# 116-hr-5515: Stop Taxing Our Potential Act of 2019

116-hr-5515, Stop Taxing Our Potential Act of 2019, is a 116th Congress bill sponsored by Rep. Kuster, Ann M. [D-NH-2] (D-NH); status Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/116-hr-5515
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 116-hr-5515
- Congress: 116
- Title: Stop Taxing Our Potential Act of 2019
- Status: Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
- Introduced: 2019-12-19
- Sponsor: Rep. Kuster, Ann M. [D-NH-2] (D-NH)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Stop Taxing Our Potential Act of 2019 This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation is imposed. A person is physically present if the person's business activities in the state include maintaining a commercial or legal domicile in the state; owning, holding, leasing, or maintaining certain property in the state; having one or more employees, agents, or independent contractors in the state who provide on-site design, installation, or repair services on behalf of the remote seller; having one or more employees, exclusive agents or exclusive independent contractors present in the state who engage in activities that substantially assist the person to establish or maintain a market in the state; or maintaining an office in the state at which three or more employees are regularly employed. The bill specifies certain activities and agreements that indicate a de minimis physical presence that is excluded from the definition of "physical presence." The bill also specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.

## Cosponsors (3)

- Rep. Schrader, Kurt [D-OR-5] (D-OR), 2019-12-19T00:00:00.000Z
- Rep. Bonamici, Suzanne [D-OR-1] (D-OR), 2019-12-19T00:00:00.000Z
- Rep. Pappas, Chris [D-NH-1] (D-NH), 2019-12-19T00:00:00.000Z

## Related bills

- 116-hr-8015: Delivering for America Act
- 116-hr-7879: VA Telehealth Expansion Act
- 116-hr-7806: SOS Act
- 116-hr-7777: Paycheck Protection Small Business Forgiveness Act
- 116-hr-7642: Coronavirus Economic Relief for Transportation Services Act
- 116-hr-7120: George Floyd Justice in Policing Act of 2020

## Sources
- [116-hr-5515 on Congress.gov](https://www.congress.gov/bill/116th-congress/house-bill/5515)

## Related
- [116-hr-8015: Delivering for America Act](https://policyrisk.com/legislation/116-hr-8015)
- [116-hr-7879: VA Telehealth Expansion Act](https://policyrisk.com/legislation/116-hr-7879)
- [116-hr-7806: SOS Act](https://policyrisk.com/legislation/116-hr-7806)
- [116-hr-7777: Paycheck Protection Small Business Forgiveness Act](https://policyrisk.com/legislation/116-hr-7777)
- [116-hr-7642: Coronavirus Economic Relief for Transportation Services Act](https://policyrisk.com/legislation/116-hr-7642)
- [116-hr-7120: George Floyd Justice in Policing Act of 2020](https://policyrisk.com/legislation/116-hr-7120)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/116-hr-5515 (as of 2025-11-18).