Coalition for Interstate Tax Fairness & Job Growth

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The Coalition for Interstate Tax Fairness & Job Growth is a pro-corporate, ALEC-aligned coalition that exists to push for the passage of a version of the Business Activity Tax Simplification Act (BATSA).[1] The Coalition describes its mission as "fighting for a fair, uniform system of state and local business taxation" by pushing for passage of BATSA, which would make it so a state could only impose corporate income and similar taxes on companies with a significant physical presence in the state.[1] It formed in February 2011 as a re-launch of the Coalition to Protect Interstate Commerce.[2]

Congress has considered four iterations of the Business Activity Tax Simplification Act (BATSA), but none have passed.[3] The "Business Activity Simplification Act" of 2013 (H.R. 2992) of the 113th Congress was introduced by Rep. James Sensenbrenner (R-WI) on August 2, 2013.[4] This iteration did not make it past a February 26, 2014 Subcommittee on Regulatory Reform, Commercial and Antitrust Law hearing.[4] BATSA of 2013 was co-sponsored by:[4]

  • Rep. Spencer Bachus (R-AL), co-sponsored on August 2, 2013 (no longer in office)
  • Rep. Steve Chabot (R-OH), co-sponsored on August 2, 2013
  • Rep. Jason Chaffetz (R-UT), co-sponsored on June 18, 2014
  • Rep. Howard Coble (R-NC), co-sponsored on July 24, 2014 (no longer in office)
  • Rep. Doug Collins (R-GA), co-sponsored on March 13, 2014
  • Rep. Jeff Duncan (R-SC), co-sponsored on August 2, 2013
  • Rep. Trent Franks (R-AZ), co-sponsored on April 30, 2014
  • Rep. Bob Goodlatte (R-VA), co-sponsored on August 2, 2013
  • Rep. Alcee Hastings (D-FL), co-sponsored on August 2, 2013
  • Rep. Walter B. Jones, Jr. (D-NC), co-sponsored on October 28, 2013
  • Rep. Jim Jordan (R-OH), co-sponsored on August 2, 2013
  • Rep. Robert C. Scott (D-VA), co-sponsored on August 2, 2013

Only three states -- Texas, Mississippi, and Missouri -- have had legal rulings requiring that a corporation must have a significant physical presence in a state if they are to be taxed by that state, as of March 2015.[5] Every other state either lacks legal guidance on this issue, or has a statute, regulation, or case law to the opposite effect.[5] The Coalition for Interstate Tax Fairness & Job Growth uses this data to show the "extent of the problem," as opposed to acknowledging a trend against its position.[6]

Membership

Members include, as of March 2015:[7]

Lobbying Expenditures:

The Coalition has reported the following federal lobbying expenditures:

2013:

  • $70,000 on Tax Issues[8]

2012:

  • $30,000 on Tax Issues[9]

Articles and Resources

References

  1. 1.0 1.1 Coalition for Interstate Tax Fairness & Job Growth, "Home Page," organizational campaign website, accessed March 3, 2015.
  2. Coalition for Interstate Tax Fairness & Job Growth, "Coalition for Interstate Tax Fairness & Job Growth Launches," organizational press release, accessed March 3, 2015.
  3. Coalition for Interstate Tax Fairness & Job Growth, "Timeline," organizational campaign website, accessed March 3, 2015.
  4. 4.0 4.1 4.2 Library of Congress, "H.R.2992 - Business Activity Tax Simplification Act of 2013," governmental website, accessed March 3, 2015.
  5. 5.0 5.1 Coalition for Interstate Tax Fairness & Job Growth, "State-by-State Map," organizational campaign website, accessed March 3, 2015.
  6. Coalition for Interstate Tax Fairness & Job Growth, "Extent of the Problem," organizational campaign website, accessed March 3, 2015.
  7. Coalition for Interstate Tax Fairness & Job Growth Membership, "Who We Are," organizational campaign website, accessed March 3, 2015.
  8. Center for Responsive Politics, "2013 Lobbying Summary: Coalition for Interstate Tax Fairness," organizational website, accessed March 10, 2015.
  9. Center for Responsive Politics, "2012 Lobbying Summary: Coalition for Interstate Tax Fairness," organizational website, accessed March 10,2015.