2775 -- Remote Transactions Parity Act of 2015 | Poliscope

Remote Transactions Parity Act of 2015

2775

114th Congress

Taxation

In Committee

Legislative Progress

✓

Introduced

Committee

Floor Vote

Other Chamber

Enacted

Introduced

June 15, 2015

Latest Action

July 1, 2015

Primary Sponsor

Jason ChaffetzRepublican(UT)

Momentum (last 30 days)

score

0 actions · 0 new cosponsors · 0 votes

Speed vs cohort

54pct

16d open

vs 6,526 other HR bills in the 114th — cohort avg 56d

Summary

Remote Transactions Parity Act of 2015 This bill authorizes both member states under the Streamlined Sales and Use Tax Agreement and states that have not adopted the Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require remote sellers (i.e., sellers who make remote sales in a state without a physical presence) to collect and remit sales and use taxes with respect to remote sales sourced to such states. States that have not adopted the Agreement must show that they have adopted and implemented minimum simplification requirements for the administration of sales and use taxes in order to collect such taxes. Such requirements include: (1) the designation of a single state entity responsible for all state and local sales and tax administration, return processing, and audits of remote sales; (2) a single audit of a remote seller for all taxing jurisdictions in the state; (3) direct contact with a certified software provider utilized by the remote seller in conducting an audit; (4) a single sales and use tax return for use by remote sellers that is filed with a single entity responsible for tax administration; (5) a uniform sales and use tax base; and (6) sourcing of all remote sales in compliance with criteria established by this Act. This bill expressly prohibits a state from requiring a remote seller to file sales and use tax returns any more frequently than is required for nonremote sellers. Additionally, remote sellers whose gross annual receipts are less than $5 million are exempt from audits unless there is a reasonable suspicion of intentional misrepresentation or fraud. For the first three years after the effective date of this Act, the requirement for remote sellers to collect and remit sales and use taxes is limited to remote sellers whose gross annual receipts exceed a certain level (i.e., $10 million in the first year, $5 million in the second year, and $1 million in the third year) and who utilize an electronic marketplace for making sales to the public. After the third year after the effective date of this Act, there is no exemption for remote sellers to collect and remit such taxes. The bill specifies limitations on the applicability of this Act, including by providing that nothing in this Act shall be construed as: (1) subjecting a remote seller to any type of tax other than sales and use taxes, or (2) enlarging or reducing the authority of a state to impose such taxes. The bill suspends the authority of a state to collect sales and use taxes in the first year after the effective date of this Act and between October 1 and December 31 of such first year. The bill also prohibits a state from exercising any authority under this Act unless it: (1) provides certification procedures for persons to be approved as certified software providers, (2) refrains from denying or revoking certification to a software provider without a reasonable basis, (3) has certified multiple national certified software providers and such certifications are in effect, and (4) provides compensation for certified software providers.

Lobbying filings that explicitly cite this bill (50)

These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.

Filing registrants (98)

CAPITALEDGE STRATEGIES, LLC (57)KOUNTOUPES DENHAM CARR & REID, LLC (22)CAPITOL COUNSEL LLC (11)INVARIANT LLC (13)SQUIRE PATTON BOGGS (10)BOCKORNY GROUP, INC. (14)PODESTA GROUP, INC. (7)THE NICKLES GROUP, LLC (7)ALPINE GROUP PARTNERS, LLC. (11)AKIN GUMP STRAUSS HAUER FELD (7)

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THE OB-C GROUP, LLC

Subjects (4)

Retail and wholesale trades

Sales and excise taxes

State and local taxation

Tax administration and collection, taxpayers

Actions (3)

July 1, 2015

Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

June 15, 2015

Referred to the House Committee on the Judiciary.

