OR HB2073 | 2023 | Regular Session
Status
Completed Legislative Action
Spectrum: Unknown
Status: Passed on August 4 2023 - 100% progression
Action: 2023-08-04 - Chapter 397, (2023 Laws): Effective date September 24, 2023.
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Unknown
Status: Passed on August 4 2023 - 100% progression
Action: 2023-08-04 - Chapter 397, (2023 Laws): Effective date September 24, 2023.
Text: Latest bill text (Enrolled) [PDF]
Summary
Provides that if due date of corporate activity tax return falls on Saturday, Sunday or legal holiday, return is due on next business day. Requires Legislative Revenue Officer to study corporate activity tax. Directs Legislative Revenue Officer to submit findings to interim committees of Legislative Assembly related to revenue not later than September 15, 2024.] Provides that if due date of corporate activity tax return falls on Saturday, Sunday or legal holiday, return is due on next business day. Removes good cause requirement for discretionary extension of time to make corporate activity tax payment. Applies to tax years beginning on or after January 1, 2023. Adds processor to types of entities from which taxpayer engaged in farming operation may obtain certification stating percentage of in-state agricultural commodity sold to entity, in order to determine taxpayer's commercial activity for purposes of corporate activity tax. Exempts from commercial activity cost paid by dealer for item of precious metal. Applies to all tax years beginning on or after January 1, 2024. Takes effect on 91st day following adjournment sine die.
Title
Relating to the corporate activity tax; and prescribing an effective date.
Sponsors
| No sponsor information available at this time. |
Roll Calls
2023-06-24 - Senate - Senate Third Reading (Y: 19 N: 6 NV: 0 Abs: 5) [PASS]
2023-06-23 - Senate - Senate Committee Do pass the A-Eng bill (Y: 4 N: 0 NV: 0 Abs: 1) [PASS]
2023-06-07 - House - House Third Reading (Y: 58 N: 0 NV: 0 Abs: 2) [PASS]
2023-05-31 - House - House Committee Do pass with amendments. (Printed A-Eng.) (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
2023-06-23 - Senate - Senate Committee Do pass the A-Eng bill (Y: 4 N: 0 NV: 0 Abs: 1) [PASS]
2023-06-07 - House - House Third Reading (Y: 58 N: 0 NV: 0 Abs: 2) [PASS]
2023-05-31 - House - House Committee Do pass with amendments. (Printed A-Eng.) (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2023-08-04 | House | Chapter 397, (2023 Laws): Effective date September 24, 2023. |
| 2023-07-27 | House | Governor signed. |
| 2023-06-29 | Senate | President signed. |
| 2023-06-29 | House | Speaker signed. |
| 2023-06-24 | Senate | Vote explanation(s) filed by Anderson. |
| 2023-06-24 | Senate | Rules suspended. Third reading. Carried by Findley. Passed. Ayes, 19; Nays, 6--Campos, Golden, Jama, Patterson, Prozanski, Taylor; Absent, 5--Boquist, Hansell, Hayden, Linthicum, Thatcher. |
| 2023-06-24 | Senate | Second reading. |
| 2023-06-24 | Senate | Recommendation: Do pass the A-Eng. bill. |
| 2023-06-23 | Senate | Work Session held. |
| 2023-06-22 | Senate | Public Hearing and Work Session held. |
| 2023-06-21 | Senate | Public Hearing and Work Session cancelled. |
| 2023-06-15 | Senate | Referred to Finance and Revenue. |
| 2023-06-15 | Senate | First reading. Referred to President's desk. |
| 2023-06-07 | House | Rules suspended. Third reading. Carried by Nathanson. Passed. Ayes, 58; Excused, 1--Levy B; Excused for Business of the House, 1--Dexter. |
| 2023-06-07 | House | Second reading. |
| 2023-06-01 | House | Recommendation: Do pass with amendments and be printed A-Engrossed. |
| 2023-05-31 | House | Work Session held. |
| 2023-05-09 | House | Public Hearing held. |
| 2023-01-12 | House | Referred to Revenue. |
| 2023-01-09 | House | First reading. Referred to Speaker's desk. |
