# 115-hr-6978: Business Activity Tax Simplification Act of 2018

115-hr-6978, Business Activity Tax Simplification Act of 2018, is a 115th Congress bill sponsored by Rep. Chabot, Steve [R-OH-1] (R-OH); status Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-6978
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-6978
- Congress: 115
- Title: Business Activity Tax Simplification Act of 2018
- Status: Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
- Introduced: 2018-09-28
- 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 2018 This bill expands the federal prohibition against state taxation of interstate commerce to include taxation of out-of-state transactions involving all forms of property and services, including the furnishing or gathering of information and sales or transactions involving digital goods or services. (Under current law, the prohibition applies only to sales of tangible personal property.) The bill also (1) prohibits state taxation of an out-of-state entity unless the entity has a physical presence in the taxing state, (2) sets forth criteria for determining physical presence in a state, and (3) specifies requirements for computing the tax liability of affiliated businesses operating in a state.

## Cosponsors (1)

- Rep. Scott, Robert C. "Bobby" [D-VA-3] (D-VA), 2018-09-28T00:00:00.000Z

## Related bills

- 115-hr-6469: Integration of Baseball Commemorative Coin Act
- 115-hr-4256: BOLD Infrastructure for Alzheimer's Act
- 115-hr-4107: USS Indianapolis Congressional Gold Medal Act
- 115-hr-3298: Wounded Officers Recovery Act of 2017
- 115-hr-3053: Nuclear Waste Policy Amendments Act of 2018
- 115-hr-2899: Second Chance Reauthorization Act of 2017

## Sources
- [115-hr-6978 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/6978)

## Related
- [115-hr-6469: Integration of Baseball Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-6469)
- [115-hr-4256: BOLD Infrastructure for Alzheimer's Act](https://policyrisk.com/legislation/115-hr-4256)
- [115-hr-4107: USS Indianapolis Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-4107)
- [115-hr-3298: Wounded Officers Recovery Act of 2017](https://policyrisk.com/legislation/115-hr-3298)
- [115-hr-3053: Nuclear Waste Policy Amendments Act of 2018](https://policyrisk.com/legislation/115-hr-3053)
- [115-hr-2899: Second Chance Reauthorization Act of 2017](https://policyrisk.com/legislation/115-hr-2899)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-6978 (as of 2025-11-18).