On May 4, 2011, the Committee on Taxation and the Committee on Private Company-Policy sent a letter supporting the Business Activity Tax Simplification Act of 2011 (BATSA) to the Subcommittee on Courts, Commercial and Administrative Law under the House of Representatives’ Judiciary Committee. BATSA would establish a bright-line rule that all states would follow by codifying the traditional physical presence nexus standard governing state imposition of corporate income taxes and comparable business activity taxes.