US SB3027

Amends Public Law 86–272, the federal law that prohibits states from imposing income taxes on businesses whose only in-state activity is soliciting orders for tangible goods

Expands the definition of "solicitation of orders" to include any business activity that facilitates order solicitation, even if that activity serves an independently valuable business function

Provides broader protection for out-of-state businesses from state income taxation by clarifying that ancillary activities related to sales solicitation remain protected

Introduced by Senator Johnson on October 22, 2025, and referred to the Senate Committee on Finance