In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Contractors and Federal Spending 
Accountability Act of 2008''.

SEC. 2. DATABASE FOR CONTRACTING OFFICERS AND SUSPENSION AND DEBARMENT 
              OFFICIALS.

    (a) In General.--Subject to the authority, direction, and control 
of the Director of the Office of Management and Budget, the 
Administrator of General Services shall establish and maintain a 
database of information regarding integrity and performance of persons 
awarded Federal contracts and grants for use by Federal officials 
having authority over contracts and grants.
    (b) Persons Covered.--The database shall cover any person awarded a 
Federal contract or grant if any information described in subsection 
(c) exists with respect to such person.
    (c) Information Included.--With respect to a person awarded a 
Federal contract or grant, the database shall include information (in 
the form of a brief description) for at least the most recent 5-year 
period regarding--
            (1) any civil or criminal proceeding, or any administrative 
        proceeding to the extent that such proceeding results in both a 
        finding of fault on the part of the person and the payment of 
        restitution to a government of $5,000 or more, concluded by the 
        Federal Government or any State government against the person, 
        and any amount paid by the person to the Federal Government or 
        a State government;
            (2) all Federal contracts and grants awarded to the person 
        that were terminated in such period due to default;
            (3) all Federal suspensions and debarments of the person in 
        that period;
            (4) all Federal administrative agreements entered into by 
        the person and the Federal Government in that period to resolve 
        a suspension or debarment proceeding and, to the maximum extent 
        practicable, agreements involving a suspension or debarment 
        proceeding entered into by the person and a State government in 
        that period; and
            (5) all final findings by a Federal official in that period 
        that the person has been determined not to be a responsible 
        source under either subparagraph (C) or (D) of section 4(7) of 
        the Office of Federal Procurement Policy Act (41 U.S.C. 
        403(7)).
    (d) Requirements Relating to Information in Database.--
            (1) Direct input and update.--The Administrator shall 
        design and maintain the database in a manner that allows the 
        appropriate officials of each Federal agency to directly input 
        and update in the database information relating to actions it 
        has taken with regard to contractors or grant recipients.
            (2) Timeliness and accuracy.--The Administrator shall 
        develop policies to require--
                    (A) the timely and accurate input of information 
                into the database;
                    (B) notification of any covered person when 
                information relevant to the person is entered into the 
                database; and
                    (C) an opportunity for any covered person to append 
                comments to information about such person in the 
                database.
    (e) Availability.--
            (1) Availability to all federal agencies.--The 
        Administrator shall make the database available to all Federal 
        agencies.
            (2) Availability to the public.--The Administrator shall 
        make the database available to the public by posting the 
        database on the General Services Administration website.
            (3) Limitation.--This subsection does not require the 
        public availability of information that is exempt from public 
        disclosure under section 552(b) of title 5, United States Code.

SEC. 3. REVIEW OF DATABASE.

    (a) Requirement to Review Database.--Prior to the award of a 
contract or grant, an official responsible for awarding a contract or 
grant shall review the database established under section 2.
    (b) Requirement to Document Present Responsibility.--In the case of 
a prospective awardee of a contract or grant against which a judgment 
or conviction has been rendered more than once within any 3-year period 
for the same or similar offences, if each judgment or conviction is a 
cause for debarment, the official responsible for awarding the contract 
or grant shall document why the prospective awardee is considered 
presently responsible.

SEC. 4. DISCLOSURE IN APPLICATIONS.

    (a) Requirement.--Not later than 180 days after the date of the 
enactment of this Act, Federal regulations shall be amended to require 
that in applying for any Federal grant or submitting a proposal or bid 
for any Federal contract a person shall disclose in writing information 
described in section 2(c).
    (b) Covered Contracts and Grants.--This section shall apply only to 
contracts and grants in an amount greater than the simplified 
acquisition threshold, as defined in section 4(11) of the Office of 
Federal Procurement Policy Act (41 U.S.C. 401(11)).

SEC. 5. ROLE OF INTERAGENCY COMMITTEE.

