HR 1439

112th CONGRESS
1st Session

H. R. 1439

To regulate certain State taxation of interstate commerce, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

April 8, 2011

Mr. GOODLATTE (for himself, Mr. SCOTT of Virginia, Mr. DUNCAN of South Carolina, and Ms. JACKSON LEE of Texas) introduced the following bill; which was referred to the Committee on the Judiciary


A BILL

To regulate certain State taxation of interstate commerce, and for other purposes.

SECTION 1. SHORT TITLE.

SEC. 2. MODERNIZATION OF PUBLIC LAW 86-272.

SEC. 3. MINIMUM JURISDICTIONAL STANDARD FOR STATE AND LOCAL NET INCOME TAXES AND OTHER BUSINESS ACTIVITY TAXES.

SEC. 4. GROUP RETURNS.

SEC. 5. DEFINITIONS AND EFFECTIVE DATE.

END