Search

Search bills, members, committees and pages...

Sign In

H.R. 427

U.S. House•In House Committee

Summary

H.R. 427, the Interstate Commerce Simplification Act of 2025, was introduced in the House on Jan 15, 2025 by Rep. Scott Fitzgerald (R) with 3 co-sponsors. It was referred to Judiciary, and last saw action on Jan 15, 2025: Referred to the House Committee on the Judiciary.

Record

Text

H.R. 427 has 3 co-sponsors.

hb427/introduced-in-house.txt
86 HR 427 IH: Interstate Commerce Simplification Act of 2025
 U.S. House of Representatives
 2025-01-15
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 427  IN THE HOUSE OF REPRESENTATIVES   January 15, 2025   Mr. Fitzgerald  (for himself,  Mr. Grothman ,  Mr. Tiffany , and  Mr. Steil ) introduced the following bill; which was referred to the  Committee on the Judiciary    A BILL
To amend  Public Law 86–272  to expand the prohibition of State taxation relating to certain solicitation of orders.
1.
Short title
This Act may be cited as the   Interstate Commerce Simplification Act of 2025  .
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.
 .

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-01-15
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Jan 15, 2025

hb427/introduced-in-house.md

Shown Here:
Introduced in House (01/15/2025)

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.

Sponsors

Rep. Scott Fitzgerald (R) sponsors H.R. 427, and 3 members have co-sponsored it, all of them from the day it was introduced.

Committees

H.R. 427 went before 1 committee: Judiciary.

Judiciary
Judiciary
Referred To · Jan 15, 2025 · 2,181 Bills

Actions

H.R. 427 has taken 2 actions since Jan 15, 2025.

ChamberAction
Jan 15, 2025
House
Introduced in House
Jan 15, 2025
House
Referred to the House Committee on the Judiciary.Judiciary Committee

Votes

H.R. 427 has not gone to a roll call.

1 bill is related to H.R. 427, as Identical bill.

Titles

H.R. 427 goes by 3 titles, 1 of them short titles.

  • Interstate Commerce Simplification Act of 2025 — Display Title
  • To amend Public Law 86-272 to expand the prohibition of State taxation relating to certain solicitation of orders. — Official Title as Introduced
  • Interstate Commerce Simplification Act of 2025 — Short Title(s) as Introduced

Lobbying

4 clients hired 4 firms and 36 registered lobbyists who named H.R. 427 in 13 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Education, Government Issues, Labor Issues/Antitrust/Workplace, Accounting, Budget/Appropriations, Trade (domestic/foreign), Marine/Maritime/Boating/Fisheries.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS—District of Columbia17—
LAKE CARRIERS ASSOCIATION—Ohio14$840K
AMERICAN CATALOG MAILERS ASSOCIATIONIndustry association advocating specifically for catalog marketers.Rhode Island11$45.5K
AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES—District of Columbia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS17—
K&L GATES, LLP14$840K
AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES11—
THE VOGEL GROUP11$45.5K

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 36.

LobbyistFirmsClientsFilings
DANIEL HAUFFE117
EILEEN SHERR117
ERNESTO RODRIGUEZ117
KATHRYN KILEY117
KRISTIN ESPOSITO117
MARK PETERSON117
MELANIE LAURIDSEN117
MICHEN ZOU117
NING YIM117
RACHEL DRESEN117
REEMA PATEL117
SCOTT KLEIN117
TODD SLOVES117
JAMES SARTUCCI114
MARK RUGE114
DARRELL CONNER113
NATHANIEL BOLIN113
VERONICA SHADE113
SCOTT GELBMAN112
ALEXANDER VOGEL111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2026 second_quarter$1.6M2nd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2026 first_quarter$1.5M1st Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 third_quarter$1.3M3rd Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 third_quarter$1.3M3rd Quarter - Report
AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEESAMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES2025 first_quarter$630K1st Quarter - Report
LAKE CARRIERS ASSOCIATIONK&L GATES, LLP2025 second_quarter$280K2nd Quarter - Report
LAKE CARRIERS ASSOCIATIONK&L GATES, LLP2025 fourth_quarter$220K4th Quarter - Report
LAKE CARRIERS ASSOCIATIONK&L GATES, LLP2026 first_quarter$200K1st Quarter - Report
LAKE CARRIERS ASSOCIATIONK&L GATES, LLP2025 third_quarter$140K3rd Quarter - Report
AMERICAN CATALOG MAILERS ASSOCIATIONTHE VOGEL GROUP2025 third_quarter$45.5K3rd Quarter - Report

Classification

The Congressional Research Service files H.R. 427 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 427’s is Taxation.

hr427/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 427, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 8 (Wednesday, January 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. FITZGERALD:H.R. 427.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 3.[Page H186]

Source: congress.gov · legiscan.com