l9n/ Oregon

2014 Regular Session

House Bill 4138

Modifies method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation.

Became law as Chapter 103, Oregon Laws 2014, signed April 1, 2014, 57 days after it was filed. In force from June 6, 2014.

What it does

The synopsis the Legislative Assembly published with the bill.

Modifies method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. In numerator of apportionment calculation, replaces ratio based on viewing audience with gross receipts from customers with in-state commercial domicile. Applies to tax years beginning on or after January 1, 2014, and before January 1, [<i>2020</i>]<b> 2017</b>. Directs Legislative Revenue Officer to make report to Legislative Assembly addressing impact and utilization of apportionment method as modified in Act. 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

Its course

February 3 to April 8, 2014, 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 15 days

In the House of RepresentativesFeb 3 to Feb 2017 days

Waiting for a committeeFeb 3 to Feb 30 days

RevenueFeb 3 to Feb 1815 days

In the SenateFeb 20 to Mar 513 days

Waiting for a committeeFeb 20 to Feb 200 days

Finance and RevenueFeb 20 to Mar 412 days

Back in the House of RepresentativesMar 5 to Mar 116 days

With the GovernorMar 11 to Apr 121 days

Votes

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

  • House of Representatives, third reading57–0

    Passed · Feb 20 · 3 present

  • Senate, third reading30–0

    Passed · Mar 5

  • House of Representatives, concurrence55–0

    Agreed to the other chamber's changes · Mar 6 · 5 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Feb 18

  • Senate committee amendmentAdopted

    Adopted Mar 4

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 3 – Feb 20

  1. Feb 3Introduced
  2. Sent to Revenue
  3. Feb 6Heard in Revenue
  4. Feb 14Heard in Revenue
  5. Feb 18Heard in Revenue
  6. Revenue recommended it as amended
  7. Feb 19Read a second time
  8. Feb 20Passed the House of Representatives, 57 to 0

In the Senate Feb 20 – Mar 5

  1. Feb 20Arrived in the Senate
  2. Sent to Finance and Revenue
  3. Feb 24Heard in Finance and Revenue
  4. Mar 4Heard in Finance and Revenue
  5. Finance and Revenue recommended it as amended
  6. Read a second time
  7. Mar 5Passed the Senate, 30 to 0

Back in the House of Representatives Mar 6 – Mar 11

  1. Mar 6The House of Representatives agreed to the Senate's amendments and passed it again, 55 to 0
  2. Mar 11Signed in the House of Representatives

To the Governor Mar 12 – Apr 8

  1. Mar 12Signed in the Senate
  2. Apr 1Signed by the Governor
  3. Apr 8Became chapter 103 of Oregon Laws 2014, in force from June 6, 2014
All 21 actions, as published
  1. Feb 3First reading. Referred to Speaker's desk.House of Representatives
  2. Feb 3Referred to Revenue.House of Representatives
  3. Feb 6Public Hearing held.House of Representatives
  4. Feb 14Work Session held.House of Representatives
  5. Feb 18Work Session held.House of Representatives
  6. Feb 18Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
  7. Feb 19Second reading.House of Representatives
  8. Feb 20Third reading. Carried by Vega Pederson. Passed.House of Representatives
  9. Feb 20First reading. Referred to President's desk.Senate
  10. Feb 20Referred to Finance and Revenue.Senate
  11. Feb 24Public Hearing and Work Session held.Senate
  12. Feb 28Work Session cancelled.Senate
  13. Mar 4Work Session held.Senate
  14. Mar 4Recommendation: Do pass with amendments. (Printed B-Eng.)Amendments distributed.Senate
  15. Mar 4Second reading.Senate
  16. Mar 5Third reading. Carried by Burdick. Passed.Senate
  17. Mar 6House concurred in Senate amendments and repassed bill.House of Representatives
  18. Mar 11Speaker signed.House of Representatives
  19. Mar 12President signed.Senate
  20. Apr 1Governor signed.House of Representatives
  21. Apr 8Chapter 103, (2014 Laws): Effective date June 6, 2014.House of Representatives