[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 5158 Introduced in Senate (IS)]

<DOC>






118th CONGRESS
  2d Session
                                S. 5158

To amend Public Law 86-272 to expand the prohibition of State taxation 
              relating to certain solicitation of orders.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 24, 2024

  Mr. 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Interstate Commerce Simplification 
Act of 2024''.

SEC. 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.''.
                                 <all>