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.