Became law as Chapter 2, Oregon Laws 2020, signed June 30, 2020, 6 days after it was filed. In force from September 25, 2020.
2020 1st Special Session
House Bill 4202
Modifies administrative provisions of corporate activity tax.
What it does
The synopsis the Legislative Assembly published with the bill.
Modifies administrative provisions of corporate activity tax. Exempts from taxation certain sales of milk and manufactured dwelling park nonprofit cooperatives. Allows unitary group taxpayer to exclude members lacking ties to state. Defines "cost inputs" for taxpayer engaged in farming operation, for purpose of calculating subtraction. Establishes methods for taxpayer engaged in farming operation to demonstrate percentage of goods sold in state compared to outside state for purposes of determining commercial activity. Specifies that taxpayer is required to register only one time. Provides that returns and allowances are allowed as offset against commercial activity in year that returns or allowances are made. Prescribes methods for apportionment of subtraction. Establishes penalties for failure to file annual return or failure to pay tax by due date of annual return. Requires minimum payment per quarter but bars penalty if taxpayer makes payment equal to required installment for corresponding quarter of prior year. Applies to tax years beginning on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.
Sponsors
Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.
In the House of Representatives
Sponsor
6 co-sponsors
Cheri Helt, Rob Nosse, Sheri Schouten, Anna Williams, Tiffiny Mitchell, Cedric Hayden
Its course
June 24 to July 7, 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 action17 actions on 6 days
In the House of RepresentativesJun 24 to Jun 251 day
Waiting for a committeeJun 24 to Jun 240 days
The First Special Session of 2020Jun 24 to Jun 240 days
In the SenateJun 25 to Jun 261 day
Waiting for a committeeJun 25 to Jun 261 day
The First Special Session of 2020Jun 26 to Jun 260 days
With the GovernorJun 26 to Jun 304 days
Votes
Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.
House of Representatives, third reading56–0
Passed · Jun 25 · 4 present
Senate, third reading26–1
Passed · Jun 26 · 3 present
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 Jun 24 – Jun 25
- Jun 24Introduced
- Sent to The First Special Session of 2020
- Heard in The First Special Session of 2020
- Heard in The First Special Session of 2020
- The First Special Session of 2020 recommended it
- Jun 25Read a second time
- Passed the House of Representatives, 56 to 0
In the Senate Jun 26
- Jun 26Arrived in the Senate
- Sent to The First Special Session of 2020
- The First Special Session of 2020 recommended it
- Read a second time
- Passed the Senate, 26 to 1
To the Governor Jun 29 – Jul 7
- Jun 29Signed in the House of Representatives
- Jun 30Signed in the Senate
- Signed by the Governor
- Jul 7Became chapter 2 of Oregon Laws 2020, in force from September 25, 2020
All 17 actions, as published
- Jun 24First reading. Referred to Speaker's desk.House of Representatives
- Jun 24Referred to The First Special Session of 2020.House of Representatives
- Jun 24Public Hearing held.House of Representatives
- Jun 24Work Session held.House of Representatives
- Jun 24Recommendation: Do pass.House of Representatives
- Jun 25Second reading.House of Representatives
- Jun 25Rules suspended. Third reading. Carried by Nathanson. Passed.House of Representatives
- Jun 26First reading. Referred to President's desk.Senate
- Jun 26Referred to The First Special Session of 2020.Senate
- Jun 26Recommendation: Do pass.Senate
- Jun 26Rules suspended. Second reading.Senate
- Jun 26Rules suspended. Third reading. Carried by Hass. Passed.Senate
- Jun 26Vote explanation filed by Boquist.Senate
- Jun 29Speaker signed.House of Representatives
- Jun 30President signed.Senate
- Jun 30Governor signed.House of Representatives
- Jul 7Chapter 2, (2020 Laws): Effective date September 25, 2020.House of Representatives