Overview
House Judiciary Committee Plans Markup of Bills Concerning Business Activity Taxes, Taxation of Mobile Workforce, Digital Goods: Tomorrow, the House Judiciary Committee will markup the Business Activity Tax Simplification Act of 2015 (H.R. 2584), Mobile Workforce State Income Tax Simplification Act of 2015 (H.R. 2315), and Digital Goods and Services Tax Fairness Act of 2015 (H.R. 1643). The business activity tax bill, sponsored by Rep. Steve Chabot (R-OH), is intended “[t]o regulate certain State taxation of interstate commerce.” The mobile workforce bill, sponsored by Rep. Mike Bishop (R-MI), is intended “[t]o limit the authority of States to tax certain income of employees for employment duties performed in other States.” The digital goods bill, sponsored by Rep. Lamar Smith (R-TX), is intended “[t]o promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services."