June 15, 2015

Introduced in House

Congress.gov source codes: 1000, Intro-H

Committees

Committee	Chamber	Activity	Date
Judiciary Committee	House	Referred to	June 15, 2015

Text Versions

Version	Date	Links
Introduced in House	June 15, 2015	XML

Cosponsors (68)

Name	Party	State
Adam Kinzinger	Republican	IL
Adam Smith	Democratic	WA
Alan S. Lowenthal	Democratic	CA

Related Bills (1)

Bill	Congress	Relationship
S 698	114th	Related bill

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Sources: Congress.gov

AMAZON.COMclient→SQUIRE PATTON BOGGS

2018 · first_quarter · Computer Industry

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Cited source text, amounts, lobbyists, and targets

H.R. 2775, Remote Transactions Parity Act (entire bill)

Client expense: Not reported · Firm income: $80,000

H.R. 2775

CHESTER LOTT DAVID SCHNITTGER JOHN BREAUX MATTHEW CUTTS

Government targets: HOUSE OF REPRESENTATIVES, SENATE

OVERSTOCK.COM, INC.client→VENABLE LLP

2017 · fourth_quarter · Financial Institutions/Investments/Securities

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Cited source text, amounts, lobbyists, and targets

Monitor work on HR 2775, Remote Transaction Parity Act of 2015; work on legislative proposals related to origin source online sales tax collection; monitor government engagement in evolving Blockchain technology; and efforts to help encourage the availability of single letter URLs by agencies ICANN and Verisign

Client expense: Not reported · Firm income: $30,000

HR 2775

RALPH HARDY jr

Government targets: HOUSE OF REPRESENTATIVES, SENATE

REAL ESTATE ROUNDTABLEclient→CAPITOL COUNSEL LLC

2017 · fourth_quarter · Taxation/Internal Revenue Code

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Cited source text, amounts, lobbyists, and targets

Issue related to S. 915 and H.R. 2128, Real Estate Investment and Jobs act; taxation of partnerships and taxation of foreign investment in real property; HR 2128 & S.915 - Real Estate Investment and Jobs Act; S. 698 - The Market Place Fairness Act, The Internet Sales Tax Issue; H.R. 2775, The Remote Transactions Parity Act of 2015; Issues regarding the Foreign Investment in Real Property Tax Act; Monitoring of tax reform.

Client expense: Not reported · Firm income: $40,000

H.R. 2775

DAVID OLANDER DREW GOESL JOHN RAFFAELLI SHANNON FINLEY

Government targets: HOUSE OF REPRESENTATIVES, SENATE

AMAZON.COMclient→SQUIRE PATTON BOGGS

2017 · fourth_quarter · Computer Industry

Open original LDA filing ↗

Cited source text, amounts, lobbyists, and targets

H.R. 2775, Remote Transactions Parity Act (entire bill)

Client expense: Not reported · Firm income: $110,000

H.R. 2775

BRANDON ROMAN CHESTER LOTT DAVID SCHNITTGER JOHN BREAUX MATTHEW CUTTS

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Show 46 more cited filings

REAL ESTATE ROUNDTABLEclient→CAPITOL COUNSEL LLC

2017 · third_quarter · Taxation/Internal Revenue Code

Open original LDA filing ↗

Cited source text, amounts, lobbyists, and targets

Issue related to S. 915 and H.R. 2128, Real Estate Investment and Jobs act; taxation of partnerships and taxation of foreign investment in real property; HR 2128 & S.915 - Real Estate Investment and Jobs Act; S. 698 - The Market Place Fairness Act, The Internet Sales Tax Issue; H.R. 2775, The Remote Transactions Parity Act of 2015; Issues regarding the Foreign Investment in Real Property Tax Act; Monitoring of tax reform.

