[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 427 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 427

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


_______________________________________________________________________


                    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.''.
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