Set a physical-presence standard for state business taxes

Pat Harrigan introduced the Business Activity Tax Simplification Act to update federal rules governing state taxation of interstate commerce. The bill would establish a clear physical-presence standard and update existing protections to account for the digital economy.

Context: Introduced legislation; the source does not describe its specific provisions beyond these changes.

In their own words

establishing a clear physical presence standard

The source

Pat Harrigan: official policy priorities

Published: Original date not established; campaign context manually checked
Retrieved: 11/10/2026