Federal Legislation – Business Activity Tax Simplification Act of 2013 introduced

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On August 2, 2013, Wisconsin Congressman Jim Sensenbrenner introduced the ‘Business Activity Tax Simplification Act of 2013’ (BATSA) in the House of Representatives, H.R. 2992. Effective for tax periods beginning on or after January 1, 2014, BATSA would expand Public Law 86-272 protection; codify the physical presence standard, including a 15-day de minimis period; and require an apportionment factor Joyce standard. If enacted, BATSA would address a number of concerns for multistate businesses by providing a uniform standard across the states for certain nexus and apportionment matters.


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