    (a) Requirement.--The Interagency Committee on Debarment and 
Suspension shall--
            (1) resolve issues regarding which of several Federal 
        agencies is the lead agency having responsibility to initiate 
        suspension or debarment proceedings;
            (2) coordinate actions among interested agencies with 
        respect to such action;
            (3) encourage and assist Federal agencies in entering into 
        cooperative efforts to pool resources and achieve operational 
        efficiencies in the Governmentwide suspension and debarment 
        system;
            (4) recommend to the Office of Management and Budget 
        changes to Government suspension and debarment system and its 
        rules, if such recommendations are approved by a majority of 
        the Interagency Committee;
            (5) authorize the Office of Management and Budget to issue 
        guidelines that implement those recommendations;
            (6) authorize the chair of the Committee to establish 
        subcommittees as appropriate to best enable the Interagency 
        Committee to carry out its functions; and
            (7) submit to the Congress an annual report on--
                    (A) the progress and efforts to improve the 
                suspension and debarment system;
                    (B) member agencies' active participation in the 
                committee's work; and
                    (C) a summary of each agency's activities and 
                accomplishments in the Governmentwide debarment system.
    (b) Definition.--The term ``Interagency Committee on Debarment and 
Suspension'' means such committee constituted under sections 4 and 5 
and of Executive Order 12549.

SEC. 6. AUTHORIZATION OF INDEPENDENT AGENCIES.

    Any agency, commission, or organization of the Federal Government 
to which Executive Order 12549 does not apply is authorized to 
participate in the Governmentwide suspension and debarment system and 
may recognize the suspension or debarment issued by an executive branch 
agency in its own procurement or assistance activities.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to the Administrator of 
General Services such funds as may be necessary to establish the 
database described in section 2.

SEC. 8. REPORT TO CONGRESS.

    (a) Report Required.--Not later than 180 days after the date of the 
enactment of this Act, the Administrator of General Services shall 
submit to Congress a report.
    (b) Contents of Report.--The report shall contain the following:
            (1) A list of all databases that include information about 
        Federal contracting and Federal grants.
            (2) Recommendations for further legislation or 
        administrative action that the Administrator considers 
        appropriate to create a centralized, comprehensive Federal 
        contracting and Federal grant database.

            Passed the House of Representatives April 23, 2008.

            Attest:

                                            LORRAINE C. MILLER,

                                                                 Clerk.

Answer: Contractors and Federal Spending Accountability Act of 2008 - (Sec. 2) Requires the Administrator of General Services, subject to the authority of the Director of the Office of Management and Budget (OMB), to establish and maintain on a General Services Administration (GSA) website a database of information regarding the integrity and performance of persons awarded federal contracts and grants for use by federal officials. Authorizes appropriations. Requires the Administrator to make the database available to all federal agencies.

Requires the database to include information, for the last five years, regarding: (1) any civil or criminal proceeding, or and administrative proceeding resulting in a finding of fault and payment of restitution to a government of $5,000 or more, concluded by the federal government and state governments against such persons; and (2) federal contacts and grants terminated due to defaults by such persons; (3) federal suspensions and debarments of such persons; (4) federal and state administrative agreements to resolve suspension or debarment proceedings; and (5) final findings by a federal official that such a person has been determined not to be a responsible source under the Office of Federal Procurement Policy Act.

Requires federal regulations to be amended to require applicants for federal grants or contracts exceeding the simplified acquisition threshold to disclose such information in writing.

Requires the Administrator to develop policies to require: (1) notification of any covered person when information relevant to the person is entered into the database; and (2) an opportunity for any covered person to append comments to information about such person in the database.



(Sec. 3) Requires an official to: (1) review such database prior to awarding a contract or grant; and (2) document why a prospective contract or grant awardee against whom a judgment or conviction for the same offense, or similar offences, has been rendered more than once within any three-year period, if each judgment or conviction is a cause for debarment, is considered presently responsible.



(Sec. 5) Requires the Interagency Committee on Debarment and Suspension to: (1) resolve issues regarding determination of the lead agency responsible for initiating suspension or debarment proceedings; (2) coordinate actions among interested agencies; (3) encourage and assist federal agencies in entering into cooperative efforts to pool resources and achieve operational efficiencies in the government-wide suspension and debarment system; (4) recommend to OMB changes to such system and its rules; (5) authorize OMB to issue guidelines that implement such recommendations; (6) authorize the Committee's chair to establish subcommittees; and (7) report to Congress annually on progress and efforts to improve such system, member agencies' active participation in the committee's work, and a summary of each agency's activities and accomplishments in such system. (Sec. 6) Allows federal agencies, commissions, or organizations not currently participating in the federal suspension and debarment system to participate and to recognize suspensions or debarments issued by participating agencies.

