l9n/ Oregon

2019 Regular Session

House Bill 2164

Establishes refundable credit against personal income taxes for contributions to higher education savings network account or ABLE account.

Became law as Chapter 579, Oregon Laws 2019, signed July 23, 2019, 190 days after it was filed. In force from September 29, 2019.

What it does

The synopsis the Legislative Assembly published with the bill.

<i>Directs Legislative Revenue Officer to report to Legislative Assembly on options for tax reform including recommendations for legislation intended to reform current tax system.</i>] <b>Establishes refundable credit against personal income taxes for contributions to higher education savings network account or ABLE account. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Eliminates subtraction for contribution to ABLE account or higher education savings network account. Applies to tax years beginning on or after January 1, 2020. Establishes tax credit for short line railroad rehabilitation projects. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Extends sunsets for certain income and excise tax credits and property tax exemptions, and for historic property special assessment program. Makes modifications to provisions governing certain tax credits and property tax exemptions. Creates sunset for tax exemption for vehicle used in emissions testing. Makes modifications to corporate activity tax provisions. Applies to tax years beginning on or after January 1, 2020. Establishes exclusion from taxable commercial activity for certain payments for single-family residential construction labor costs paid by general contractor to subcontractor. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026.</b> Takes effect on 91st day following adjournment sine die.

Its course

January 14 to August 1, 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 action23 actions on 16 days

In the House of RepresentativesJan 14 to Jun 24161 days

Waiting for a committeeJan 14 to Jan 151 day

RevenueJan 15 to May 31136 days

Tax ExpendituresMay 31 to Jun 1919 days

In the SenateJun 24 to Jun 306 days

Waiting for a committeeJun 24 to Jun 295 days

Tax ExpendituresJun 29 to Jun 290 days

With the GovernorJun 30 to Jul 2323 days

Votes

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

  • House of Representatives, third reading47–12

    Passed · Jun 24 · 1 present

  • Senate, third reading24–4

    Passed · Jun 30 · 2 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Jun 19

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 – Jun 24

  1. Jan 14Introduced
  2. Jan 15Sent to Revenue
  3. May 30Heard in Revenue
  4. May 31Revenue recommended it, and that it go to Tax Expenditures
  5. Sent to Tax Expenditures
  6. Jun 11Heard in Tax Expenditures
  7. Jun 18Heard in Tax Expenditures
  8. Jun 19Tax Expenditures recommended it as amended
  9. Jun 20Read a second time
  10. Jun 24Passed the House of Representatives, 47 to 12

In the Senate Jun 29 – Jun 30

  1. Jun 29Arrived in the Senate
  2. Sent to Tax Expenditures
  3. Tax Expenditures recommended it
  4. Jun 30Read a second time
  5. Passed the Senate, 24 to 4

To the Governor Jul 2 – Aug 1

  1. Jul 2Signed in the House of Representatives
  2. Jul 3Signed in the Senate
  3. Jul 23Signed by the Governor
  4. Aug 1Became chapter 579 of Oregon Laws 2019, in force from September 29, 2019
All 23 actions, as published
  1. Jan 14First reading. Referred to Speaker's desk.House of Representatives
  2. Jan 15Referred to Revenue.House of Representatives
  3. May 30Work Session held.House of Representatives
  4. May 31Recommendation: Do pass and be referred to Tax Expenditures.House of Representatives
  5. May 31Referred to Tax Expenditures by order of Speaker.House of Representatives
  6. Jun 11Public Hearing held.House of Representatives
  7. Jun 14Public Hearing and Work Session cancelled.House of Representatives
  8. Jun 18Work Session held.House of Representatives
  9. Jun 19Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
  10. Jun 20Second reading.House of Representatives
  11. Jun 24Third reading. Carried by Nathanson. Passed.House of Representatives
  12. Jun 29First reading. Referred to President's desk.Senate
  13. Jun 29Referred to Tax Expenditures.Senate
  14. Jun 29Recommendation: Do pass the A-Eng. bill.Senate
  15. Jun 30Second reading.Senate
  16. Jun 30Rules suspended. Third reading. Carried by Hass. Passed.Senate
  17. Jun 30Hass declared potential conflict of interest.Senate
  18. Jun 30Vote explanations filed by Boquist, Knopp.Senate
  19. Jun 30Gelser, absent, granted unanimous consent to vote aye.Senate
  20. Jul 2Speaker signed.House of Representatives
  21. Jul 3President signed.Senate
  22. Jul 23Governor signed.House of Representatives
  23. Aug 1Chapter 579, (2019 Laws): Effective date September 29, 2019.House of Representatives