l9n/ Oregon

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.

Became law as Chapter 64, Oregon Laws 2018, signed April 3, 2018, 71 days after it was filed. In force from June 2, 2018.

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.

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

  1. Filed before the session
  2. Introduced
  3. Sent to Revenue
  4. Heard in Revenue
  5. Heard in Revenue
  6. Revenue recommended it as amended, and that it go to Ways and Means
  7. Sent to Ways and Means
  8. Sent to General Government Subcommittee
  9. Heard in General Government Subcommittee
  10. Sent to Capital Construction Subcommittee
  11. Heard in Capital Construction Subcommittee
  12. Returned to Ways and Means
  13. Heard in Ways and Means
  14. Ways and Means recommended it
  15. Read a second time
  16. Passed the House of Representatives, 57 to 1

In the Senate Mar 3

  1. Arrived in the Senate
  2. Sent to Ways and Means
  3. Ways and Means recommended it
  4. Read a second time
  5. Passed the Senate, 29 to 0

To the Governor Mar 6 – Apr 11

  1. Signed in the House of Representatives
  2. Signed in the Senate
  3. Signed by the Governor
  4. Became chapter 64 of Oregon Laws 2018, in force from June 2, 2018
All 28 actions, as published