l9n/ Oregon

2020 Regular Session

Senate Bill 1529

Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation.

Did not become law. It stopped in the Senate on March 8, 2020. The 2020 session has ended.

What it does

The synopsis the Legislative Assembly published with the bill.

<b>Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation. Establishes requirements for calculating audience- or subscriber-based numerator. Provides percentage-based apportionment formula for receipts related to subscription services. Allows election to use methodology based on audience or subscribers for total gross receipts of taxpayer engaged in broadcasting.</b> Repeals special apportionment statutes applicable to income of interstate broadcasters, for purposes of corporate excise taxation. Applies to tax years beginning on or after January 1, <i>2021</i>]<b> 2020</b>. Takes effect on 91st day following adjournment sine die.

Its course

January 27 to March 8, 2020, 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 action11 actions on 10 days

In the SenateJan 27 to Mar 8 · stopped41 days

Waiting for a committeeJan 27 to Feb 37 days

Finance and RevenueFeb 3 to Feb 2118 days

Amendments

Each amendment offered, and what became of it.

  • 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 27 – Mar 8

  1. Jan 27Filed before the session
  2. Feb 3Introduced
  3. Sent to Finance and Revenue
  4. Feb 4Heard in Finance and Revenue
  5. Feb 11Heard in Finance and Revenue
  6. Feb 13Heard in Finance and Revenue
  7. Feb 18Heard in Finance and Revenue
  8. Feb 20Heard in Finance and Revenue
  9. Feb 21Finance and Revenue recommended it as amended
  10. Mar 8Died when the session ended
All 11 actions, as published
  1. Jan 27Presession Released to the Public.Senate
  2. Feb 3Introduction and first reading. Referred to President's desk.Senate
  3. Feb 3Referred to Finance and Revenue.Senate
  4. Feb 4Informational Meeting held.Senate
  5. Feb 11Public Hearing and Work Session held.Senate
  6. Feb 13Public Hearing and Work Session held.Senate
  7. Feb 14Public Hearing and Work Session cancelled.Senate
  8. Feb 18Work Session held.Senate
  9. Feb 20Work Session held.Senate
  10. Feb 21Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  11. Mar 8At Desk upon adjournment.Senate