This bill, titled the "Interstate Commerce Simplification Act of 2025," proposes to amend Public Law 86-272 , which limits states' ability to impose net income taxes on businesses whose only in-state activity is the solicitation of orders. The key provision expands the definition of "solicitation of orders" to include any business activity that facilitates the solicitation of orders . This expanded definition applies even if the activity also serves an independently valuable business function apart from solicitation. The amendment aims to broaden the scope of activities protected from state income taxation, thereby simplifying interstate commerce for businesses.