l9n/ Oregon

2015 Regular Session

House Bill 2488

Replaces penalty for taxpayer's substantial understatement of taxable income with penalty for substantial understatement of net tax.

Became law as Chapter 32, Oregon Laws 2015, signed April 16, 2015, 94 days after it was filed. In force from October 5, 2015.

What it does

The synopsis the Legislative Assembly published with the bill.

Replaces penalty for taxpayer's substantial understatement of taxable income with penalty for substantial understatement of net tax. Provides for adjustment of net tax threshold amounts for inflation. Applies to tax years beginning on or after January 1, 2015. Takes effect on 91st day following adjournment sine die.

Its course

January 12 to April 17, 2015, 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 action19 actions on 18 days

In the House of RepresentativesJan 12 to Mar 249 days

Waiting for a committeeJan 12 to Jan 164 days

RevenueJan 16 to Feb 2439 days

In the SenateMar 2 to Apr 837 days

Waiting for a committeeMar 2 to Mar 97 days

Finance and RevenueMar 9 to Apr 628 days

With the GovernorApr 8 to Apr 168 days

Votes

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

  • House of Representatives, third reading58–0

    Passed · Mar 2 · 2 present

  • Senate, third reading29–0

    Passed · Apr 8 · 1 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Feb 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 12 – Mar 2

  1. Jan 12Introduced
  2. Jan 16Sent to Revenue
  3. Feb 11Heard in Revenue
  4. Feb 23Heard in Revenue
  5. Feb 24Revenue recommended it as amended
  6. Feb 25Read a second time
  7. Mar 2Passed the House of Representatives, 58 to 0

In the Senate Mar 3 – Apr 8

  1. Mar 3Arrived in the Senate
  2. Mar 9Sent to Finance and Revenue
  3. Apr 2Heard in Finance and Revenue
  4. Apr 6Finance and Revenue recommended it
  5. Read a second time
  6. Apr 8Passed the Senate, 29 to 0

To the Governor Apr 9 – Apr 17

  1. Apr 9Signed in the House of Representatives
  2. Apr 10Signed in the Senate
  3. Apr 16Signed by the Governor
  4. Apr 17Became chapter 32 of Oregon Laws 2015, in force from October 5, 2015
All 19 actions, as published
  1. Jan 12First reading. Referred to Speaker's desk.House of Representatives
  2. Jan 16Referred to Revenue.House of Representatives
  3. Feb 11Public Hearing held.House of Representatives
  4. Feb 23Work Session held.House of Representatives
  5. Feb 24Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
  6. Feb 25Second reading.House of Representatives
  7. Feb 27Rules suspended. Carried over to March 2, 2015 Calendar.House of Representatives
  8. Mar 2Third reading. Carried by Bentz. Passed.House of Representatives
  9. Mar 3First reading. Referred to President's desk.Senate
  10. Mar 9Referred to Finance and Revenue.Senate
  11. Apr 2Public Hearing and Work Session held.Senate
  12. Apr 6Recommendation: Do pass the A-Eng. bill.Senate
  13. Apr 6Second reading.Senate
  14. Apr 7Carried over to 04-08 by unanimous consent.Senate
  15. Apr 8Third reading. Carried by Riley. Passed.Senate
  16. Apr 9Speaker signed.House of Representatives
  17. Apr 10President signed.Senate
  18. Apr 16Governor signed.House of Representatives
  19. Apr 17Chapter 32, (2015 Laws): Effective date October 05, 2015.House of Representatives