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NCSL Urges Congress to Oppose State Income Tax Intervention in Reconciliation

The House Judiciary Committee passed its budget reconciliation recommendations, which included expansion of state income exemption language under P.L. 86-272, the Interstate Income Act of 1959. The reconciliation recommendations include the Interstate Commerce Simplicity Act of 2025, which adds language to the exemption under the definition of “solicitation of goods” that would result in restricting a state’s right and capability to collect business income tax.