Became law as Chapter 64, Oregon Laws 2018, signed April 3, 2018, 71 days after it was filed. In force from June 2, 2018.
2018 Regular Session
House Bill 4139
Imposes tax on rental price of construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, that is mobile and held primarily for rental.
What it does
The synopsis the Legislative Assembly published with the bill.
Imposes tax on rental price of construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, that is mobile and held primarily for rental. Directs Department of Revenue to administer heavy equipment rental tax program. <b>Provides for pro rata distribution of two percent of gross tax revenues among counties that do not otherwise receive qualified heavy equipment rental tax revenues.</b> Provides for distribution to counties of <b>net</b> tax revenues attributable to rentals made from locations in county. Directs county treasurer to distribute tax moneys to local taxing districts in accordance with property tax and interest distribution percentage schedule. Provides for temporary annual payments by or to equipment owner of any difference between heavy equipment rental tax and ad valorem property tax that would be assessed on such equipment if such equipment were subject to ad valorem property tax. Requires department to submit report regarding heavy equipment rental tax experience, including proposed tax rate to maintain revenue neutrality with respect to replacement of ad valorem property tax by heavy equipment rental tax, to interim committees related to revenue no later than July 1, 2022. Takes effect on 91st day following adjournment sine die.
Sponsors
Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.
In the House of Representatives
Sponsor
Chief co-sponsor
13 co-sponsors
Knute Buehler, Pam Marsh, Rob Nosse, Bill Post, David Brock Smith, Barbara Smith Warner, E. Werner Reschke, Dallas Heard, Jeffrey Helfrich, Sal Esquivel, Ron Noble, Janeen Sollman, Paul Evans
In the Senate
Sponsor
1 co-sponsor
Its course
January 22 to April 11, 2018, 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 14 days
In the House of RepresentativesJan 22 to Mar 340 days
Waiting for a committeeJan 22 to Feb 514 days
RevenueFeb 5 to Feb 2318 days
Ways and MeansFeb 23 to Feb 26 · moved on3 days
General GovernmentFeb 26 to Feb 27 · moved on1 day
Capital ConstructionFeb 27 to Mar 1 · moved on2 days
Ways and MeansMar 1 to Mar 21 day
In the SenateMar 3 to Mar 30 days
Waiting for a committeeMar 3 to Mar 30 days
Ways and MeansMar 3 to Mar 30 days
With the GovernorMar 3 to Apr 331 days
Votes
Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.
House of Representatives, third reading57–1
Passed · Mar 3 · 2 present
Senate, third reading29–0
Passed · Mar 3 · 1 present
Amendments
Each amendment offered, and what became of it.
House of Representatives committee amendmentAdopted
Adopted Feb 23
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 22 – Mar 3
- Jan 22Filed before the session
- Feb 5Introduced
- Sent to Revenue
- Feb 8Heard in Revenue
- Feb 22Heard in Revenue
- Feb 23Revenue recommended it as amended, and that it go to Ways and Means
- Sent to Ways and Means
- Feb 26Sent to General Government Subcommittee
- Heard in General Government Subcommittee
- Feb 27Sent to Capital Construction Subcommittee
- Mar 1Heard in Capital Construction Subcommittee
- Returned to Ways and Means
- Mar 2Heard in Ways and Means
- Ways and Means recommended it
- Mar 3Read a second time
- Passed the House of Representatives, 57 to 1
In the Senate Mar 3
- Mar 3Arrived in the Senate
- Sent to Ways and Means
- Ways and Means recommended it
- Read a second time
- Passed the Senate, 29 to 0
To the Governor Mar 6 – Apr 11
- Mar 6Signed in the House of Representatives
- Mar 8Signed in the Senate
- Apr 3Signed by the Governor
- Apr 11Became chapter 64 of Oregon Laws 2018, in force from June 2, 2018
All 28 actions, as published
- Jan 22Presession Released to the Public.House of Representatives
- Feb 5First reading. Referred to Speaker's desk.House of Representatives
- Feb 5Referred to Revenue with subsequent referral to Ways and Means.House of Representatives
- Feb 8Public Hearing held.House of Representatives
- Feb 22Work Session held.House of Representatives
- Feb 23Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference.House of Representatives
- Feb 23Referred to Ways and Means by prior reference.House of Representatives
- Feb 26Assigned to Subcommittee On General Government.House of Representatives
- Feb 26Work Session held.House of Representatives
- Feb 27Assigned to Subcommittee On Capital Construction.House of Representatives
- Mar 1Work Session held.House of Representatives
- Mar 1Returned to Full Committee.House of Representatives
- Mar 2Work Session held.House of Representatives
- Mar 2Recommendation: Do pass.House of Representatives
- Mar 3Second reading.House of Representatives
- Mar 3Rules suspended. Third reading. Carried by Barreto. Passed.House of Representatives
- Mar 3Potential conflict(s) of interest declared by Barreto.House of Representatives
- Mar 3Vote explanation(s) filed by Heard.House of Representatives
- Mar 3First reading. Referred to President's desk.Senate
- Mar 3Referred to Ways and Means.Senate
- Mar 3Recommendation: Do pass the A-Eng. bill.Senate
- Mar 3Second reading.Senate
- Mar 3Rules suspended. Third reading. Carried by Hansell. Passed.Senate
- Mar 3Thatcher declared conflict of interest.Senate
- Mar 6Speaker signed.House of Representatives
- Mar 8President signed.Senate
- Apr 3Governor signed.House of Representatives
- Apr 11Chapter 64, (2018 Laws): Effective date June 2, 2018.House of Representatives