House bill · H.R. 427 (119th Congress)
Interstate Commerce Simplification Act of 2025
U.S. House of Representatives
Sponsor: Scott Fitzgerald (U.S. Representative, WI-5, Republican)
Following needs an Agora account. You will sign in first, then come back to this page.
From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data
Summary
Interstate Commerce Simplification Act of 2025 This bill expands the definition of solicitation of orders to include business activities that serve an independently valuable business function apart from the solicitation of orders for purposes of the limitation on a state’s authority to impose a net income tax on an out-of-state seller. Under current law, a state is prohibited from imposing a net income tax on income derived from within the state from interstate commerce if the only business activity within the state is the solicitation of orders for the sale of tangible personal property, provided that the orders are approved (or rejected) and filled by shipment or delivery from outside of the state. Further, the Supreme Court has held that the term solicitation of orders includes (1) activities that are strictly essential to making requests for purchases, and (2) ancillary activities that serve no independent business function apart from their connection to requests for purchases. Under the bill, the definition of solicitation of orders is expanded to include business activities that facilitate the solicitation of orders even if such business activities serve an independently valuable business function apart from the solicitation.
Summary from the Congressional Research Service. How we handle summaries
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
House Committee on the Judiciary · U.S. House of Representatives
Your position on this bill
Choose the position closest to yours. You'll sign in or create an account to save it.
Cosponsors
3
Cosponsors listed on Congress.gov, shown A to Z.
- Republican3
Shown in neutral colors by design; Agora is non-partisan.
Related bills
As identified by Congress.gov.
Full history
- Jan 15, 2025
Introduced
Introduced in House
U.S. House of Representatives
- Jan 15, 2025
Introduced
Introduced in U.S. House
U.S. House
- Jan 15, 2025
Referred to committee
Referred to the House Committee on the Judiciary.
U.S. House of Representatives
Read the record
- Read on Congress.gov (opens in a new tab) The official record on Congress.gov.