l9n/ Oregon

2018 Regular Session

Senate Bill 1527

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

Did not become law. It stopped in the Senate's Finance and Revenue Committee on March 3, 2018. The 2018 session has ended.

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. 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. First applies to tax years beginning on or after January 1, 2017. Limits amount of income for which optional reduced rate of personal income tax on nonpassive income attributable to partnership or S corporation may be claimed. Eliminates general rule that sale made to state where taxpayer is not taxable is considered sale in Oregon for apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjournment sine die.

Its course

January 22 to March 3, 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 action5 actions on 4 days

In the SenateJan 22 to Mar 3 · stopped40 days

Waiting for a committeeJan 22 to Feb 514 days

Finance and RevenueFeb 5 to Mar 3 · stopped26 days

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 – Mar 3

  1. Jan 22Filed before the session
  2. Feb 5Introduced
  3. Sent to Finance and Revenue
  4. Feb 6Heard in Finance and Revenue
  5. Mar 3Died when the session ended
All 5 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. Mar 3In committee upon adjournment.Senate