This Thursday I’ll be testifying before the U.S. House Committee on the Judiciary’s Subcommittee on Commercial and Administrative Law. The subject of the hearing is “State Taxation – The Impact of Congressional Legislation on State and Local Government Revenues.” The subcommittee is considering a number of proposals on the subject, including to enshrine a physical presence standard for state corporate income taxes, permit states to impose use tax collection obligations on out-of-state companies, limit income taxes on nonresidents to a uniform threshold period, and restrict local hotel occupancy taxes to the price of hotel occupancy. The hearing is open to the public if you’re local, and we’ll pass along any news about it being televised.
