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S. 3027

U.S. Senate•In Senate Committee

Summary

S. 3027, the Interstate Commerce Simplification Act of 2025, was introduced in the Senate on Oct 22, 2025 by Sen. Ron Johnson (R). It was referred to Finance, and last saw action on Oct 22, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 3027 has no co-sponsors and has not gone to a roll call.

sb3027/introduced-in-senate.txt
119 S3027 IS: Interstate Commerce Simplification Act of 2025
 U.S. Senate
 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.
  II
  119th CONGRESS
  1st Session
  S. 3027
  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
  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. Introduced2025-10-22
  2. Passed Senate
  3. Passed House
  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 Senate Oct 22, 2025

sb3027/introduced-in-senate.md

Shown Here:
Introduced in Senate (10/22/2025)

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

Sen. Ron Johnson (R) sponsors S. 3027 alone.

Ron Johnson

Sen. · R–WI · Sponsor

Committees

S. 3027 went before 1 committee: Finance.

Finance
Finance
Referred To · Oct 22, 2025 · 902 Bills

Actions

S. 3027 has taken 2 actions since Oct 22, 2025.

ChamberAction
Oct 22, 2025
Senate
Read twice and referred to the Committee on Finance.Finance Committee
Oct 22, 2025
—
Introduced in Senate

Votes

S. 3027 has not gone to a roll call.

1 bill is related to S. 3027, as Identical bill.

Titles

S. 3027 goes by 3 titles, 1 of them short titles.

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

Lobbying

2 clients hired 2 firms and 18 registered lobbyists who named S. 3027 in 3 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, Accounting, Education, Government Issues, Labor Issues/Antitrust/Workplace, Energy/Nuclear.

Clients

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

ClientBusinessStateFirmsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS—District of Columbia12—
BLOOM ENERGYEnergy technology companyCalifornia11$20K

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS12—
WILLIAMS AND JENSEN, PLLC11$20K

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
DANIEL HAUFFE112
EILEEN SHERR112
ERNESTO RODRIGUEZ112
KATHRYN KILEY112
KRISTIN ESPOSITO112
MARK PETERSON112
MELANIE LAURIDSEN112
MICHEN ZOU112
NING YIM112
RACHEL DRESEN112
REEMA PATEL112
SCOTT KLEIN112
TODD SLOVES112
CHRISTOPHER HATCHER111
FRANK VLOSSAK111
GEORGE BAKER111
LAURA SIMMONS111
SUSAN HIRSCHMANN111

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
BLOOM ENERGYWILLIAMS AND JENSEN, PLLC2025 first_quarter$20K1st Quarter - Termina…

Classification

The Congressional Research Service files S. 3027 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 3027’s is Taxation.

s3027/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

Source: congress.gov · legiscan.com