 (Sec. 8) Requires the Administrator to submit a report to Congress that includes: (1) a list of all databases that include information about federal contracting and grants; and (2) recommendations for legislation or administrative action to create a centralized, comprehensive federal contracting and grant database.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Women's History and Nineteenth 
Amendment Centennial Quarter Dollar Coin Program Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The tireless and passionate efforts of the suffragists, 
        their supporters, and other stakeholders contributed to the 
        movement to grant and protect the right of all women to vote.
            (2) On August 26, 1920, after a long campaign by 
        suffragists across the country, the United States Constitution 
        was amended with the 19th Amendment, granting women the right 
        to vote.
            (3) On June 24, 1924, all Native Americans were granted 
        citizenship, and by extension the right to vote.
            (4) In 1948, the legal victories of Native American 
        veterans granted protections for the right of all Native men 
        and women to vote.
            (5) On June 27, 1952, the Immigration and Nationality Act 
        of 1952 was enacted, granting citizenship to all individuals of 
        Asian descent, and by extension, the right to vote.
            (6) Enactment of the Voting Rights Act of 1965 on August 6, 
        1965, granted Black women protections to overcome the legal 
        barriers that prevented many from exercising their right to 
        vote even though all Blacks had been granted citizenship in 
        1868 with ratification of the 14th Amendment.
            (7) On August 6, 1975, the amendments to the 
        reauthorization of the Voting Rights Act of 1965 removed 
        language barriers to mitigate discrimination against Hispanic, 
        Asian, and Native American voters.
            (8) It was not until March 29, 1961, when the 23rd 
        Amendment passed that women in Washington, DC, were allowed to 
        vote in all elections.
            (9) Women's history and the movement for women's rights 
        that the suffragists began extends beyond ratification of the 
        Nineteenth Amendment.
            (10) August 26, 2020, marks the centennial of the day that 
        women were granted the right to vote in America.

SEC. 3. ISSUANCE OF COINS COMMEMORATING THE NINETEENTH AMENDMENT.

