l9n/ Oregon

2011 Regular Session

Senate Bill 301

Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

Became law as Chapter 7, Oregon Laws 2011, signed March 9, 2011, 58 days after it was filed. In force from September 29, 2011.

What it does

The synopsis the Legislative Assembly published with the bill.

Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. <i>Maintains December 31, 2009, connection date for bonus depreciation and section 179 expensing for tax years beginning on or after January 1, 2010, and before January 1, 2011.</i>] <b>For provisions related to bonus depreciation, section 179 expensing and cancellation of indebtedness income, restores connection to Internal Revenue Code for tax years beginning on or after January 1, 2011. Clarifies provisions relating to disconnection from federal law for tax years beginning on or after January 1, 2009, and before January 1, 2011. For decedents dying after December 31, 2009, and before December 17, 2010, allows nine-month extension to file inheritance tax return in conformity with extension provided under federal law. Requires payment of inheritance tax as provided in existing state law without regard to extension provided in federal law.</b> Takes effect on 91st day following adjournment sine die.

Its course

January 10 to March 9, 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 action28 actions on 13 days

In the SenateJan 10 to Feb 1738 days

Waiting for a committeeJan 10 to Jan 144 days

Finance and RevenueJan 14 to Feb 1633 days

In the House of RepresentativesFeb 17 to Mar 718 days

Waiting for a committeeFeb 17 to Feb 214 days

RevenueFeb 21 to Feb 243 days

RevenueFeb 28 to Mar 33 days

Back in the SenateMar 7 to Mar 92 days

With the GovernorMar 9 to Mar 90 days

Votes

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

  • Senate, third reading29–0

    Passed · Feb 17 · 1 present

  • House of Representatives, third reading30–30

    Mar 7

  • House of Representatives, third reading32–28

    Mar 7

  • House of Representatives, third reading41–19

    Passed · Mar 7

  • Senate, concurrence28–0

    Agreed to the other chamber's changes · Mar 8 · 2 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Feb 16

  • House of Representatives committee amendmentAdopted

    Adopted Mar 3

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 Senate Jan 10 – Feb 17

  1. Jan 10Introduced
  2. Jan 14Sent to Finance and Revenue
  3. Feb 7Heard in Finance and Revenue
  4. Feb 14Heard in Finance and Revenue
  5. Feb 16Heard in Finance and Revenue
  6. Finance and Revenue recommended it as amended
  7. Feb 17Read a second time
  8. Passed the Senate, 29 to 0

In the House of Representatives Feb 21 – Mar 7

  1. Feb 21Arrived in the House of Representatives
  2. Sent to Revenue
  3. Feb 24Heard in Revenue
  4. Revenue recommended it
  5. Feb 28Read a second time
  6. Read a third time
  7. Sent to Revenue
  8. Mar 3Heard in Revenue
  9. Revenue recommended it as amended
  10. Mar 7Passed the House of Representatives, 41 to 19

Back in the Senate Mar 8 – Mar 9

  1. Mar 8The Senate agreed to the House of Representatives's amendments and passed it again, 28 to 0
  2. Mar 9Signed in the Senate

To the Governor Mar 9

  1. Mar 9Signed in the House of Representatives
  2. Signed by the Governor
  3. Became chapter 7 of Oregon Laws 2011
  4. In force from September 29, 2011
All 28 actions, as published
  1. Jan 10Introduction and first reading. Referred to President's desk.Senate
  2. Jan 14Referred to Finance and Revenue.Senate
  3. Feb 7Public Hearing held.Senate
  4. Feb 14Work Session held.Senate
  5. Feb 16Work Session held.Senate
  6. Feb 16Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  7. Feb 17Second reading.Senate
  8. Feb 17Rules suspended. Third reading. Carried by Telfer. Passed.Senate
  9. Feb 21First reading. Referred to the desks of the Co-Speakers.House of Representatives
  10. Feb 21Referred to Revenue.House of Representatives
  11. Feb 24Public Hearing and Work Session held.House of Representatives
  12. Feb 24Recommendation: Do pass.House of Representatives
  13. Feb 28Second reading.House of Representatives
  14. Feb 28Rules suspended. Third reading.House of Representatives
  15. Feb 28Motion to rerefer to Revenue carried on viva voce vote. Rereferred.House of Representatives
  16. Mar 3Work Session held.House of Representatives
  17. Mar 3Recommendation: Do pass with amendments and be printed B-Engrossed.House of Representatives
  18. Mar 3Minority Recommendation: Do pass with amendments and be printed B-Engrossed.House of Representatives
  19. Mar 7Motion to make a Special Order of Business on Wednesday, March 9, 2011 Calendar failed.House of Representatives
  20. Mar 7Motion to substitute Minority Report for Committee Report carried.House of Representatives
  21. Mar 7Third reading. Carried by Berger. Passed.House of Representatives
  22. Mar 7Vote explanation(s) filed by Clem.House of Representatives
  23. Mar 8Rules suspended. Senate concurred in House amendments and repassed bill.Senate
  24. Mar 9President signed.Senate
  25. Mar 9Co-Speakers signed.House of Representatives
  26. Mar 9Governor signed.Senate
  27. Mar 9Chapter 7, 2011 Laws.Senate
  28. Mar 9Effective date, September 29, 2011.Senate