OR HB2273 | 2017 | Regular Session
Status
Completed Legislative Action
Spectrum: Unknown
Status: Passed on August 10 2017 - 100% progression
Action: 2017-08-10 - Chapter 622, (2017 Laws): Effective date October 6, 2017.
Text: Latest bill text (Engrossed) [PDF]
Spectrum: Unknown
Status: Passed on August 10 2017 - 100% progression
Action: 2017-08-10 - Chapter 622, (2017 Laws): Effective date October 6, 2017.
Text: Latest bill text (Engrossed) [PDF]
Summary
Removes functional test for purposes of apportionment of business income of corporate excise taxpayer by defining "sales" to exclude amounts that are received by taxpayer from certain transactions, received in role as agent or held in trust. Authorizes Department of Revenue to designate other exceptions by rule. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Title
Relating to methods of determining taxpayer business activity in state; and prescribing an effective date.
Sponsors
| No sponsor information available at this time. |
Roll Calls
2017-07-05 - House - House Third Reading in Concurrence (Y: 59 N: 0 NV: 0 Abs: 1) [PASS]
2017-07-01 - Senate - Senate Third Reading (Y: 30 N: 0 NV: 0 Abs: 0) [PASS]
2017-06-29 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
2017-03-06 - House - House Third Reading (Y: 57 N: 0 NV: 0 Abs: 3) [PASS]
2017-02-23 - House - House Committee Do Pass (Y: 8 N: 0 NV: 0 Abs: 1) [PASS]
2017-07-01 - Senate - Senate Third Reading (Y: 30 N: 0 NV: 0 Abs: 0) [PASS]
2017-06-29 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
2017-03-06 - House - House Third Reading (Y: 57 N: 0 NV: 0 Abs: 3) [PASS]
2017-02-23 - House - House Committee Do Pass (Y: 8 N: 0 NV: 0 Abs: 1) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2017-08-10 | House | Chapter 622, (2017 Laws): Effective date October 6, 2017. |
| 2017-08-02 | House | Governor signed. |
| 2017-07-18 | Senate | President signed. |
| 2017-07-11 | House | Speaker signed. |
| 2017-07-05 | House | House concurred in Senate amendments and repassed bill.Ayes, 59; Excused, 1--Boone. |
| 2017-07-01 | Senate | DeBoer declared potential conflict of interest. |
| 2017-07-01 | Senate | Third reading. Carried by Hass. Passed.Ayes, 30. |
| 2017-06-30 | Senate | Second reading. |
| 2017-06-29 | Senate | Recommendation: Do pass with amendments. (Printed A-Eng.) |
| 2017-06-29 | Senate | Public Hearing and Work Session held. |
| 2017-03-13 | Senate | Referred to Finance and Revenue. |
| 2017-03-07 | Senate | First reading. Referred to President's desk. |
| 2017-03-06 | House | Third reading. Carried by Bentz. Passed.Ayes, 57; Excused, 3--Boone, Gorsek, Stark. |
| 2017-03-02 | House | Rules suspended. Carried over to March 6, 2017 Calendar. |
| 2017-03-01 | House | Second reading. |
| 2017-02-27 | House | Recommendation: Do pass. |
| 2017-02-23 | House | Work Session held. |
| 2017-02-06 | House | Public Hearing held. |
| 2017-01-17 | House | Referred to Revenue. |
| 2017-01-09 | House | First reading. Referred to Speaker's desk. |
