Oregon House Bill 2101 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Unknown
Status: Passed on May 24 2019 - 100% progression
Action: 2019-05-24 - Chapter 132, (2019 Laws): effective on the 91st day following adjournment sine die.
Text: Latest bill text (Enrolled) [PDF]

Establishes partnership and partner audit procedures for Department of Revenue in conformity with federal centralized partnership audit regime. Allows department to issue assessment and collect taxes at partnership level based on adjustments arising from federal partnership-level audit or administrative adjustment request. Applies to partnership adjustments for partnership tax years beginning on or after January 1, 2018. Provides that election by pass-through entity to file composite return is irrevocable. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjournment sine die.

Relating to audits of partnerships; and prescribing an effective date.

No sponsor information available at this time.

2019-05-14 - Senate - Senate Third Reading (Y: 26 N: 3 NV: 0 Abs: 1) [PASS]
2019-05-08 - Senate - Senate Committee Do pass the A-Eng bill (Y: 3 N: 0 NV: 0 Abs: 2) [PASS]
2019-04-01 - House - House Third Reading (Y: 56 N: 0 NV: 0 Abs: 4) [PASS]
2019-03-25 - House - House Committee Do pass with amendments. (Printed A-Eng.) (Y: 6 N: 0 NV: 0 Abs: 1) [PASS]

Date	Chamber	Action
2019-05-24	House	Chapter 132, (2019 Laws): effective on the 91st day following adjournment sine die.
2019-05-22	House	Governor signed.
2019-05-15	Senate	President signed.
2019-05-15	House	Speaker signed.
2019-05-14	Senate	Third reading. Carried by Taylor. Passed. Ayes, 26; Nays, 3--Boquist, Linthicum, Thomsen; Excused, 1--Winters.
2019-05-13	Senate	Second reading.
2019-05-13	Senate	Recommendation: Do pass the A-Eng. bill.
2019-05-08	Senate	Work Session held.
2019-04-17	Senate	Public Hearing held.
2019-04-04	Senate	Referred to Finance and Revenue.
2019-04-02	Senate	First reading. Referred to President's desk.
2019-04-01	House	Third reading. Carried by Marsh. Passed. Ayes, 56; Excused, 4--Bynum, Keny-Guyer, Leif, Piluso.
2019-03-28	House	Second reading.
2019-03-27	House	Recommendation: Do pass with amendments and be printed A-Engrossed.
2019-03-25	House	Work Session held.
2019-01-31	House	Public Hearing held.
2019-01-18	House	Referred to Revenue.
2019-01-14	House	First reading. Referred to Speaker's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2019R1/Measures/Overview/HB2101
Text	https://olis.oregonlegislature.gov/liz/2019R1/Downloads/MeasureDocument/HB2101/Introduced
Text	https://olis.oregonlegislature.gov/liz/2019R1/Downloads/MeasureDocument/HB2101/House%20Amendments%20to%20Introduced
Text	https://olis.oregonlegislature.gov/liz/2019R1/Downloads/MeasureDocument/HB2101/A-Engrossed
Text	https://olis.oregonlegislature.gov/liz/2019R1/Downloads/MeasureDocument/HB2101/Enrolled
Roll Call	https://olis.oregonlegislature.gov/liz/2019R1/CommitteeReports/MajorityReport/28324
Roll Call	https://olis.oregonlegislature.gov/liz/2019R1/Measures/MeasureVotes?id=455046
Roll Call	https://olis.oregonlegislature.gov/liz/2019R1/CommitteeReports/MajorityReport/29311
Roll Call	https://olis.oregonlegislature.gov/liz/2019R1/Measures/MeasureVotes?id=466050