l9n/ Oregon

2019 Regular Session

Senate Bill 212

Provides that if corporate activity tax imposed by section 63, chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427), does not become law by March 1, 2020, certain other provisions of chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427), including establishment of Fund for Student Success and related accounts, provisions for allowed uses of fund and accounts, direction to Department of Education and decrease in personal income tax rates do not take effect.

Became law as Chapter 620, 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>Disallows, for personal income or corporate excise tax purposes, deduction for losses from wagering transactions. Requires addition, in determination of Oregon taxable income, of amount of losses from wagering transactions if deducted on taxpayer's federal return. Applies to tax years beginning on or after January 1, 2019.</i>] <i>Allows deduction for qualified tuition and related expenses, on personal income tax return, as percentage of amount allowed as deduction on federal return under law applicable to 2017 tax year. Applies to tax years beginning on or after January 1, 2019, and before January 1, 2025.</i>] <b>Provides that if corporate activity tax imposed by section 63, chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427), does not become law by March 1, 2020, certain other provisions of chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427), including establishment of Fund for Student Success and related accounts, provisions for allowed uses of fund and accounts, direction to Department of Education and decrease in personal income tax rates do not take effect.</b> Takes effect on 91st day following adjournment sine die.

Its course

January 14 to August 8, 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 16 days

In the SenateJan 14 to Mar 1156 days

Waiting for a committeeJan 14 to Jan 151 day

Finance and RevenueJan 15 to Mar 650 days

In the House of RepresentativesMar 11 to Jun 20101 days

Waiting for a committeeMar 11 to Mar 198 days

RevenueMar 19 to Jun 1891 days

Back in the SenateJun 20 to Jul 313 days

With the GovernorJul 3 to Jul 2320 days

Votes

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

  • Senate, third reading16–10

    Passed · Mar 11 · 4 present

  • House of Representatives, third reading37–19

    Passed · Jun 20 · 4 present

  • Senate, concurrence18–9

    Agreed to the other chamber's changes · Jun 29 · 3 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Mar 6

  • House of Representatives committee amendmentAdopted

    Adopted Jun 18

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 – Mar 11

  1. Introduced
  2. Sent to Finance and Revenue
  3. Heard in Finance and Revenue
  4. Finance and Revenue recommended it as amended
  5. Read a second time
  6. Passed the Senate, 16 to 10

In the House of Representatives Mar 12 – Jun 20

  1. Arrived in the House of Representatives
  2. Sent to Revenue
  3. Heard in Revenue
  4. Heard in Revenue
  5. Revenue recommended it as amended
  6. Read a second time
  7. Passed the House of Representatives, 37 to 19

Back in the Senate Jun 29 – Jul 3

  1. The Senate agreed to the House of Representatives's amendments and passed it again, 18 to 9
  2. Signed in the Senate

To the Governor Jul 3 – Aug 8

  1. Signed in the House of Representatives
  2. Signed by the Governor
  3. Became chapter 620 of Oregon Laws 2019
  4. In force from September 29, 2019
All 21 actions, as published