l9n/ Oregon

2011 Regular Session

House Bill 2541

Replaces inheritance tax imposed on basis of former federal credit for state death tax with estate tax imposed as percentage of Oregon taxable estate and modifies related provisions.

Became law as Chapter 526, Oregon Laws 2011, signed June 28, 2011, 168 days after it was filed. In force from September 29, 2011.

What it does

The synopsis the Legislative Assembly published with the bill.

Replaces inheritance tax imposed on basis of former federal credit for state death tax with estate tax imposed as percentage of Oregon taxable estate and modifies related provisions. Establishes schedule of rates for values above <i>deduction</i>]<b> $1 million</b>. <i>Provides deduction of $1.5 million for all estates.</i>] Updates connection date to federal Internal Revenue Code for Oregon estate tax purposes. Creates procedures related to collection of estate taxes. Clarifies provisions relating to elections made for state inheritance tax purposes. Modifies provisions related to tax credit for natural resource property. Removes references to "death tax." Repeals certain provisions, including obsolete provisions related to enforcement of nondomiciliary death taxes. Applies to estates of decedents who die on or after January 1, <i>2011</i>]<b> 2012</b>. Takes effect on 91st day following adjournment sine die.

Its course

January 11 to June 28, 2011, 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 action25 actions on 21 days

In the House of RepresentativesJan 11 to May 10119 days

Waiting for a committeeJan 11 to Jan 2110 days

RevenueJan 21 to May 5104 days

In the SenateMay 10 to Jun 1334 days

Waiting for a committeeMay 10 to May 122 days

Finance and RevenueMay 12 to Jun 928 days

Back in the House of RepresentativesJun 13 to Jun 229 days

With the GovernorJun 22 to Jun 286 days

Votes

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

  • House of Representatives, third reading34–25

    Passed · May 10 · 1 present

  • Senate, third reading24–5

    Passed · Jun 13 · 1 present

  • House of Representatives, concurrence45–14

    Agreed to the other chamber's changes · Jun 15 · 1 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted May 5

  • Senate committee amendmentAdopted

    Adopted Jun 9

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 Jan 11 – May 10

  1. Jan 11Introduced
  2. Jan 21Sent to Revenue
  3. Feb 10Heard in Revenue
  4. Apr 5Heard in Revenue
  5. Apr 14Heard in Revenue
  6. Apr 25Heard in Revenue
  7. May 2Heard in Revenue
  8. May 5Revenue recommended it as amended
  9. May 9Read a second time
  10. May 10Passed the House of Representatives, 34 to 25

In the Senate May 11 – Jun 13

  1. May 11Arrived in the Senate
  2. May 12Sent to Finance and Revenue
  3. May 23Heard in Finance and Revenue
  4. Jun 8Heard in Finance and Revenue
  5. Jun 9Finance and Revenue recommended it as amended
  6. Jun 10Read a second time
  7. Jun 13Passed the Senate, 24 to 5

Back in the House of Representatives Jun 15 – Jun 22

  1. Jun 15The House of Representatives agreed to the Senate's amendments and passed it again, 45 to 14
  2. Jun 22Signed in the House of Representatives

To the Governor Jun 23 – Jun 28

  1. Jun 23Signed in the Senate
  2. Jun 28Signed by the Governor
  3. Became chapter 526 of Oregon Laws 2011, in force from September 29, 2011
All 25 actions, as published
  1. Jan 11First reading. Referred to the desks of the Co-Speakers.House of Representatives
  2. Jan 21Referred to Revenue.House of Representatives
  3. Feb 10Public Hearing held.House of Representatives
  4. Apr 5Work Session held.House of Representatives
  5. Apr 14Work Session held.House of Representatives
  6. Apr 25Work Session held.House of Representatives
  7. May 2Work Session held.House of Representatives
  8. May 5Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
  9. May 9Second reading.House of Representatives
  10. May 10Third reading. Carried by Berger. Passed.House of Representatives
  11. May 11First reading. Referred to President's desk.Senate
  12. May 12Referred to Finance and Revenue.Senate
  13. May 23Public Hearing and Work Session held.Senate
  14. Jun 8Work Session held.Senate
  15. Jun 9Recommendation: Do pass with amendments to the A-Eng. bill. (Printed B-Eng.)Senate
  16. Jun 10Second reading.Senate
  17. Jun 13Third reading. Carried by Burdick. Passed.Senate
  18. Jun 13George, Kruse, Thomsen declared potential conflicts of interest.Senate
  19. Jun 13Prozanski, granted unanimous consent to change vote to aye.Senate
  20. Jun 13Vote explanation(s) filed by Verger.Senate
  21. Jun 15House concurred in Senate amendments and repassed bill.House of Representatives
  22. Jun 22Co-Speakers signed.House of Representatives
  23. Jun 23President signed.Senate
  24. Jun 28Governor signed.House of Representatives
  25. Jun 28Chapter 526, (2011 Laws): Effective date September 29, 2011.House of Representatives