# The Evolution of P.L. 86-272’s State Income Tax Immunity for Income Derived from Interstate Commerce
> **In Focus (2-page brief)** · 2025-02-21 · `IF12919`
## Report
- **CRS ID:** IF12919
- **Series:** In Focus (2-page brief)
- **Publication date:** 2025-02-21
## Documents
- [PDF](https://www.everycrsreport.com/files/2025-02-21_IF12919_8c449a83fa7a17c1e2603210f57fd85bcf482fd9.pdf)
- [HTML](https://www.everycrsreport.com/files/2025-02-21_IF12919_8c449a83fa7a17c1e2603210f57fd85bcf482fd9.html)
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