l9n/ Oregon

2018 Regular Session

Senate Bill 1523

Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation.

Became law as Chapter 73, 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.

Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Continues use of gross receipts from customers with in-state commercial domicile in numerator of apportionment percentage calculation. <i>Requires gross receipts of broadcaster to be included in numerator if member of affiliated group filing consolidated state return, regardless of whether interstate broadcaster has taxable presence in state.</i>] <i>First applies to tax years beginning on or after January 1, 2017.</i>] 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 Senate

1 co-sponsor

Chuck Riley

In the House of Representatives

1 co-sponsor

Gene Whisnant

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 action21 actions on 16 days

In the SenateJan 22 to Feb 1322 days

Waiting for a committeeJan 22 to Feb 514 days

Finance and RevenueFeb 5 to Feb 127 days

In the House of RepresentativesFeb 13 to Mar 217 days

Waiting for a committeeFeb 13 to Feb 152 days

RevenueFeb 15 to Mar 114 days

Back in the SenateMar 2 to Mar 64 days

With the GovernorMar 6 to Apr 328 days

Votes

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

  • Senate, third reading28–0

    Passed · Feb 13 · 2 present

  • House of Representatives, third reading57–1

    Passed · Mar 2 · 2 present

  • Senate, concurrence29–0

    Agreed to the other chamber's changes · Mar 3 · 1 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Mar 1

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 22 – Feb 13

  1. Jan 22Filed before the session
  2. Feb 5Introduced
  3. Sent to Finance and Revenue
  4. Feb 6Heard in Finance and Revenue
  5. Feb 9Heard in Finance and Revenue
  6. Feb 12Finance and Revenue recommended it
  7. Read a second time
  8. Feb 13Passed the Senate, 28 to 0

In the House of Representatives Feb 14 – Mar 2

  1. Feb 14Arrived in the House of Representatives
  2. Feb 15Sent to Revenue
  3. Feb 27Heard in Revenue
  4. Feb 28Heard in Revenue
  5. Mar 1Revenue recommended it as amended
  6. Mar 2Read a second time
  7. Passed the House of Representatives, 57 to 1

Back in the Senate Mar 3 – Mar 6

  1. Mar 3The Senate agreed to the House of Representatives's amendments and passed it again, 29 to 0
  2. Mar 6Signed in the Senate

To the Governor Mar 6 – Apr 11

  1. Mar 6Signed in the House of Representatives
  2. Apr 3Signed by the Governor
  3. Apr 11Became chapter 73 of Oregon Laws 2018
  4. In force from June 2, 2018
All 21 actions, as published
  1. Jan 22Presession Released to the Public.Senate
  2. Feb 5Introduction and first reading. Referred to President's desk.Senate
  3. Feb 5Referred to Finance and Revenue.Senate
  4. Feb 6Public Hearing held.Senate
  5. Feb 9Work Session held.Senate
  6. Feb 12Recommendation: Do pass.Senate
  7. Feb 12Second reading.Senate
  8. Feb 13Third reading. Carried by Boquist. Passed.Senate
  9. Feb 14First reading. Referred to Speaker's desk.House of Representatives
  10. Feb 15Referred to Revenue.House of Representatives
  11. Feb 27Public Hearing held.House of Representatives
  12. Feb 28Work Session held.House of Representatives
  13. Mar 1Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
  14. Mar 2Second reading.House of Representatives
  15. Mar 2Rules suspended. Third reading. Carried by Nosse. Passed.House of Representatives
  16. Mar 3Rules suspended. Senate concurred in House amendments and repassed bill.Senate
  17. Mar 6President signed.Senate
  18. Mar 6Speaker signed.House of Representatives
  19. Apr 3Governor signed.Senate
  20. Apr 11Chapter 73, 2018 Laws.Senate
  21. Apr 11Effective date, June 2, 2018.Senate