Congress holds hearing on the Business Activity Tax Simplification Act

February 2014

Overview

On February 26, 2014, the House Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust Law held a hearing on HR 2992, the Business Activity Tax Simplification Act of 2013. The bill would expand Public Law 86-272 protection, codify a physical presence standard for imposition of business activity taxes, and require a Joyce standard of apportionment.

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