l9n/ Oregon

2013 Regular Session

House Bill 2460

Directs Department of Revenue to report to Legislative Assembly on use of out-of-state tax shelters and make recommendations for addressing noncompliance attributable to out-of-state tax shelters.

Became law as Chapter 707, Oregon Laws 2013, signed August 1, 2013, 199 days after it was filed. In force from October 7, 2013.

What it does

The synopsis the Legislative Assembly published with the bill.

Directs Department of Revenue to report to Legislative Assembly on use of out-of-state tax shelters and make recommendations for addressing noncompliance attributable to out-of-state tax shelters. <b>Requires corporations that file Oregon tax return and include unitary corporation that is incorporated in certain jurisdictions to include income from those jurisdictions in Oregon tax return. Directs Department of Revenue to submit report to Legislative Assembly on or before January 1 of each odd-numbered year on recommended changes to list of such jurisdictions. Applies to tax years beginning on or after January 1, 2014.</b> Takes effect on 91st day following adjournment sine die.

Its course

January 14 to August 1, 2013, 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 action21 actions on 20 days

In the House of RepresentativesJan 14 to May 22128 days

Waiting for a committeeJan 14 to Jan 228 days

RevenueJan 22 to May 16114 days

In the SenateMay 22 to Jun 2635 days

Waiting for a committeeMay 22 to May 242 days

Finance and RevenueMay 24 to Jun 2431 days

Back in the House of RepresentativesJun 26 to Jul 15 days

With the GovernorJul 1 to Aug 131 days

Votes

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

  • House of Representatives, third reading54–0

    Passed · May 22 · 6 present

  • Senate, third reading28–0

    Passed · Jun 26 · 2 present

  • House of Representatives, concurrence58–0

    Agreed to the other chamber's changes · Jun 27 · 2 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted May 16

  • Senate committee amendmentAdopted

    Adopted Jun 24

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 14 – May 22

  1. Jan 14Introduced
  2. Jan 22Sent to Revenue
  3. Feb 21Heard in Revenue
  4. Apr 29Heard in Revenue
  5. May 14Heard in Revenue
  6. May 16Revenue recommended it as amended
  7. May 20Read a second time
  8. May 22Passed the House of Representatives, 54 to 0

In the Senate May 23 – Jun 26

  1. May 23Arrived in the Senate
  2. May 24Sent to Finance and Revenue
  3. Jun 17Heard in Finance and Revenue
  4. Jun 19Heard in Finance and Revenue
  5. Jun 24Finance and Revenue recommended it as amended
  6. Jun 25Read a second time
  7. Jun 26Passed the Senate, 28 to 0

Back in the House of Representatives Jun 27 – Jul 1

  1. Jun 27The House of Representatives agreed to the Senate's amendments and passed it again, 58 to 0
  2. Jul 1Signed in the House of Representatives

To the Governor Jul 3 – Aug 1

  1. Jul 3Signed in the Senate
  2. Aug 1Signed by the Governor
  3. Became chapter 707 of Oregon Laws 2013, in force from October 7, 2013
All 21 actions, as published
  1. Jan 14First reading. Referred to Speaker's desk.House of Representatives
  2. Jan 22Referred to Revenue.House of Representatives
  3. Feb 21Public Hearing held.House of Representatives
  4. Apr 29Work Session held.House of Representatives
  5. May 14Work Session held.House of Representatives
  6. May 16Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
  7. May 20Second reading.House of Representatives
  8. May 21Rules suspended. Carried over to May 22, 2013 Calendar.House of Representatives
  9. May 22Third reading. Carried by Barnhart. Passed.House of Representatives
  10. May 23First reading. Referred to President's desk.Senate
  11. May 24Referred to Finance and Revenue.Senate
  12. Jun 17Public Hearing held.Senate
  13. Jun 19Work Session held.Senate
  14. Jun 24Recommendation: Do pass with amendments to the A-Eng. bill. (Printed B-Eng.)Senate
  15. Jun 25Second reading.Senate
  16. Jun 26Third reading. Carried by George. Passed.Senate
  17. Jun 27House concurred in Senate amendments and repassed bill.House of Representatives
  18. Jul 1Speaker signed.House of Representatives
  19. Jul 3President signed.Senate
  20. Aug 1Governor signed.House of Representatives
  21. Aug 1Chapter 707, (2013 Laws): Effective date October 7, 2013.House of Representatives