Only the right has signed this so far (Bill Ranking)
H.R. 427 · 119th Congress (2025-2026)
4 members · Left 0 · Center 0 · Right 4 (Bill Ranking)
| Sponsor | Rep. Fitzgerald, Scott (R-WI) (Introduced 01/15/2025) |
|---|---|
| Sponsor Voting Record | Right · DW-NOMINATE +0.60 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 4 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Judiciary Committee |
| Latest Action | 01/15/2025 Referred to the House Committee on the Judiciary. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (01/15/2025)
Interstate Commerce Simplification Act of 2025
This bill expands the definition of solicitation of orders to include business activities that serve an independently valuable business function apart from the solicitation of orders for purposes of the limitation on a state’s authority to impose a net income tax on an out-of-state seller.
Under current law, a state is prohibited from imposing a net income tax on income derived from within the state from interstate commerce if the only business activity within the state is the solicitation of orders for the sale of tangible personal property, provided that the orders are approved (or rejected) and filled by shipment or delivery from outside of the state. Further, the Supreme Court has held that the term solicitation of orders includes (1) activities that are strictly essential to making requests for purchases, and (2) ancillary activities that serve no independent business function apart from their connection to requests for purchases.
Under the bill, the definition of solicitation of orders is expanded to include business activities that facilitate the solicitation of orders even if such business activities serve an independently valuable business function apart from the solicitation.
86 HR 427 IH: Interstate Commerce Simplification Act of 2025 U.S. House of Representatives 2025-01-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 427IN THE HOUSE OF REPRESENTATIVESJanuary 15, 2025Mr. Fitzgerald (for himself, Mr. Grothman, Mr. Tiffany, and Mr. Steil) introduced the following bill; which was referred to the Committee on the JudiciaryA BILLTo amend Public Law 86–272 to expand the prohibition of State taxation relating to certain solicitation of orders.1.Short titleThis Act may be cited as the Interstate Commerce Simplification Act of 2025.2.AmendmentSection 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..
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 01/15/2025 | Library of Congress | Introduced in House |
| 01/15/2025 | Library of Congress | Introduced in House |
| 01/15/2025 | House floor actions | Referred to the House Committee on the Judiciary. |
| Title Type | Title |
|---|---|
| Display Title | Interstate Commerce Simplification Act of 2025 |
| Official Title as Introduced | To amend Public Law 86-272 to expand the prohibition of State taxation relating to certain solicitation of orders. |
| Short Title(s) as Introduced | Interstate Commerce Simplification Act of 2025 |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| House - Judiciary Committee | 01/15/2025 Referred To |
Policy Area: Taxation
No legislative subjects have been assigned yet.
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.