Client expense: Not reported · Firm income: $40,000

H.R. 2775

DAVID OLANDER DREW GOESL JOHN RAFFAELLI SHANNON FINLEY mr RICHARD SULLIVAN

Government targets: HOUSE OF REPRESENTATIVES, SENATE

RETAIL INDUSTRY LEADERS ASSOCIATIONclient→RETAIL INDUSTRY LEADERS ASSOCIATION

2016 · fourth_quarter · Taxation/Internal Revenue Code

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Cited source text, amounts, lobbyists, and targets

Comprehensive tax reform (corporate, individual, international); Marketplace Fairness Act (S. 698); Remote Transactions Parity Act of 2015 (H.R. 2775); and other issues relating to taxation of remote commerce and nexus issues; IRS rules and guidelines regarding deduction and capitalization of expenditures relating to tangible property; proposals to modify accounting methods including last-in-first-out (LIFO); H.R. 1058/S. 2809 - IRS reforms; Proposed Section 385 Debt/Equity Regulations; H.R. 4770 - Sec. 199 - Application to contract manufacturing; House Republican Tax Reform Blueprint.

Client expense: $740,000 · Firm income: Not reported

H.R. 2775

CHRISTINE POLLACK DAVID KOENIG HUN QUACH JENNIFER SAFAVIAN JOE RINZEL

Government targets: Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Natl Oceanic & Atmospheric Administration (NOAA), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

NATIONAL SMALL BUSINESS ASSOCIATION.client→NATIONAL SMALL BUSINESS ASSOCIATION.

2016 · fourth_quarter · Small Business

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Cited source text, amounts, lobbyists, and targets

