l9n/ Oregon

2017 Regular Session

Senate Bill 28

Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation.

Became law as Chapter 549, Oregon Laws 2017, signed July 3, 2017, 175 days after it was filed. In force from October 6, 2017.

What it does

The synopsis the Legislative Assembly published with the bill.

Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation. 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 July 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 action28 actions on 24 days

In the SenateJan 9 to May 30141 days

Waiting for a committeeJan 9 to Jan 178 days

Finance and RevenueJan 17 to May 24127 days

In the House of RepresentativesMay 30 to Jun 1920 days

Waiting for a committeeMay 30 to Jun 67 days

RevenueJun 6 to Jun 137 days

With the GovernorJun 19 to Jul 314 days

Votes

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

  • Senate, third reading17–13

    Passed · May 30

  • House of Representatives, third reading34–23

    Passed · Jun 19 · 3 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted May 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 – May 30

  1. Jan 9Introduced
  2. Jan 17Sent to Finance and Revenue
  3. Feb 6Heard in Finance and Revenue
  4. Feb 13Heard in Finance and Revenue
  5. Apr 3Heard in Finance and Revenue
  6. May 10Heard in Finance and Revenue
  7. May 15Heard in Finance and Revenue
  8. May 22Heard in Finance and Revenue
  9. May 24Finance and Revenue recommended it as amended
  10. May 25Read a second time
  11. May 30Passed the Senate, 17 to 13

In the House of Representatives May 31 – Jun 19

  1. May 31Arrived in the House of Representatives
  2. Jun 6Sent to Revenue
  3. Jun 8Heard in Revenue
  4. Jun 13Revenue recommended it
  5. Read a second time
  6. Jun 19Passed the House of Representatives, 34 to 23

To the Governor Jun 23 – Jul 10

  1. Jun 23Signed in the Senate
  2. Jun 26Signed in the House of Representatives
  3. Jul 3Signed by the Governor
  4. Jul 10Became chapter 549 of Oregon Laws 2017
  5. In force from October 6, 2017
All 28 actions, as published
  1. Jan 9Introduction and first reading. Referred to President's desk.Senate
  2. Jan 17Referred to Finance and Revenue.Senate
  3. Feb 6Public Hearing held.Senate
  4. Feb 13Public Hearing held.Senate
  5. Mar 29Work Session cancelled.Senate
  6. Apr 3Work Session held.Senate
  7. May 10Work Session held.Senate
  8. May 15Work Session held.Senate
  9. May 22Work Session held.Senate
  10. May 24Recommendation: Do pass with amendments to the bill. (Printed A-Eng.)Senate
  11. May 25Second reading.Senate
  12. May 26Carried over to 05-30 by unanimous consent.Senate
  13. May 30Third reading. Carried by Hass. Passed.Senate
  14. May 30Vote explanations filed by Baertschiger Jr, Boquist, Ferrioli, Hansell, Knopp, Kruse, Olsen, Thatcher, Thomsen.Senate
  15. May 31First reading. Referred to Speaker's desk.House of Representatives
  16. Jun 6Referred to Revenue.House of Representatives
  17. Jun 8Public Hearing and Work Session held.House of Representatives
  18. Jun 13Recommendation: Do pass.House of Representatives
  19. Jun 13Second reading.House of Representatives
  20. Jun 14Rules suspended. Carried over to June 15, 2017 Calendar.House of Representatives
  21. Jun 15Rules suspended. Carried over to June 19, 2017 Calendar.House of Representatives
  22. Jun 19Third reading. Carried by Barnhart. Passed.House of Representatives
  23. Jun 19Vote explanation(s) filed by Smith DB, Wilson.House of Representatives
  24. Jun 23President signed.Senate
  25. Jun 26Speaker signed.House of Representatives
  26. Jul 3Governor signed.Senate
  27. Jul 10Chapter 549, 2017 Laws.Senate
  28. Jul 10Effective date, October 6, 2017.Senate