    (a) Amendment to National Sites Quarter Dollar Program.--Subsection 
(t) of section 5112 of title 31, United States Code, is amended--
            (1) in paragraph (1)(A), by striking ``Notwithstanding the 
        fourth sentence of subsection (d)(1) and subsection (d)(2)'' 
        and inserting ``Subject to paragraph (8), and notwithstanding 
        the fourth sentence of subsection (d)(1) and subsection 
        (d)(2)'';
            (2) by striking paragraph (7) and inserting the following:
            ``(7) Period of issuance.--Subject to paragraph (2), the 
        program established under this subsection shall continue in 
        effect until a national site in each State has been honored and 
        shall terminate not later than March 31, 2021.''; and
            (3) by striking paragraph (8) and inserting the following:
            ``(8) Designs starting on january 1, 2021.--
                    ``(A) Transition period.--The design of the quarter 
                dollar from January 1, 2021, to March 31, 2021, shall 
                be as follows:
                            ``(i) On January 1, 2021, the design shall 
                        be the final design of the national sites 
                        program established by this subsection.
                            ``(ii) On a date selected by the Secretary 
                        that is not earlier than January 15, 2021, and 
                        not later than March 31, 2021, the design shall 
                        be the first design selected pursuant to the 
                        program described in subsection (w).
                    ``(B) Design after end of program.--As of April 1, 
                2021, the design of the quarter dollar shall be in 
                accordance with subsection (w).''.
    (b) Issuance of Coins Commemorating the Nineteenth Amendment.--
Section 5112 of title 31, United States Code, is amended by adding at 
the end the following:
    ``(w) Redesign and Issuance of Quarter Dollars Commemorating the 
Ratification of the Nineteenth Amendment.--
            ``(1) Redesign beginning in 2021.--Notwithstanding the 
        fourth sentence of subsection (d)(1) and subsection (d)(2), 
        quarter dollars issued during the period beginning on the date 
        described in subsection (t)(8)(A)(ii) and ending on the date 
        described in paragraph (8) shall have designs on the reverse 
        selected in accordance with this subsection.
            ``(2) Nineteenth amendment quarter dollar design 
        requirements.--
                    ``(A) Flexibility with regard to placement of 
                inscriptions.--Notwithstanding subsection (d)(1), the 
                Secretary may select a design for quarter dollars 
                described in paragraph (1) in which--
                            ``(i) the inscription described in the 
                        second sentence of subsection (d)(1) appears on 
                        the reverse side of any such quarter dollars; 
                        and
                            ``(ii) any inscription described in the 
                        third sentence of subsection (d)(1) or the 
                        designation of the value of the coin appears on 
                        the obverse side of any such quarter dollars.
                    ``(B) Single prominent american woman.--
                Notwithstanding subsection (d)(1), the design on the 
                reverse of each coin issued under this subsection 
                shall--
                            ``(i) be emblematic of the accomplishments 
                        and contributions of a prominent woman who was 
                        a resident of a State, the District of 
                        Columbia, or a territory;
                            ``(ii) bear the name of the prominent woman 
                        and the State, District of Columbia, or 
                        territory; and
                            ``(iii) bear other appropriate 
                        inscriptions.
            ``(3) Issuance of coins during each year.--
                    ``(A) In general.--The designs for the quarter 
                dollar coins issued during each year of the period 
                referred to in paragraph (1) shall be emblematic of a 
                maximum of 5 States, the District of Columbia, or 
                territories.
                    ``(B) Order of issuance.--The quarter dollar coins 
                issued during each year of the period referred to in 
                paragraph (1) shall be issued in alphabetical order of 
                the area represented, starting with Alabama.
                    ``(C) Number of each of coin designs in each 
                year.--The Secretary shall prescribe the number of 
                quarter dollars which shall be issued with each of the 
                designs selected for each year.
            ``(4) Selection of design.--
                    ``(A) In general.--Each of the designs required 
                under this subsection for quarter dollar coins shall--
                            ``(i) be approved by the Secretary after--
                                    ``(I) submission of a 
                                recommendation from the chief executive 
                                of the applicable State, the District 
                                of Columbia, or territory being 
                                commemorated;
                                    ``(II) consultation with women's 
                                groups and organizations within the 
                                applicable State, the District of 
                                Columbia, or territory being 
                                commemorated that are pursuing a 
                                mission focused on increasing the 
                                inclusion of women, or improving the 
                                quality of life for women; and
                                    ``(III) consultation with the 
                                Commission of Fine Arts;
                            ``(ii) be reviewed by the Citizens Coinage 
                        Advisory Committee; and
                            ``(iii) honor or commemorate a woman who 
                        has made significant contributions to the lives 
                        of individuals of the applicable State, the 
                        District of Columbia, or territory.
                    ``(B) Selection and approval process.--Designs for 
                quarter dollars may be submitted in accordance with the 
                design selection and approval process developed by the 
                Secretary.
                    ``(C) Participation.--The Secretary shall include 
                in design selection, to the greatest extent 
                practicable, participation by--
                            ``(i) the chief executive of the applicable 
                        State, District of Columbia, or territory;
                            ``(ii) artists from the States, District of 
                        Columbia, and territories;
                            ``(iii) engravers of the United States 
                        Mint; and
                            ``(iv) members of the general public from 
                        groups or organizations that are pursuing a 
                        mission focused on increasing the inclusion of 
                        women or improving the quality of life for 
                        women.
                    ``(D) Standards.--Because it is important that the 
                Nation's coinage and currency bear dignified designs of 
                which the citizens of the United States can be proud, 
                the Secretary shall not select any frivolous or 
                inappropriate design for any coin minted under this 
                subsection.
                    ``(E) Prohibition on certain representations.--The 
                design of any quarter dollar under this subsection may 
                not include--
                            ``(i) a head and shoulders portrait or bust 
                        of any person, living or dead;
                            ``(ii) a portrait of a living person; or
                            ``(iii) a depiction of an individual in a 
                        size such that the coin could be considered to 
                        be a `2-headed' coin.
                    ``(F) Release of designs.--Not later than August 
                31, 2020, the Secretary shall publish each of the first 
                5 designs described in subparagraph (A).
            ``(5) Treatment as numismatic items.--For purposes of 
        sections 5134 and 5136, all coins described under this 
        subsection shall be considered to be numismatic items.
            ``(6) Issuance.--
                    ``(A) Quality of coins.--The Secretary may mint and 
                issue such number of quarter dollars of each design 
                selected under paragraph (4) in uncirculated and proof 
                qualities as the Secretary determines to be 
                appropriate.
                    ``(B) Silver coins.--Notwithstanding subsection 
                (b), the Secretary may mint and issue such number of 
                quarter dollars of each design selected under paragraph 
                (4) as the Secretary determines to be appropriate, with 
                a content of not less than 90 percent silver.
            ``(7) Application in event of the admission of additional 
        state.--If any additional State is admitted into the Union 
        before the termination date described in paragraph (8), the 
        Secretary may issue quarter dollar coins, in accordance with 
        this subsection, with a design which is emblematic of such 
        State during any 1 year of the period described in paragraph 
        (1), in addition to the quarter dollar coins issued during such 
        year in accordance with paragraph (3)(A).
            ``(8) Termination date.--The authority to issue quarter 
        dollar coins pursuant to this subsection shall terminate on 
        December 31 of the year in which the final State or territory 
        has been commemorated with a design pursuant to paragraph (3).
            ``(9) Designs after end of program.--On the first day of 
        the year following the year of the date described in paragraph 
        (8)--
                    ``(A) the design on the obverse of the quarter 
                dollar shall revert to the same design containing an 
                image of President Washington in effect for the quarter 
                dollar before the institution of the 50-State quarter 
                dollar program; and
                    ``(B) notwithstanding the fourth sentence of 
                subsection (d)(1), the design on the reverse of the 
                quarter dollar shall contain an image of General 
                Washington crossing the Delaware River prior to the 
                Battle of Trenton.
            ``(10) Definitions.--In this subsection:
                    ``(A) The term `territory' means the Commonwealth 
                of Puerto Rico, Guam, American Samoa, the United States 
                Virgin Islands, and the Commonwealth of the Northern 
                Mariana Islands.
                    ``(B) The term `resident', with respect to a State, 
                the District of Columbia, or a territory, means that a 
                woman resided in such State, the District of Columbia, 
                or such territory for a period of at least 1 
                consecutive year.
    ``(x) Silver Bullion Investment Product.--
            ``(1) In general.--The Secretary shall strike and make 
        available for sale such number of bullion coins as the 
        Secretary determines to be appropriate that are exact 
        duplicates of the quarter dollars issued under subsection (w), 
        each of which shall--
                    ``(A) have a diameter of 3.0 inches and weigh 5.0 
                ounces;
                    ``(B) contain .999 fine silver;
                    ``(C) have incused into the edge the fineness and 
                weight of the bullion coin;
                    ``(D) bear an inscription of the denomination of 
                such coin, which shall be `quarter dollar'; and
                    ``(E) not be minted or issued by the United States 
                Mint as so-called `fractional' bullion coins or in any 
                size other than the size described in subparagraph (A).
            ``(2) Availability for sale.--Bullion coins minted under 
        paragraph (1)--
                    ``(A) shall become available for sale no sooner 
                than the first day of the calendar year in which the 
                circulating quarter dollar coins of which such bullion 
                coins are a duplicate are issued; and
                    ``(B) may only be available for sale during the 
                year in which such circulating quarter dollar coins are 
                issued.''.

