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.