State Governments, Business Activity Taxes, Federal Legislation
October 2005
BNA's Web Watch is prepared by Laura
Gordon-Murnane. E-mail suggestions for future weekly topics
always welcome.
Federal Government
Pending Legislation
(H.R.
1956) Title: To regulate certain State taxation of interstate
commerce; and for other purposes.
Congressional Hearings
House Judiciary Subcommittee on Commercial and Administrative
Law
Legislative Hearing on H.R. 1956 - "Business Activity Tax Simplification
Act of 2005." (September 27, 2005)
Witnesses
Carey
J. "Bo" Horn President, ProHelp Systems, Inc.
The
Honorable Earl Ehrhart - State Representative, Georgia House
of Representatives, 36th District, and National Chairman of the
American Legislative Exchange Council
The
Honorable Joan Wagnon - Secretary of Revenue, State of Kansas,
and Chair of the Multistate Tax Commission
Lyndon
D. Wiliams - Tax Counsel, Citigroup Corporation
Congressional Research Service
State Corporate Income Taxes: A Description and Analysis (Updated
May 11, 2005)
Steven Maguire Analyst in Public Finance Government and Finance
Division
Multistate Tax Commission
President's Advisory Panel
on Federal Tax Reform
State Governments
California Franchise Tax Board
Proposed
Federal Legislation Regarding State Business Activity Taxes (BAT)
Possible Board Action (March 29, 2005)
Nongovernment Organizations
Center on Budget and Policy Priorities
Proposed
“business activity tax nexus” legislation would seriously
undermine state taxes on corporate profits and harm the economy
By Michael Mazerov (Revised May 9, 2005)
Federal "Business
Activity Tax Nexus" Legislation: Half of A Two-Pronged Strategy
To Gut State Corporate Income Taxes Michael Mazerov
Revised 5/9/05
The Single Sales Factor
Formula for State Corporate Taxes: A Boon to Economic Development
or a Costly Giveaway? revised May 2005.
The Coalition to Protect Interstate Commerce
Home
H.R.
1956, Business Activity Tax Simplification Act of 2005 Section-By-Section
Analysis
Federation Tax Administrators
Financial Services Roundtable
Letter
to Chairman Sensenbrenner on HR 1956 - BATSA, July 13, 2005
National Governors Association
Impact of H.R.
1956, Business Activity Tax Simplification Act of 2005, on States
Summary:
Business Activity Tax
Congressional
Intervention in State Taxation: A Normative Analysis of Three Proposals
By Charles E. McLure, Jr. Hoover Institution, Stanford University
Walter Hellerstein University of Georgia Law School (March 1, 2004)
Software Finance and Tax Executives Council
HR
1956, the Business Activity Tax Simplification Act (BATSA)
Talking
Points
Summary
of BATSA
Tax Foundation
Paying
for "Civilized Society" in the Global Marketplace: H.R.
1956's Physical Presence Rule Accurately Matches Taxes Paid and
Benefits Received
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