SEC. 4. COLLECTION AND RECOGNITION PROGRAM.

    (a) In General.--Not later than December 1, 2018, the Secretary of 
the Treasury shall initiate a program to promote the collection of, and 
recognition of the subjects of, the coins authorized under the 
amendments made by this Act.
    (b) Study Required.--The Secretary shall conduct a study on the 
progress of the program described in subsection (a).
    (c) Report.--Not later than March 1, 2019, the Secretary shall 
submit a report to the Congress on the results of the study conducted 
pursuant to subsection (b).

Answer: Women's History and Nineteenth Amendment Centennial Quarter Dollar Coin Program Act  This bill requires&nbsp;the Department of the Treasury to mint and issue quarter-dollar coins in commemoration of the ratification of the Nineteenth Amendment granting women the right to vote. The design on the reverse of each coin shall be emblematic of the accomplishments and contributions of a prominent woman who was a resident of a state, the District of Columbia, or a U.S. territory.  Such coins shall be issued in alphabetical order of the area represented, starting with the state of Alabama.  Treasury shall:   initiate a program to promote collection of the coins and recognition of their subjects, and  strike and make available for sale silver bullion coins that are the exact duplicates of the coins. 


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Business Activity Tax Simplification 
Act of 2006''.

SEC. 2. REMOVAL OF CERTAIN LIMITATIONS ON THE APPLICATION OF PUBLIC LAW 
              86-272.

