# 114-hr-2584: Business Activity Tax Simplification Act of 2015

114-hr-2584, Business Activity Tax Simplification Act of 2015, is a 114th Congress bill sponsored by Rep. Chabot, Steve [R-OH-1] (R-OH); status Ordered to be Reported by the Yeas and Nays: 18 - 7. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-2584
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-2584
- Congress: 114
- Title: Business Activity Tax Simplification Act of 2015
- Status: Ordered to be Reported by the Yeas and Nays: 18 - 7.
- Introduced: 2015-06-01
- Sponsor: Rep. Chabot, Steve [R-OH-1] (R-OH)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Business Activity Tax Simplification Act of 2015 Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state.

## Cosponsors (1)

- Rep. Scott, Robert C. "Bobby" [D-VA-3] (D-VA), 2015-06-01T00:00:00.000Z

## Related bills

- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…
- 114-hr-5283: DUE PROCESS Act of 2016
- 114-hr-4626: BRACE Act
- 114-hr-3929: Office of Strategic Services Congressional Gold Medal Act
- 114-hr-3684: Preserving Teacher Loan Forgiveness for Military Spouses Act of 2015
- 114-hr-3406: Second Chance Reauthorization Act of 2015

## Sources
- [114-hr-2584 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/2584)

## Related
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-5283: DUE PROCESS Act of 2016](https://policyrisk.com/legislation/114-hr-5283)
- [114-hr-4626: BRACE Act](https://policyrisk.com/legislation/114-hr-4626)
- [114-hr-3929: Office of Strategic Services Congressional Gold Medal Act](https://policyrisk.com/legislation/114-hr-3929)
- [114-hr-3684: Preserving Teacher Loan Forgiveness for Military Spouses Act of 2015](https://policyrisk.com/legislation/114-hr-3684)
- [114-hr-3406: Second Chance Reauthorization Act of 2015](https://policyrisk.com/legislation/114-hr-3406)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-2584 (as of 2025-11-18).