l9n/ Oregon

2014 Regular Session

Senate Bill 1534

Makes corrections to provisions related to income tax subtraction for senior medical expenses, tax treatment of domestic international sales corporations and distribution of proceeds from cigarette tax.

Became law as Chapter 114, 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.

Makes corrections to provisions related to income tax subtraction for senior medical expenses, tax treatment of domestic international sales corporations and distribution of proceeds from cigarette tax. Modifies conditions for optional reduced rates of personal income tax on nonpassive income attributable to partnership or S corporation to align material participation requirement with federal provision. States that provision allowing Department of Revenue to waive penalty or interest on underpayment or underreporting of taxes attributable to retroactive application of legislation applies to immediate tax year. Provides that additional personal exemption credits allowed for child with disability or for taxpayer with severe disability are not phased out or eliminated based on income. Applies to tax years beginning on or after January 1, 2013. Retroactively reinstates reciprocal tax exemptions applicable to interstate bridges. Modifies terminology relating to exemption from taxable income of compensation paid to nonresidents for duties performed on vessels. Provides that penalties for failure to substantiate reports required to be made to Department of Revenue apply per individual federal form W-2. Applies to tax years beginning on or after January 1, 2014. Provides that income tax assessment imposed on residents of county affected by fiscal emergency, if imposed on nonresident, shall be prorated according to provisions applicable to personal income tax. Takes effect on 91st day following adjournment sine die.

Its course

February 3 to April 3, 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 action27 actions on 19 days

In the SenateFeb 3 to Feb 2118 days

Waiting for a committeeFeb 3 to Feb 30 days

Finance and RevenueFeb 3 to Feb 1916 days

In the House of RepresentativesFeb 21 to Mar 613 days

Waiting for a committeeFeb 21 to Feb 210 days

RevenueFeb 21 to Feb 265 days

RevenueMar 4 to Mar 62 days

Back in the SenateMar 6 to Mar 115 days

With the GovernorMar 11 to Apr 121 days

Votes

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

  • Senate, third reading27–0

    Passed · Feb 21 · 3 present

  • House of Representatives, third reading55–0

    Passed · Mar 6 · 5 present

  • Senate, concurrence30–0

    Agreed to the other chamber's changes · Mar 7

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Feb 19

  • House of Representatives committee amendmentAdopted

    Adopted Feb 26

  • House of Representatives committee amendmentAdopted

    Adopted Mar 6

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 Feb 3 – Feb 21

  1. Feb 3Introduced
  2. Sent to Finance and Revenue
  3. Feb 5Heard in Finance and Revenue
  4. Feb 17Heard in Finance and Revenue
  5. Feb 19Finance and Revenue recommended it as amended
  6. Feb 20Read a second time
  7. Feb 21Passed the Senate, 27 to 0

In the House of Representatives Feb 21 – Mar 6

  1. Feb 21Arrived in the House of Representatives
  2. Sent to Revenue
  3. Feb 25Heard in Revenue
  4. Feb 26Revenue recommended it as amended
  5. Feb 27Read a second time
  6. Mar 4Read a third time
  7. Sent to Revenue
  8. Mar 5Heard in Revenue
  9. Mar 6Revenue recommended it as amended
  10. Passed the House of Representatives, 55 to 0

Back in the Senate Mar 7 – Mar 11

  1. Mar 7The Senate agreed to the House of Representatives's amendments and passed it again, 30 to 0
  2. Mar 11Signed in the Senate

To the Governor Mar 11 – Apr 3

  1. Mar 11Signed in the House of Representatives
  2. Apr 1Signed by the Governor
  3. Apr 3Became chapter 114 of Oregon Laws 2014
  4. In force from June 6, 2014
All 27 actions, as published
  1. Feb 3Introduction and first reading. Referred to President's desk.Senate
  2. Feb 3Referred to Finance and Revenue.Senate
  3. Feb 5Public Hearing held.Senate
  4. Feb 10Work Session cancelled.Senate
  5. Feb 17Work Session held.Senate
  6. Feb 19Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  7. Feb 20Second reading.Senate
  8. Feb 21Third reading. Carried by Burdick. Passed.Senate
  9. Feb 21First reading. Referred to Speaker's desk.House of Representatives
  10. Feb 21Referred to Revenue.House of Representatives
  11. Feb 25Public Hearing and Work Session held.House of Representatives
  12. Feb 26Recommendation: Do pass with amendments and be printed B-Engrossed.House of Representatives
  13. Feb 27Second reading.House of Representatives
  14. Feb 28Rules suspended. Carried over to March 3, 2014 Calendar.House of Representatives
  15. Mar 3Rules suspended. Carried over to March 4, 2014 Calendar.House of Representatives
  16. Mar 4Third reading. Carried by Barnhart.House of Representatives
  17. Mar 4Motion to refer to Revenue carried. Referred.House of Representatives
  18. Mar 5Work Session held.House of Representatives
  19. Mar 6Recommendation: Do pass with amendments and be printed C-Engrossed.House of Representatives
  20. Mar 6Third reading. Carried by Barnhart. Passed.House of Representatives
  21. Mar 6Vote explanation(s) filed by Bentz, Davis.House of Representatives
  22. Mar 7Senate concurred in House amendments and repassed bill.Senate
  23. Mar 11President signed.Senate
  24. Mar 11Speaker signed.House of Representatives
  25. Apr 1Governor signed.Senate
  26. Apr 3Chapter 114, 2014 Laws.Senate
  27. Apr 3Effective date, June 6, 2014.Senate