TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, July 25, 2006

House to Vote Today on Business Activity Tax Simplification Act

House_7 The House is scheduled to vote today on H.R. 1956, the Business Activity Tax Simplification Act of 2005.  The would forbid states from imposing a corporate tax (based on net income, gross receipts, net worth, etc.) on any corporation that has no physical presence (property or employees) in-state.

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