l9n/ Oregon

2019 Regular Session

House Bill 2101

Establishes partnership and partner audit procedures for Department of Revenue in conformity with federal centralized partnership audit regime.

Became law as Chapter 132, Oregon Laws 2019, signed May 22, 2019, 128 days after it was filed. In force from September 29, 2019.

What it does

The synopsis the Legislative Assembly published with the bill.

Establishes partnership and partner audit procedures for Department of Revenue in conformity with federal centralized partnership audit regime. Allows department to issue assessment and collect taxes at partnership level based on adjustments arising from federal partnership-level audit or administrative adjustment request. Applies to partnership adjustments for partnership tax years beginning on or after January 1, 2018. Provides that election by pass-through entity to file composite return is irrevocable. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjournment sine die.

Its course

January 14 to May 24, 2019, 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 action18 actions on 16 days

In the House of RepresentativesJan 14 to Apr 177 days

Waiting for a committeeJan 14 to Jan 184 days

RevenueJan 18 to Mar 2768 days

In the SenateApr 1 to May 1443 days

Waiting for a committeeApr 1 to Apr 43 days

Finance and RevenueApr 4 to May 1339 days

With the GovernorMay 14 to May 228 days

Votes

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

  • House of Representatives, third reading56–0

    Passed · Apr 1 · 4 present

  • Senate, third reading26–3

    Passed · May 14 · 1 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Mar 27

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 14 – Apr 1

  1. Jan 14Introduced
  2. Jan 18Sent to Revenue
  3. Jan 31Heard in Revenue
  4. Mar 25Heard in Revenue
  5. Mar 27Revenue recommended it as amended
  6. Mar 28Read a second time
  7. Apr 1Passed the House of Representatives, 56 to 0

In the Senate Apr 2 – May 14

  1. Apr 2Arrived in the Senate
  2. Apr 4Sent to Finance and Revenue
  3. Apr 17Heard in Finance and Revenue
  4. May 8Heard in Finance and Revenue
  5. May 13Finance and Revenue recommended it
  6. Read a second time
  7. May 14Passed the Senate, 26 to 3

To the Governor May 15 – May 24

  1. May 15Signed in the House of Representatives
  2. Signed in the Senate
  3. May 22Signed by the Governor
  4. May 24Became chapter 132 of Oregon Laws 2019, in force from September 29, 2019
All 18 actions, as published
  1. Jan 14First reading. Referred to Speaker's desk.House of Representatives
  2. Jan 18Referred to Revenue.House of Representatives
  3. Jan 31Public Hearing held.House of Representatives
  4. Mar 25Work Session held.House of Representatives
  5. Mar 27Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
  6. Mar 28Second reading.House of Representatives
  7. Apr 1Third reading. Carried by Marsh. Passed.House of Representatives
  8. Apr 2First reading. Referred to President's desk.Senate
  9. Apr 4Referred to Finance and Revenue.Senate
  10. Apr 17Public Hearing held.Senate
  11. May 8Work Session held.Senate
  12. May 13Recommendation: Do pass the A-Eng. bill.Senate
  13. May 13Second reading.Senate
  14. May 14Third reading. Carried by Taylor. Passed.Senate
  15. May 15Speaker signed.House of Representatives
  16. May 15President signed.Senate
  17. May 22Governor signed.House of Representatives
  18. May 24Chapter 132, (2019 Laws): Effective date September 29, 2019.House of Representatives