l9n/ Oregon

2009 Regular Session

House Bill 2653

Removes exception to standard income apportionment method that provides for double-weighted sales factor in apportionment formula as applicable to forest products industry taxpayers.

Became law as Chapter 842, Oregon Laws 2009, signed July 28, 2009, 166 days after it was filed. In force from September 28, 2009.

What it does

The synopsis the Legislative Assembly published with the bill.

Removes exception to standard income apportionment method that provides for double-weighted sales factor in apportionment formula as applicable to forest products industry taxpayers. Applies to tax years beginning on or after January 1, 2010. <b>Requires Department of Revenue to waive penalty or interest if penalty or interest is based on underpayment or underreporting that results solely from changes to corporate minimum tax and rate of corporate excise tax or imposition of entity tax on partnerships made by House Bill 3405. Applies to tax years beginning on or after January 1, 2009, and before January 1, 2010.</b> Takes effect on 91st day following adjournment sine die.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

    1 co-sponsor

    HREV

    Its course

    February 12 to July 28, 2009, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

    Each committee stop sits inside its chamber.

    Every action19 actions on 18 days

    In the House of RepresentativesFeb 12 to Mar 1935 days

    Waiting for a committeeFeb 12 to Feb 175 days

    RevenueFeb 17 to Mar 1627 days

    In the SenateMar 19 to Jun 2295 days

    Waiting for a committeeMar 19 to Mar 278 days

    Finance and RevenueMar 27 to Jun 1883 days

    Back in the House of RepresentativesJun 22 to Jul 715 days

    With the GovernorJul 7 to Jul 2821 days

    Votes

    Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.

    • House of Representatives, third reading57–0

      Passed · Mar 19 · 3 present

    • Senate, third reading25–0

      Passed · Jun 22 · 5 present

    • House of Representatives, concurrence54–0

      Agreed to the other chamber's changes · Jun 23 · 6 present

    Amendments

    Each amendment offered, and what became of it.

    • Senate committee amendmentAdopted

      Adopted Jun 18

    Text

    Each version as the Legislative Assembly printed it.

    l9n doesn't hold this bill's text yet.

    What happened

    In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.

    In the House of Representatives Feb 12 – Mar 19

    1. Feb 12Introduced
    2. Feb 17Sent to Revenue
    3. Feb 26Heard in Revenue
    4. Mar 11Heard in Revenue
    5. Mar 16Revenue recommended it
    6. Mar 18Read a second time
    7. Mar 19Passed the House of Representatives, 57 to 0

    In the Senate Mar 20 – Jun 22

    1. Mar 20Arrived in the Senate
    2. Mar 27Sent to Finance and Revenue
    3. May 26Heard in Finance and Revenue
    4. Jun 15Heard in Finance and Revenue
    5. Jun 18Finance and Revenue recommended it as amended
    6. Jun 19Read a second time
    7. Jun 22Passed the Senate, 25 to 0

    Back in the House of Representatives Jun 23 – Jul 7

    1. Jun 23The House of Representatives agreed to the Senate's amendments and passed it again, 54 to 0
    2. Jul 7Signed in the House of Representatives

    To the Governor Jul 8 – Jul 28

    1. Jul 8Signed in the Senate
    2. Jul 28Signed by the Governor
    3. Became chapter 842 of Oregon Laws 2009, in force from September 28, 2009
    All 19 actions, as published
    1. Feb 12First reading. Referred to Speaker's desk.House of Representatives
    2. Feb 17Referred to Revenue.House of Representatives
    3. Feb 26Public Hearing held.House of Representatives
    4. Mar 11Work Session held.House of Representatives
    5. Mar 16Recommendation: Do pass and be placed on Consent Calendar.House of Representatives
    6. Mar 18Second reading.House of Representatives
    7. Mar 19Read third time under Consent Calendar. Passed.House of Representatives
    8. Mar 20First reading. Referred to President's desk.Senate
    9. Mar 27Referred to Finance and Revenue.Senate
    10. May 26Public Hearing and Work Session held.Senate
    11. Jun 15Work Session held.Senate
    12. Jun 18Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
    13. Jun 19Second reading.Senate
    14. Jun 22Third reading. Carried by Burdick. Passed.Senate
    15. Jun 23House concurred in Senate amendments and repassed bill.House of Representatives
    16. Jul 7Speaker signed.House of Representatives
    17. Jul 8President signed.Senate
    18. Jul 28Governor signed.House of Representatives
    19. Jul 28Chapter 842, (2009 Laws): Effective date September 28, 2009.House of Representatives