2007 Developments and S. 1726
S. 1726, the Business Activity Tax Simplification Act of 2007, was introduced by United States
Senators Charles Schumer and Mike Crapo on June 28, 2007.
News release announcing the introduction of BATSA.
Senator Mike Crapo's floor remarks on BATSA.
P.L. 86-272 incorporating BATSA modifications.
P.L. 86-272 showing BATSA changes.
On June 18, 2007, the United States Supreme Court announced that it would not review the
MBNA (West Virginia) and Lanco (New Jersey) decisions, thus declining to clarify the correct
jurisdictional standard for business activity taxes. For more on this, see
http://www.law.com/jsp/article.jsp?id=1182157545372
New Hampshire enacted a provision providing for economic nexus shortly after the United
States Supreme Court announced that it would not review MBNA and Lanco. The provision
incorporates language from the West Virginia Supreme Court's MBNA decision.
Michigan's recently-enacted "Business Tax Act" purports to define "substantial nexus" using
an economic nexus standard.
An Oregon draft administrative ruling asserts that physical presence is not required in order
for a taxpayer to have substantial nexus with the state. The ruling asserts that the substantial
nexus requirement is met "where a taxpayer regularly takes advantage of Oregon's economy
to produce income..."
Information on Prior BATSA Bills
H.R. 4845, the Innovation and Competitiveness Act
Cosponsors of H.R. 4845
H.R. 1956, the Business Activity Tax Simplification Act of 2005.
Cosponsors of H.R. 1956
Congressman Goodlatte's introductory remarks concerning H.R. 1956.
Section-by-section summary of the provisions of H.R. 1956
Webcast: December 13, 2005 mark-up before the House Judiciary Committee, Subcommittee
on Commercial and Administrative Law
Webcast: September 27, 2005 hearing before the House Judiciary Committee, Subcommittee
on Commercial and Administrative Law
Transcript of the September 27, 2005 hearing before the House Judiciary Committee,
Subcommittee on Commercial and Administrative Law.
CRAFT submission to the hearing record
Tax Foundation: "Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's
Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received"
Supporters of BATSA
Provisions of Public Law 86-272.
H.R. 3220, federal BAT nexus legislation introduced in the 108th Congress.
Transcript of the May 13, 2004 hearing before the House Judiciary Committee, Subcommittee
on Commercial and Administrative Law
Transcript of Michael Mundaca's July 25, 2006 BATSA testimony before the Senate
Committee on Finance, Subcommittee on International Trade
Transcript of Doug Lindholm's July 25, 2006 BATSA testimony before the United States
Committee on Finance, Subcommittee on International Trade
Estimates of impact of H.R. 1956 on State and Local Business Tax Collections
Article analyzing the Multistate Tax Commission's BATSA Revenue Impact Estimate
S. 1726, the Business Activity Tax Simplification Act of 2007, was introduced by United States
Senators Charles Schumer and Mike Crapo on June 28, 2007.
News release announcing the introduction of BATSA.
Senator Mike Crapo's floor remarks on BATSA.
P.L. 86-272 incorporating BATSA modifications.
P.L. 86-272 showing BATSA changes.
On June 18, 2007, the United States Supreme Court announced that it would not review the
MBNA (West Virginia) and Lanco (New Jersey) decisions, thus declining to clarify the correct
jurisdictional standard for business activity taxes. For more on this, see
http://www.law.com/jsp/article.jsp?id=1182157545372
New Hampshire enacted a provision providing for economic nexus shortly after the United
States Supreme Court announced that it would not review MBNA and Lanco. The provision
incorporates language from the West Virginia Supreme Court's MBNA decision.
Michigan's recently-enacted "Business Tax Act" purports to define "substantial nexus" using
an economic nexus standard.
An Oregon draft administrative ruling asserts that physical presence is not required in order
for a taxpayer to have substantial nexus with the state. The ruling asserts that the substantial
nexus requirement is met "where a taxpayer regularly takes advantage of Oregon's economy
to produce income..."
Information on Prior BATSA Bills
H.R. 4845, the Innovation and Competitiveness Act
Cosponsors of H.R. 4845
H.R. 1956, the Business Activity Tax Simplification Act of 2005.
Cosponsors of H.R. 1956
Congressman Goodlatte's introductory remarks concerning H.R. 1956.
Section-by-section summary of the provisions of H.R. 1956
Webcast: December 13, 2005 mark-up before the House Judiciary Committee, Subcommittee
on Commercial and Administrative Law
Webcast: September 27, 2005 hearing before the House Judiciary Committee, Subcommittee
on Commercial and Administrative Law
Transcript of the September 27, 2005 hearing before the House Judiciary Committee,
Subcommittee on Commercial and Administrative Law.
CRAFT submission to the hearing record
Tax Foundation: "Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's
Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received"
Supporters of BATSA
Provisions of Public Law 86-272.
H.R. 3220, federal BAT nexus legislation introduced in the 108th Congress.
Transcript of the May 13, 2004 hearing before the House Judiciary Committee, Subcommittee
on Commercial and Administrative Law
Transcript of Michael Mundaca's July 25, 2006 BATSA testimony before the Senate
Committee on Finance, Subcommittee on International Trade
Transcript of Doug Lindholm's July 25, 2006 BATSA testimony before the United States
Committee on Finance, Subcommittee on International Trade
Estimates of impact of H.R. 1956 on State and Local Business Tax Collections
Article analyzing the Multistate Tax Commission's BATSA Revenue Impact Estimate
| CRAFT |
 |
| |
 |
| |
 |
| |
 |