2007 Federal Congressional Activity Regarding State Taxation

Gall, Maryann B.; Kulwicki, Laura A.
January 2008
Journal of State Taxation;Jan/Feb2008, Vol. 26 Issue 2, p5
Academic Journal
The article discusses the federal legislative efforts to codify restrictions on state taxation in the U.S. The Congress was granted the power to govern commerce among the several states under the Commerce Clause of the U.S. Constitution. It is averred that the approving grant of power holds a negative component wherein the Commerce Clause forbids state actions that intervene with interstate commerce. The Congress passes the Public Law (P.L.) 86-272 to systemize federal limitations on state taxation in the income tax content. Moreover, it rejected to affirmatively enforce any new nexus standards after its act on P.L.


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