H.R. 8 - North American Energy Security and Infrastructure Act of 2015 Legislation seeks to promote energy efficiency inside the federal government and improve the security of energy-related infrastructure primarily by expanding the Department of Energys authorities. NSBA supports H.R. 9 - Innovation Act Reforms the patent system and introduces measures that would make it more difficult for small businesses to defend their patents. NSBA opposes H.R. 25 - The Fair Tax Act To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R. 1105 - Death Tax Repeal Act of 2015 Bill would repeal the estate and generation-skipping transfer taxes, as well as cut the top gift tax rate. NSBA supports H.R. 1155 - Searching for and Cutting Regulations that are Unnecessarily Burdensome (SCRUB) Act of 2015 This bill would create a special commission to review and repeal regulatory requirements which could be removed without significant impact to the regulations overall effectiveness. NSBA supports H.R. 1732 - Regulatory Protection Act of 2015 The legislation would require the EPA to rewrite the waters of the U.S. rule. NSBA supports H.R. 2045 - TROL Act Legislation would allow the FTC to go after patent trolls which often target small business patent holders. NSBA supports H.R. 2775 - The Remote Transactions Parity Act of 2015 The bill allows states that meet simplification requirements to require remote sellers to collect taxes due on items purchased by consumers in those states. NSBA is monitoring H.R. 2911 - Small Business Healthcare Relief Act This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to allow an employer with fewer than 50 employees that does not offer group health insurance coverage to establish a health reimbursement arrangement. NSBA supports H.R. 3326 - Defend Trade Secrets Act of 2015 Creates a right of action in federal court for trade secrets violations and creates mechanisms to prevent the release of trade secret information. NSBA supports H.R. 4341 - Defending Americas Small Contractors Act of 2016 The bill introduces a number of reforms to increase transparency and the ability of small businesses to compete in the federal marketplace. NSBA supports H.R. 4377 - American Business Competitiveness Act The bill cuts the corporate income tax to 25 percent; limits the top tax rate on non-corporate business income to 25 percent; allows businesses to deduct investment costs when they occur (full expensing); eliminates most business tax credits and many deductions; and moves to a territorial tax system like most developed nations. NSBA is monitoring H.R. 4612 - Midnight Rule Relief Act of 2016 Legislation would prevent agencies from proposing or finalizing regulations from the day after elections to the day of the next presidential inauguration. NSBA supports H.R. 4638 - Main Street Growth Act The legislation seeks to make small business offerings more attractive to investors by creating venture exchanges which will bring together buyers and sellers for of venture securities. NSBA supports H.R. 4773 - Protecting Workplace Advancement and Opportunity Act Legislation would nullify the Department of Labors overtime exemption rule and would require DOL to perform an economic analysis of how changes to overtime regulations will impact nonprofits, small businesses, and employers in other vulnerable industry sectors before issuing a new rule. NSBA supports H.R. 4783 - Commercializing on Small Business Innovation Act of 2016 Legislation would reauthorize the SBIR/STTR programs through 2022. NSBA supports H.R. 4831 - S-Corp Bill Legislation would amend the tax code to clarify that shareholders in an S-Corp. who acquired their shares through crowdfunding would not count against the 100 shareholder cap. NSBA supports H.R. 4850 - Micro Offering Safe Harbor Act Measure would create an exemption from registration requirements under the Securities Act for certain small securities offerings. NSBA supports H.R. 4852 - the Private Placement Improvement Act Would require the Securities and Exchange Commission (SEC) to amend the requirements for Regulation D offerings. It would also direct the SEC to revise rules regarding 506 offerings of a private fund to characterize as an accredited investor a knowledgeable employee of that private fund or the funds investment advisor. NSBA is monitoring H.R. 5076 - Main Street Fairness Act Establishes that businesses that file their taxes as pass-through income-sole proprietorships, partnerships, LLCs and S corporations-will never pay a higher tax rate than their larger counterparts. NSBA supports H.R. 5156 - Small Business Credit Card Act of 2016 Legislation would further protect small-business owners credit cards from unfair and deceptive practices of credit card companies. NSBA supports H.R. 5813 - Overtime Reform and Enhancement Act Will initiate a reasonable three-year phase-in of the Department of Labors new overtime rule. NSBA supports H.J. Res. 71 - Clean Power Plan - Congressional Review Act This resolution would invoke the Congressional Review Act and roll back the Clean Power Plan regulations promulgated by the EPA to cut carbon emissions. NSBA Supports H.J. Res. 72 - Clean Power Plan - Congressional Review Act This resolution would invoke the Congressional Review Act and roll back the Clean Power Plan regulations promulgated by the EPA to cut carbon emissions. NSBA supports H.J.Res. 95 A resolution under the Congressional Review Act to protect workers, students, nonprofit organizations, and small-business owners from the consequences of the Department of Labors controversial overtime rule. NSBA supports S. 155 - the Fair Tax Act To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports S. 632 - STRONG Patent Act The bill introduces modest patent reforms that would afford small businesses greater protections for their patents. NSBA supports S.698 - Marketplace Fairness Act of 2015 The bill would require eCommerce sellers who gross over $1million in remote (out-of-state) sales per year to collect sales tax from buyers in all 45 states (plus D.C.) that impose a sales tax. NSBA is monitoring S. 1137 - PATENT Act Reforms the patent system and introduces measures that would make it more difficult for small businesses to defend their patents. NSBA opposes S. 1140 - Federal Water Quality Protection Act The legislation would require the EPA to rewrite the waters of the U.S. rule. NSBA supports S. 1584 - Renewable Fuel Standard Repeal Act The bill would remove the renewable fuel standard. NSBA is monitoring S. 1607 - Independent Agency Regulatory Analysis Act of 2015 Creates a procedure whereby the president can require independent regulatory agencies to comply with the same rulemaking requirements that other agencies do. NSBA supports S. 1683 - Searching for and Cutting Regulations that are Unnecessarily Burdensome (SCRUB) Act of 2015 This bill would create a special commission to review and repeal regulatory requirements which could be removed without significant impact to the regulations overall effectiveness. NSBA supports S. 1697 - Small Business Healthcare Relief Act This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to allow an employer with fewer than 50 employees that does not offer group health insurance coverage to establish a health reimbursement arrangement. NSBA supports S. 2006 - Regulatory Accountability Act of 2015 Legislation amends the APA to require that regulating agencies do more thorough examinations of the costs and benefits of promulgating regulations. NSBA supports S. 2012 - Energy Policy Modernization Act of 2015 Measure would make a number of changes impacting the security and the reliability of the energy grid. NSBA supports S. 2582 - Midnight Rule Relief Act of 2016 The bill would prevent agencies from proposing or finalizing regulations from the day after elections to the day of the next presidential inauguration. NSBA supports S. 2696 - Protect Small Business Jobs Act of 2016 Would create a six month grace period for first time regulations violations by small businesses which do not place anyone in imminent danger. NSBA supports S. 2707 - Protecting Workplace Advancement and Opportunity Act Legislation would nullify the Department of Labors overtime exemption rule and would require DOL to perform an economic analysis of how changes to overtime regulations will impact nonprofits, small businesses, and employers in other vulnerable industry sectors before issuing a new rule. NSBA supports S. 2724 - Separation of Powers Restoration Act of 2016 Legislation would effectively eliminate Chevron Deference when courts review agency actions. NSBA supports S. 2733 - Venue Equity and Non-Uniformity Elimination Act of 2016 This legislation will make changes to existing venue requirements in patent infringement litigation. NSBA opposes S. 2792 - Rapid Innovation Fund Enhancement Act of 2016 Legislation would reform the RIF program to ensure small businesses are always able to participate. NSBA supports S. 2793 - SBIR/STTR Reauthorization Act of 2016 The legislation would permanently reauthorize the Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR) programs. The programs are currently set to expire in 2017. NSBA supports S. 2812 - SBIR/STTR Reauthorization Act of 2016 Legislation would permanently reauthorize the SBIR and STTR programs. NSBA supports S. 2847 - Prove It Act Legislation would allow the Chief Counsel of Advocacy to challenge an agency certification of no significant impact on small businesses under the Regulatory Flexibility Act. NSBA is monitoring S. 2898 - the Small Business National Security Innovation Act of 2016 Legislation would allow SBIR and STTR small businesses to more easily contract to do follow-on work. NSBA supports S. 3464 - the Overtime Reform and Review Act Bill would phase in the new salary overtime threshold over five years, and would require the Government Accountability Office (GAO) to conduct a report during the rules first year to assess its economic effects. NSBA supports S.J.Res.34 A resolution under the Congressional Review Act (CRA) that would block implementation of the administrations overtime rule. NSBA supports

