Library / Laws / 118th / s / S. 5158 / Introduced in Senate
II
118th CONGRESS
2d Session
S. 5158
IN THE SENATE OF THE UNITED STATES
September 24, 2024Mr. Johnson introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend Public Law 86–272 to expand the prohibition of State taxation relating to certain solicitation of orders.
1.
Short title
This Act may be cited as the Interstate Commerce Simplification Act of 2024.
2.
Amendment
Section 101(d) of Public Law 86–272 (73 Stat. 555) is amended—
(1) in paragraph (1) by striking and at the end,
(2) in paragraph (2) by striking the period at the end and inserting ; and, and
(3) by adding at the end the following:
(3) 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.
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