l9n/ Oregon

2017 Regular Session

Senate Bill 162

Modifies definition of "business tax credit," as allowed to shareholders of S corporation, to remove Department of Revenue rulemaking authority.

Became law as Chapter 638, 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.

Modifies definition of "business tax credit," as allowed to shareholders of S corporation, to remove Department of Revenue rulemaking authority. <b>Updates list of eligible tax credits.</b> Modifies tax credit allowed for employment-related dependent care expenses to conform to operation of related federal tax credit. Prescribes eligibility requirements for earned income for allowance of credit.<b> Allows nonmarried taxpayer to claim credit. Prohibits payment of interest for refundable portion of credit.</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 17 days

In the SenateJan 9 to Mar 2878 days

Waiting for a committeeJan 9 to Jan 178 days

Finance and RevenueJan 17 to Mar 2466 days

In the House of RepresentativesMar 28 to Jul 6100 days

Waiting for a committeeMar 28 to Apr 36 days

RevenueApr 3 to Jul 593 days

With the GovernorJul 6 to Aug 227 days

Votes

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

  • Senate, third reading29–0

    Passed · Mar 28 · 1 present

  • House of Representatives, third reading58–0

    Passed · Jul 6 · 2 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Mar 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 Senate Jan 9 – Mar 28

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

In the House of Representatives Mar 29 – Jul 6

  1. Arrived in the House of Representatives
  2. Sent to Revenue
  3. Heard in Revenue
  4. Heard in Revenue
  5. Heard in Revenue
  6. Revenue recommended it
  7. Read a second time
  8. Passed the House of Representatives, 58 to 0

To the Governor Jul 7 – Aug 10

  1. Signed in the Senate
  2. Signed in the House of Representatives
  3. Signed by the Governor
  4. Became chapter 638 of Oregon Laws 2017
  5. In force from October 6, 2017
All 20 actions, as published