[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8021 Introduced in House (IH)]
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118th CONGRESS
2d Session
H. R. 8021
To amend Public Law 86-272 to expand the prohibition of State taxation
relating to certain solicitation of orders.
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IN THE HOUSE OF REPRESENTATIVES
April 16, 2024
Mr. Fitzgerald (for himself, Mr. Tiffany, Mr. Grothman, and Mr. Steil)
introduced the following bill; which was referred to the Committee on
the Judiciary
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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 2024''.
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.''.
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