l9n/ Oregon

2018 Regular Session

Senate Bill 1528

Creates tax credit for contributions to Opportunity Grant Fund.

Became law as Chapter 108, Oregon Laws 2018, signed April 13, 2018, 81 days after it was filed. In force from June 2, 2018.

What it does

The synopsis the Legislative Assembly published with the bill.

Creates tax credit for contributions to Opportunity Grant Fund. Directs Department of Revenue, in cooperation with Higher Education Coordinating Commission, to conduct auction of tax credits. Establishes Opportunity Grant Fund. Directs commission to use moneys in fund for Oregon Opportunity Grant program. Limits amount of credits per fiscal year. Applies to tax years beginning on or after January 1, 2018, and before January 1, 2024. Requires, for Oregon income tax purposes, addition to federal taxable income of amount of federal deduction for qualified business income from pass-through entity. Applies to tax years beginning on or after January 1, 2018. <i>Expands availability of elective reduced tax rate for certain pass-through income to taxpayer doing business as sole proprietor. Disallows qualification for elective reduced rate using hours performed by employees performing in certain industry sectors. Limits amount of income for which reduced rate may be elected. Applies to tax years beginning on or after January 1, 2018.</i>] <i>Increases amount of personal exemption tax credit. Applies to tax years beginning on or after January 1, 2018, and before January 1, 2026.</i>] Takes effect on 91st day following adjournment sine die.

Its course

January 22 to April 17, 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 action32 actions on 21 days

In the SenateJan 22 to Feb 2332 days

Waiting for a committeeJan 22 to Feb 514 days

Finance and RevenueFeb 5 to Feb 94 days

Finance and RevenueFeb 15 to Feb 216 days

In the House of RepresentativesFeb 23 to Mar 27 days

Waiting for a committeeFeb 23 to Feb 263 days

RevenueFeb 26 to Mar 13 days

With the GovernorMar 2 to Apr 1342 days

Votes

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

  • Senate, third reading16–13

    Passed · Feb 23 · 1 present

  • House of Representatives, third reading29–31

    Mar 2

  • House of Representatives, third reading32–28

    Passed · Mar 2

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Feb 9

  • Senate committee amendmentAdopted

    Adopted Feb 21

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 23

  1. Jan 22Filed before the session
  2. Feb 5Introduced
  3. Sent to Finance and Revenue
  4. Feb 6Heard in Finance and Revenue
  5. Feb 8Heard in Finance and Revenue
  6. Feb 9Heard in Finance and Revenue
  7. Finance and Revenue recommended it as amended
  8. Feb 12Read a second time
  9. Feb 15Sent to Finance and Revenue
  10. Feb 20Heard in Finance and Revenue
  11. Feb 21Finance and Revenue recommended it as amended
  12. Feb 22Read a second time
  13. Feb 23Passed the Senate, 16 to 13

In the House of Representatives Feb 26 – Mar 2

  1. Feb 26Arrived in the House of Representatives
  2. Sent to Revenue
  3. Feb 28Heard in Revenue
  4. Mar 1Revenue recommended it
  5. Mar 2Read a second time
  6. Passed the House of Representatives, 32 to 28

To the Governor Mar 3 – Apr 17

  1. Mar 3Signed in the Senate
  2. Mar 6Signed in the House of Representatives
  3. Apr 13Signed by the Governor
  4. Apr 17Became chapter 108 of Oregon Laws 2018
  5. In force from June 2, 2018
All 32 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 and Work Session held.Senate
  5. Feb 8Work Session held.Senate
  6. Feb 9Work Session held.Senate
  7. Feb 9Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  8. Feb 12Second reading.Senate
  9. Feb 13Carried over to 02-14 by unanimous consent.Senate
  10. Feb 14Carried over to 02-15 by unanimous consent.Senate
  11. Feb 15Motion to rerefer to Finance and Revenue carried by voice vote.Senate
  12. Feb 20Work Session held.Senate
  13. Feb 21Recommendation: Do pass with amendments to the A-Eng. bill. (Printed B-Eng.)Senate
  14. Feb 22Second reading.Senate
  15. Feb 23Third reading. Carried by Hass. Passed.Senate
  16. Feb 23Boquist declared potential conflict of interest.Senate
  17. Feb 23Winters declared potential conflict of interest by unanimous consent.Senate
  18. Feb 23Vote explanation filed by DeBoer.Senate
  19. Feb 26First reading. Referred to Speaker's desk.House of Representatives
  20. Feb 26Referred to Revenue.House of Representatives
  21. Feb 28Public Hearing and Work Session held.House of Representatives
  22. Mar 1Recommendation: Do pass the B-Eng bill.House of Representatives
  23. Mar 1Minority Recommendation: Do pass with amendments to the B-Eng bill and be printed C-Engrossed.House of Representatives
  24. Mar 2Second reading.House of Representatives
  25. Mar 2Rules suspended. Motion to substitute Minority Report for Committee Report failed.House of Representatives
  26. Mar 2Rules suspended. Third reading. Carried by Barnhart. Passed.House of Representatives
  27. Mar 2Vote explanation(s) filed by Evans, Meek, Smith DB.House of Representatives
  28. Mar 3President signed.Senate
  29. Mar 6Speaker signed.House of Representatives
  30. Apr 13Governor signed.Senate
  31. Apr 17Chapter 108, 2018 Laws.Senate
  32. Apr 17Effective date, June 2, 2018.Senate