l9n/ Oregon

2019 Regular Session

Senate Bill 193

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

Became law as Chapter 365, Oregon Laws 2019, signed June 13, 2019, 150 days after it was filed. In force from September 29, 2019.

What it does

The synopsis the Legislative Assembly published with the bill.

<i>Provides that interstate broadcaster's market for sales, used in determination of receipts factor in apportionment formula for corporate excise tax, is in state if customer's corporate domicile is in state or if individual customer is resident of state.</i>] <i>Applies to tax years beginning on or after January 1, 2020.</i>] <b>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 or in-state residency in numerator of apportionment percentage calculation. Directs Legislative Revenue Officer to study operation of statutory provisions governing apportionment of business income of interstate broadcasters and report to interim committee of Legislative Assembly by December 15, 2019.</b> Takes effect on 91st day following adjournment sine die.

Its course

January 14 to June 21, 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 action21 actions on 20 days

In the SenateJan 14 to Apr 1793 days

Waiting for a committeeJan 14 to Jan 151 day

Finance and RevenueJan 15 to Apr 1590 days

In the House of RepresentativesApr 17 to Jun 448 days

Waiting for a committeeApr 17 to Apr 225 days

RevenueApr 22 to May 3139 days

With the GovernorJun 4 to Jun 139 days

Votes

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

  • Senate, third reading30–0

    Passed · Apr 17

  • House of Representatives, third reading57–0

    Passed · Jun 4 · 3 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Apr 15

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 14 – Apr 17

  1. Jan 14Introduced
  2. Jan 15Sent to Finance and Revenue
  3. Feb 21Heard in Finance and Revenue
  4. Mar 14Heard in Finance and Revenue
  5. Apr 9Heard in Finance and Revenue
  6. Apr 15Finance and Revenue recommended it as amended
  7. Apr 16Read a second time
  8. Apr 17Passed the Senate, 30 to 0

In the House of Representatives Apr 18 – Jun 4

  1. Apr 18Arrived in the House of Representatives
  2. Apr 22Sent to Revenue
  3. May 20Heard in Revenue
  4. May 30Heard in Revenue
  5. May 31Revenue recommended it
  6. Jun 3Read a second time
  7. Jun 4Passed the House of Representatives, 57 to 0

To the Governor Jun 5 – Jun 21

  1. Jun 5Signed in the Senate
  2. Jun 6Signed in the House of Representatives
  3. Jun 13Signed by the Governor
  4. Jun 21Became chapter 365 of Oregon Laws 2019
  5. In force from September 29, 2019
All 21 actions, as published
  1. Jan 14Introduction and first reading. Referred to President's desk.Senate
  2. Jan 15Referred to Finance and Revenue.Senate
  3. Feb 21Public Hearing held.Senate
  4. Mar 14Public Hearing and Work Session held.Senate
  5. Mar 28Work Session cancelled.Senate
  6. Apr 9Work Session held.Senate
  7. Apr 15Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  8. Apr 16Second reading.Senate
  9. Apr 17Third reading. Carried by Hass. Passed.Senate
  10. Apr 18First reading. Referred to Speaker's desk.House of Representatives
  11. Apr 22Referred to Revenue.House of Representatives
  12. May 20Public Hearing held.House of Representatives
  13. May 30Work Session held.House of Representatives
  14. May 31Recommendation: Do pass.House of Representatives
  15. Jun 3Second reading.House of Representatives
  16. Jun 4Third reading. Carried by Smith G. Passed.House of Representatives
  17. Jun 5President signed.Senate
  18. Jun 6Speaker signed.House of Representatives
  19. Jun 13Governor signed.Senate
  20. Jun 21Chapter 365, 2019 Laws.Senate
  21. Jun 21Effective Date, September 29, 2019.Senate