l9n/ Oregon

2015 Regular Session

Senate Bill 61

Modifies list of jurisdictions of incorporation for which income must be included on Oregon corporate excise tax return, if corporation is member of unitary group with Oregon corporation.

Became law as Chapter 755, Oregon Laws 2015, signed July 21, 2015, 190 days after it was filed. In force from October 5, 2015.

What it does

The synopsis the Legislative Assembly published with the bill.

Modifies list of jurisdictions of incorporation for which income must be included on Oregon corporate excise tax return, if corporation is member of unitary group with Oregon corporation. <i>Allows adjustment of reported income received in listed jurisdiction but not attributable to transactions or activity of United States affiliates.</i>] <b>Confirms that additional methods of determining business activity may apply, per petition of taxpayer or with permission of Department of Revenue.</b> Sets forth criteria to be used to determine listed jurisdictions. Directs Legislative Revenue Officer to report to Legislative Assembly on policy requiring corporations with subsidiaries in listed jurisdictions to report income in those jurisdictions. Applies to tax years beginning on or after January 1, 2016. Takes effect on 91st day following adjournment sine die.

Its course

January 12 to July 28, 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 action24 actions on 17 days

In the SenateJan 12 to Jun 30169 days

Waiting for a committeeJan 12 to Jan 208 days

Finance and RevenueJan 20 to Jun 29160 days

In the House of RepresentativesJun 30 to Jul 22 days

Waiting for a committeeJun 30 to Jun 300 days

RevenueJun 30 to Jul 11 day

Back in the SenateJul 2 to Jul 75 days

With the GovernorJul 7 to Jul 2114 days

Votes

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

  • Senate, third reading28–0

    Passed · Jun 30 · 2 present

  • House of Representatives, third reading58–1

    Passed · Jul 2 · 1 present

  • Senate, concurrence29–0

    Agreed to the other chamber's changes · Jul 3 · 1 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Jun 29

  • House of Representatives committee amendmentAdopted

    Adopted Jul 1

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 12 – Jun 30

  1. Jan 12Introduced
  2. Jan 20Sent to Finance and Revenue
  3. Feb 9Heard in Finance and Revenue
  4. Jun 16Heard in Finance and Revenue
  5. Jun 18Heard in Finance and Revenue
  6. Jun 22Heard in Finance and Revenue
  7. Jun 24Heard in Finance and Revenue
  8. Jun 26Heard in Finance and Revenue
  9. Jun 29Finance and Revenue recommended it as amended
  10. Jun 30Read a second time
  11. Passed the Senate, 28 to 0

In the House of Representatives Jun 30 – Jul 2

  1. Jun 30Arrived in the House of Representatives
  2. Sent to Revenue
  3. Jul 1Heard in Revenue
  4. Revenue recommended it as amended
  5. Jul 2Read a second time
  6. Passed the House of Representatives, 58 to 1

Back in the Senate Jul 3 – Jul 7

  1. Jul 3The Senate agreed to the House of Representatives's amendments and passed it again, 29 to 0
  2. Jul 7Signed in the Senate

To the Governor Jul 9 – Jul 28

  1. Jul 9Signed in the House of Representatives
  2. Jul 21Signed by the Governor
  3. Jul 28Became chapter 755 of Oregon Laws 2015
  4. In force from October 5, 2015
All 24 actions, as published
  1. Jan 12Introduction and first reading. Referred to President's desk.Senate
  2. Jan 20Referred to Finance and Revenue.Senate
  3. Feb 9Public Hearing held.Senate
  4. Jun 16Public Hearing and Work Session held.Senate
  5. Jun 18Work Session held.Senate
  6. Jun 22Work Session held.Senate
  7. Jun 24Work Session held.Senate
  8. Jun 26Work Session held.Senate
  9. Jun 29Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  10. Jun 30Second reading.Senate
  11. Jun 30Rules suspended. Third reading. Carried by Hass. Passed.Senate
  12. Jun 30First reading. Referred to Speaker's desk.House of Representatives
  13. Jun 30Referred to Revenue.House of Representatives
  14. Jul 1Work Session held.House of Representatives
  15. Jul 1Recommendation: Do pass with amendments and be printed B-Engrossed.House of Representatives
  16. Jul 2Second reading.House of Representatives
  17. Jul 2Rules suspended. Third reading. Carried by Barnhart. Passed.House of Representatives
  18. Jul 2Vote explanation(s) filed by Nosse.House of Representatives
  19. Jul 3Senate concurred in House amendments and repassed bill.Senate
  20. Jul 7President signed.Senate
  21. Jul 9Speaker signed.House of Representatives
  22. Jul 21Governor signed.Senate
  23. Jul 28Chapter 755, 2015 Laws.Senate
  24. Jul 28Effective date, October 5, 2015.Senate