S. 3027

119th CONGRESS 1st Session

To amend to expand the prohibition of State taxation relating to certain solicitation of orders.

IN THE SENATE OF THE UNITED STATES · Sponsor: Mr. Johnson · Committee: Committee on Finance

Table of contents

• S. 3027
  • SEC. 1. Short title
  • SEC. 2. Amendment

SEC. 1. Short title

• This Act may be cited as the Interstate Commerce Simplification Act of 2025.

SEC. 2. Amendment

• Section 101(d) of (73 Stat. 555) is amended— Public Law 86–272
  • in paragraph (1) by striking and at the end,
  • in paragraph (2) by striking the period at the end and inserting , and
    • 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.
  • by adding at the end the following: