Business Activity Tax Simplification Act of 2026
See how your representatives voted on this bill.
DeepSyte matches this bill to the issues you care about and shows whether your reps' votes line up — not party, not press releases. Take the 2-minute values quiz to see your alignment.
Alignment with your views
Sign in and take the values quiz to see how this bill lines up with what you've said.
Summary
The Business Activity Tax Simplification Act modernizes federal restrictions on state taxation of interstate commerce by amending the Public Law 86-272 framework. It extends protections to digital goods and services, information gathering, and transactions beyond tangible personal property, while establishing a physical presence requirement for states to impose net income or business activity taxes on out-of-state persons. The bill also sets standards for combined reporting and apportionment formulas when affiliated entities are taxed together.
Values analysis
Sign in and take the values quiz to get a personalized read on how this bill lines up with your positions.
How your representatives voted
Sign in to see how your representatives voted on this bill.