    (a) Solicitations With Respect to Sales and Transactions of Other 
Than Tangible Personal Property.--Section 101 of the Act entitled ``An 
Act relating to the power of the States to impose net income taxes on 
income derived from interstate commerce, and authorizing studies by 
congressional committees of matters pertaining thereto'', approved 
September 14, 1959 (15 U.S.C. 381 et seq.), is amended--
            (1) in subsection (a)(1) by striking ``of tangible'' and 
        all that follows through ``State; and'' and inserting the 
        following: ``or transactions, which orders are sent outside the 
        State for approval or rejection and, if approved, are--
                    ``(A) in the case of tangible personal property, 
                filled by shipment or delivery from a point outside the 
                State; and
                    ``(B) in the case of all other forms of property, 
                services, and other transactions, fulfilled from a 
                point outside the State; and'';
            (2) in subsection (c)--
                    (A) by inserting ``or fulfilling transactions'' 
                after ``making sales'';
                    (B) by inserting ``or transactions'' after 
                ``sales'' the other places it appears; and
                    (C) by striking ``of tangible personal property'' 
                each place it appears; and
            (3) in subsection (d)(1) by striking ``the sale of, 
        tangible personal property'' and inserting ``a sale or 
        transaction,''.
    (b) Application of Prohibitions to Other Business Activity Taxes.--
Title I of the Act entitled ``An Act relating to the power of the 
States to impose net income taxes on income derived from interstate 
commerce, and authorizing studies by congressional committees of 
matters pertaining thereto'', approved September 14, 1959 (15 U.S.C. 
381 et seq.), is amended by adding at the end the following:
    ``Sec. 105.  Beginning with taxable periods beginning on or after 
the first day of the first calendar year that begins after the date of 
the enactment of the Business Activity Tax Simplification Act of 2006, 
the prohibitions of section 101 that apply with respect to net income 
taxes shall also apply with respect to each other business activity 
tax, as defined in section 4 of the Business Activity Tax 
Simplification Act of 2006. A State or political subdivision thereof 
may not assess or collect any tax which by reason of this section the 
State or political subdivision may not impose.''.
    (c) Effective Date of Subsection (a) Amendments.--The amendments 
made by subsection (a) shall apply with respect to the imposition, 
assessment, and collection of taxes for taxable periods beginning on or 
after the first day of the first calendar year that begins after the 
date of the enactment of the Business Activity Tax Simplification Act 
of 2006.

SEC. 3. JURISDICTIONAL STANDARD FOR STATE AND LOCAL NET INCOME TAXES 
              AND OTHER BUSINESS ACTIVITY TAXES.

