The Interstate Commerce Simplification Act of 2025 proposes to amend Public Law 86-272, which currently limits states' ability to impose net income taxes on out-of-state businesses whose activities are restricted to soliciting orders for tangible personal property. This bill specifically 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 under Public Law 86-272, potentially reducing the instances where out-of-state businesses are subject to state income taxation.