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BATSA Up: Congress Once Again Considers Nexus Legislation

The Business Activity Tax Simplification Act of 2011 (BATSA) (H.R. 1439) was introduced on April 8, 2011, and is the latest attempt to enact federal legislation governing state tax

April 22, 2011

The Business Activity Tax Simplification Act of 2011 (BATSA) (H.R. 1439) was introduced on April 8, 2011, and is the latest attempt to enact federal legislation governing state tax nexus.  A hearing on the bill was held on April 13 before the Subcommittee on Commercial and Administrative Law of the House Judiciary Committee.

Read Sutherland SALT's Legal Alert, "BATSA Up: Congress Once Again Considers Nexus Legislation," for a description of H.R. 1439 and the hearing.

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Elizabeth S. Cha, Associate
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