    (a) In General.--No taxing authority of a State shall have power to 
impose, assess, or collect a net income tax or other business activity 
tax on any person relating to such person's activities in interstate 
commerce unless such person has a physical presence in the State during 
the taxable period with respect to which the tax is imposed.
    (b) Requirements for Physical Presence.--For the purposes of 
subsection (a), a person has a physical presence in a State only if 
such person's business activities in the State include any of the 
following, collectively and on more than 21 days in the aggregate, 
during such person's taxable year:
            (1) Being an individual physically in the State, or 
        assigning one or more employees to be in the State, except that 
        the following shall be excluded in determining whether such 21-
        day limit has been exceeded:
                    (A) Activities in connection with a possible or an 
                actual purchase of goods or services, for consumption 
                by the person's business.
                    (B) Gathering news and covering events for print, 
                broadcast, or other distribution through the media.
                    (C) Gathering information needed in order to 
                perform services outside the State.
                    (D) Meeting government officials for purposes other 
                than selling goods or services, for consumption by such 
                government.
                    (E) Merely attending educational or training 
                conferences, seminars or other similar functions.
                    (F) Participating in charitable activities.
            (2) Using the services of an agent (excluding an employee) 
        to establish or maintain the market in the State, if such agent 
        does not perform business services in the State for any other 
        person during such taxable year.
            (3) The leasing or owning of tangible personal property or 
        of real property in the State, except that the following shall 
        be excluded in determining whether such 21-day limit has been 
        exceeded:
                    (A) Tangible personal property located in the State 
                for purposes of being assembled, manufactured, 
                processed, or tested by another person for the benefit 
                of the owner or lessee, or used to furnish a service to 
                the owner or lessee by another person.
                    (B) Marketing or promotional materials distributed 
                in the State.
                    (C) Any property to the extent used ancillary to an 
                activity excluded from the computation of the 21-day 
                period based on paragraph (1) or (2).
    (c) Taxable Periods Not Consisting of a Year.--If the taxable 
period for which the tax is imposed is not a year, then any 
requirements expressed in days for establishing physical presence under 
this Act shall be adjusted pro rata accordingly.
    (d) Exceptions.--
            (1) Domestic business entities and individuals domiciled 
        in, or residents of, the state.--Subsection (a) does not apply 
        with respect to--
                    (A) a person (other than an individual) that is 
                incorporated or formed under the laws of the State (or 
                domiciled in the State) in which the tax is imposed; or
                    (B) an individual who is domiciled in, or a 
                resident of, the State in which the tax is imposed.
            (2) Taxation of partners and similar persons.--This section 
        shall not be construed to modify or affect any State business 
        activity tax liability of an owner or beneficiary of an entity 
        that is a partnership, an S corporation (as defined in section 
        1361 of the Internal Revenue Code of 1986 (26 U.S.C. 1361)), a 
        limited liability company, a trust, an estate, or any other 
        similar entity, if the entity has a physical presence in the 
        State in which the tax is imposed.
            (3) Preservation of authority.--This section shall not be 
        construed to modify, affect, or supersede the authority of a 
        State to bring an enforcement action against a person or entity 
        that may be engaged in an illegal activity, a sham transaction, 
        or any perceived or actual abuse in its business activities if 
        such enforcement action--
                    (A) is of a kind customarily used by the State; and
                    (B) does not modify, affect, or supersede the 
                operation of any provision of this Act or of any other 
                Federal law.
            (4) Certain activities.--With respect to the following, 
        subsection (b) shall be read by substituting ``at least one 
        day'' for ``more than 21 days in the aggregate'':
                    (A) The sale within a State of tangible personal 
                property, if delivery of the property originates and is 
                completed within the State.
                    (B) The performance of services that physically 
                affect real property within a State.
            (5) Exception relating to certain performances and sporting 
        events.--With respect to the taxation of the following, 
        subsection (b) shall be read by substituting ``at least one 
        day'' for ``more than 21 days in the aggregate'':
                    (A) A live performance in a State, before a live 
                audience of more than 100 individuals.
                    (B) A live sporting event in a State before more 
                than 100 spectators present at the event.
    (e) Rule of Construction.--This section shall not be construed to 
modify, affect, or supersede the operation of title I of the Act 
entitled ``An Act relating to the power of the States to impose net 
income taxes on income derived from interstate commerce, and 
authorizing studies by congressional committees of matters pertaining 
thereto'', approved September 14, 1959 (15 U.S.C. 381 et seq.).

SEC. 4. DEFINITIONS.

    The following definitions apply in this Act:
            (1) Net income tax.--The term ``net income tax'' has the 
        meaning given that term for the purposes of the Act entitled 
        ``An Act relating to the power of the States to impose net 
        income taxes on income derived from interstate commerce, and 
        authorizing studies by congressional committees of matters 
        pertaining thereto'', approved September 14, 1959 (15 U.S.C. 
        381 et seq.).
            (2) Other business activity tax.--
                    (A) The term ``other business activity tax'' 
                means--
                            (i) a tax imposed on or measured by gross 
                        receipts, gross income, or gross profits;
                            (ii) a business and occupation tax;
                            (iii) a franchise tax;
                            (iv) a single business tax or a capital 
                        stock tax; or
                            (v) any other tax imposed by a State on a 
                        business measured by the amount of, or economic 
                        results of, business or related activity 
                        conducted in the State.
                    (B) The term ``other business activity tax'' does 
                not include a sales tax, a use tax, or a similar tax, 
                imposed as the result of the sale or acquisition of 
                goods or services, whether or not denominated a tax 
                imposed on the privilege of doing business.
            (3) State.--The term ``State'' means any of the several 
        States, the District of Columbia, or any territory or 
        possession of the United States, or any political subdivision 
        of any of the foregoing.
            (4) Tangible personal property.--The term ``tangible 
        personal property'' does not include computer software that is 
        owned and licensed by the owner to another person.

SEC. 5. EFFECTIVE DATE.

    Except as provided otherwise in this Act, this Act applies with 
respect to taxable periods beginning on and after the first day of the 
first year that begins after the date of the enactment of this Act.

Answer:
Business Activity Tax Simplification Act of 2006 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.