l9n/ Oregon

2017 Regular Session

House Bill 2273

Removes functional test for purposes of apportionment of business income of corporate excise taxpayer by defining "sales" to exclude amounts that are received by taxpayer from certain transactions, received in role as agent or held in trust.

Became law as Chapter 622, Oregon Laws 2017, signed August 2, 2017, 205 days after it was filed. In force from October 6, 2017.

What it does

The synopsis the Legislative Assembly published with the bill.

Removes functional test for purposes of apportionment of business income of corporate excise taxpayer by defining "sales" to exclude amounts that are received by taxpayer from certain transactions, received in role as agent or held in trust. Authorizes Department of Revenue to designate other exceptions by rule.</b> Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.

Its course

January 9 to August 10, 2017, 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 action20 actions on 18 days

In the House of RepresentativesJan 9 to Mar 656 days

Waiting for a committeeJan 9 to Jan 178 days

RevenueJan 17 to Feb 2741 days

In the SenateMar 6 to Jul 1117 days

Waiting for a committeeMar 6 to Mar 137 days

Finance and RevenueMar 13 to Jun 29108 days

Back in the House of RepresentativesJul 1 to Jul 109 days

With the GovernorJul 10 to Aug 223 days

Votes

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

  • House of Representatives, third reading57–0

    Passed · Mar 6 · 3 present

  • Senate, third reading30–0

    Passed · Jul 1

  • House of Representatives, concurrence59–0

    Agreed to the other chamber's changes · Jul 5 · 1 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Jun 29

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 9 – Mar 6

  1. Jan 9Introduced
  2. Jan 17Sent to Revenue
  3. Feb 6Heard in Revenue
  4. Feb 23Heard in Revenue
  5. Feb 27Revenue recommended it
  6. Mar 1Read a second time
  7. Mar 6Passed the House of Representatives, 57 to 0

In the Senate Mar 7 – Jul 1

  1. Mar 7Arrived in the Senate
  2. Mar 13Sent to Finance and Revenue
  3. Jun 29Heard in Finance and Revenue
  4. Finance and Revenue recommended it as amended
  5. Jun 30Read a second time
  6. Jul 1Passed the Senate, 30 to 0

Back in the House of Representatives Jul 5 – Jul 10

  1. Jul 5The House of Representatives agreed to the Senate's amendments and passed it again, 59 to 0
  2. Jul 10Signed in the House of Representatives

To the Governor Jul 18 – Aug 10

  1. Jul 18Signed in the Senate
  2. Aug 2Signed by the Governor
  3. Aug 10Became chapter 622 of Oregon Laws 2017, in force from October 6, 2017
All 20 actions, as published
  1. Jan 9First reading. Referred to Speaker's desk.House of Representatives
  2. Jan 17Referred to Revenue.House of Representatives
  3. Feb 6Public Hearing held.House of Representatives
  4. Feb 23Work Session held.House of Representatives
  5. Feb 27Recommendation: Do pass.House of Representatives
  6. Mar 1Second reading.House of Representatives
  7. Mar 2Rules suspended. Carried over to March 6, 2017 Calendar.House of Representatives
  8. Mar 6Third reading. Carried by Bentz. Passed.House of Representatives
  9. Mar 7First reading. Referred to President's desk.Senate
  10. Mar 13Referred to Finance and Revenue.Senate
  11. Jun 29Public Hearing and Work Session held.Senate
  12. Jun 29Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  13. Jun 30Second reading.Senate
  14. Jul 1Third reading. Carried by Hass. Passed.Senate
  15. Jul 1DeBoer declared potential conflict of interest.Senate
  16. Jul 5House concurred in Senate amendments and repassed bill.House of Representatives
  17. Jul 10Speaker signed.House of Representatives
  18. Jul 18President signed.Senate
  19. Aug 2Governor signed.House of Representatives
  20. Aug 10Chapter 622, (2017 Laws): Effective date October 6, 2017.House of Representatives