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Interstate Commerce Simplification Act of 2025

10/24/2025, 2:23 AM

Summary of Bill S 3027

The "Interstate Commerce Simplification Act of 2025" was introduced in the 119th Congress on October 22, 2025. The bill, designated as S. 3027, aims to streamline and simplify regulations related to interstate commerce. Specific provisions and details of the bill are not provided in the context, but it focuses on addressing complexities and inefficiencies in interstate commerce laws. For further information on the bill's content and specifics, the official PDF version can be accessed at the provided link.

Congressional Summary of S 3027

Interstate Commerce Simplification Act of 2025

This bill expands the definition of solicitation of orders to include business activities that serve an independently valuable business function apart from the solicitation of orders for purposes of the limitation on a state’s authority to impose a net income tax on an out-of-state seller.

Under current law, a state is prohibited from imposing a net income tax on income derived from within the state from interstate commerce if the only business activity within the state is the solicitation of orders for the sale of tangible personal property, provided that the orders are approved (or rejected) and filled by shipment or delivery from outside of the state. Further, the Supreme Court has held that the term solicitation of orders includes (1) activities that are strictly essential to making requests for purchases, and (2) ancillary activities that serve no independent business function apart from their connection to requests for purchases.

Under the bill, the definition of solicitation of orders is expanded to include business activities that facilitate the solicitation of orders even if such business activities serve an independently valuable business function apart from the solicitation. 

Read the Full Bill

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Current Status of Bill S 3027

Bill S 3027 is currently in the status of Bill Introduced since October 22, 2025. Bill S 3027 was introduced during Congress 119 and was introduced to the Senate on October 22, 2025.  Bill S 3027's most recent activity was Read twice and referred to the Committee on Finance. as of October 22, 2025

Bipartisan Support of Bill S 3027

Total Number of Sponsors
1
Democrat Sponsors
0
Republican Sponsors
1
Unaffiliated Sponsors
0
Total Number of Cosponsors
0
Democrat Cosponsors
0
Republican Cosponsors
0
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill S 3027

Primary Policy Focus

Alternate Title(s) of Bill S 3027

A bill to amend Public Law 86-272 to expand the prohibition of State taxation relating to certain solicitation of orders.
A bill to amend Public Law 86-272 to expand the prohibition of State taxation relating to certain solicitation of orders.

Comments

Sponsors and Cosponsors of S 3027

Ron Johnson
Ron Johnson
WisconsinRepublican

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