Client expense: $32,000 · Firm income: Not reported

H.R. 2775

JODY MILANESE

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

NATIONAL GRID USAclient→NATIONAL GRID USA

2016 · fourth_quarter · Taxation/Internal Revenue Code

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Cited source text, amounts, lobbyists, and targets

Potential comprehensive tax reform proposals, including interest expense deduction, dividend tax rates, accelerated depreciation, normalization, international tax, and portfolio interest exemption. Guidance and legislation relating to the forty-percent excise tax on employer-sponsored health coverage (H.R. 2050/S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; and S. 2075, American Worker Health Care Tax Relief Act of 2015). Legislation relating to remote sales in states in which companies do not have a physical presence (S. 698, Marketplace Fairness Act of 2015; and H.R. 2775, Remote Transactions Parity Act of 2015). H.R. 2315/S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 (provisions relating to out-of-state workers traveling to nonresident states for a limited period of time). H.R. 2584, Business Activity Tax Simplification Act of 2015 (provisions relating to setting forth criteria for physical presence in a state). H.R. 4016, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. H.R. 4377, American Business Competitiveness Act of 2016 (provisions relating to the corporate tax rate, expensing of deductible investments and carryback of net operating losses). REG-108060-15 IRS/Treasury Section 385 Proposed Regulations (provisions relating to related-party debt and documentation requirements). A Better Way: A Pro Growth Tax Code for all Americans.

Client expense: $470,000 · Firm income: Not reported

H.R. 2775

EMILY DUNCAN mr NELSON PEREZ esq

Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Park Service (NPS), SENATE, Transportation, Dept of (DOT)