l9n/ Oregon

2020 Regular Session

Senate Bill 1531

Makes corrections to and updates tax statutes.

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

What it does

The synopsis the Legislative Assembly published with the bill.

Makes corrections to and updates tax statutes. <i>Requires averaging of household incomes of property occupants in determination of household income for property tax exemption, in conformity with federal provisions. Applies to housing for which application is filed on or after effective date of Act.</i>] <b>Allows governing body of local government to elect definition of "low income" from expanded definition for purposes of certain rental property tax exemptions. <b>Clarifies that property tax exemption for environmentally sensitive logging equipment applies to logging equipment actually used or held for use. <b>Allows city to extend for 24 months deadline for completion of construction of single-unit housing eligible for property tax exemption. <b>Extends sunset for homestead property tax deferral program.</b> Aligns provision for calculating interest paid by Department of Revenue if refund is owed with similar interest provisions. Applies to tax refunds owing as of January 1, 2018. Allows tax credit for contribution to Oregon Production Investment Fund <b>or for contribution to Opportunity Grant Fund</b> for tax year immediately preceding current tax year<b>, if return not yet filed for preceding tax year</b>. Applies to tax years beginning on or after January 1, <i>2020</i>]<b> 2019</b>, and before January 1, 2024. <b>Advances sunset and deadline for contributions for tax credit for donation to fiduciary organization for distribution to individual development accounts.</b> Provides that infrastructure for which tax credit for short line railroad rehabilitation is allowed may be leased. <b>Establishes $700,000 per-taxpayer limit on tax credit in single tax year. Modifies prioritization process if preliminary certifications exceed total amount available for credit. Changes biennial cap on amount available for credit to annual cap.</b> Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. <b>Requires biennial review of special use fuel license fees by Department of Transportation and Oregon Transportation Commission. <b>Allows Department of Revenue to disclose information about vehicle privilege tax to Department of Transportation.</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 action20 actions on 14 days

In the SenateJan 27 to Feb 2024 days

Waiting for a committeeJan 27 to Feb 37 days

Finance and RevenueFeb 3 to Feb 1815 days

In the House of RepresentativesFeb 20 to Mar 8 · stopped17 days

Waiting for a committeeFeb 20 to Feb 211 day

RulesFeb 21 to Feb 254 days

RevenueFeb 25 to Feb 272 days

Votes

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

  • Senate, third reading29–0

    Passed · Feb 20 · 1 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Feb 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 27 – Feb 20

  1. Jan 27Filed before the session
  2. Feb 3Introduced
  3. Sent to Finance and Revenue
  4. Feb 6Heard in Finance and Revenue
  5. Feb 7Heard in Finance and Revenue
  6. Feb 18Heard in Finance and Revenue
  7. Finance and Revenue recommended it as amended
  8. Feb 19Read a second time
  9. Feb 20Passed the Senate, 29 to 0

In the House of Representatives Feb 21 – Mar 8

  1. Feb 21Arrived in the House of Representatives
  2. Sent to Rules
  3. Feb 24Heard in Rules
  4. Feb 25Rules reported it without a recommendation, and that it go to Revenue
  5. Sent to Revenue
  6. Feb 26Heard in Revenue
  7. Feb 27Heard in Revenue
  8. Revenue recommended it
  9. Mar 8Died when the session ended
All 20 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 6Public Hearing held.Senate
  5. Feb 7Public Hearing held.Senate
  6. Feb 14Work Session cancelled.Senate
  7. Feb 18Work Session held.Senate
  8. Feb 18Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  9. Feb 19Second reading.Senate
  10. Feb 20Third reading. Carried by Hass. Passed.Senate
  11. Feb 20Vote explanation filed by Boquist.Senate
  12. Feb 21First reading. Referred to Speaker's desk.House of Representatives
  13. Feb 21Referred to Rules.House of Representatives
  14. Feb 24Work Session held.House of Representatives
  15. Feb 25Without recommendation as to passage and be referred to Revenue.House of Representatives
  16. Feb 25Referred to Revenue by order of Speaker.House of Representatives
  17. Feb 26Public Hearing held.House of Representatives
  18. Feb 27Work Session held.House of Representatives
  19. Feb 27Recommendation: Do pass.House of Representatives
  20. Mar 8At Desk upon adjournment.House of Representatives