[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 3027 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 3027

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


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                   IN THE SENATE OF THE UNITED STATES

             October 22 (legislative day, October 21), 2025

  Mr. Johnson introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 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 2025''.

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.''.
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