Coalition for Interstate Tax Fairness & Job Growth
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]
- Agilent Technologies, Inc.
- Akzo Nobel Inc.
- Alcoa Inc.
- American Apparel & Footwear Association
- American Bankers Association
- American Express Company
- American Financial Services Association
- American Legislative Exchange Council
- Americans for Tax Reform
- American Trucking Association
- Apple Inc
- Arch Coal, Inc.
- Association for Competitive Technology
- Barclays Capital
- Bayer Corporation
- Boehringer Ingelheim Pharmaceuticals, Inc.
- Brunswick Corporation
- Burger King Corporation
- Capital One Financial Corporation
- Case New Holland Inc.
- Caterpillar Inc.
- CBS Corporation
- Citigroup
- Consumer Electronics Association
- Council on State Taxation (COST)
- CropLife America
- Darden Restaurants, Inc.
- Direct Marketing Association, Inc.
- Discovery Communications, Inc.
- The Dow Chemical Company
- EBay Inc.
- Financial Services Roundtable
- Gap Inc.
- General Electric Co.
- The Hearst Corporation
- HSBC-North America
- Huntington Ingalls Industries, Inc.
- International Bottled Water Association
- International Franchise Association
- Investment Company Institute
- Johnson & Johnson
- Kimberly-Clark Corporation
- Levi Strauss & Co.
- Limited Brands, Inc.
- Macy’s, Inc.
- The McGraw-Hill Companies, Inc.
- Merck & Co., Inc.
- Microsoft Corporation
- Moody's Corporation
- Motion Picture Association of America
- National Association of Manufacturers
- National Foreign Trade Council
- National Restaurant Association
- National Retail Federation
- National Taxpayers Union
- Nationwide Insurance
- Nestle Holdings, Inc.
- Newspaper Association of America
- Partnership for New York City
- PPG Industries, Inc.
- Sanofi US
- Securities Industry and Financial Markets Association (SIFMA)
- Smithfield Foods, Inc.
- Sony Corporation of America
- Standard Chartered Bank
- Symantec Corporation
- TechAmerica
- Thomson Reuters
- Time Warner Inc.
- T. Rowe Price Group, Inc.
- Tyson Foods, Inc.
- UPS
- U.S. Bancorp
- U.S. Chamber of Commerce
- U.S. Council for International Business
- Viacom Inc.
- The Walt Disney Company
- Wells Fargo
- The Wendy's Company
- Yum! Brands, Inc.
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
- ↑ 1.0 1.1 Coalition for Interstate Tax Fairness & Job Growth, "Home Page," organizational campaign website, accessed March 3, 2015.
- ↑ Coalition for Interstate Tax Fairness & Job Growth, "Coalition for Interstate Tax Fairness & Job Growth Launches," organizational press release, accessed March 3, 2015.
- ↑ Coalition for Interstate Tax Fairness & Job Growth, "Timeline," organizational campaign website, accessed March 3, 2015.
- ↑ 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.
- ↑ 5.0 5.1 Coalition for Interstate Tax Fairness & Job Growth, "State-by-State Map," organizational campaign website, accessed March 3, 2015.
- ↑ Coalition for Interstate Tax Fairness & Job Growth, "Extent of the Problem," organizational campaign website, accessed March 3, 2015.
- ↑ Coalition for Interstate Tax Fairness & Job Growth Membership, "Who We Are," organizational campaign website, accessed March 3, 2015.
- ↑ Center for Responsive Politics, "2013 Lobbying Summary: Coalition for Interstate Tax Fairness," organizational website, accessed March 10, 2015.
- ↑ Center for Responsive Politics, "2012 Lobbying Summary: Coalition for Interstate Tax Fairness," organizational website, accessed March 10,2015.
