Did not become law. It stopped in the House of Representatives's Revenue Committee on June 26, 2021. The 2021 session has ended.
2021 Regular Session
House Bill 2839
Disconnects from federal tax provisions, including federal repeals of previously enacted limitations on deductions, by requiring additions to federal taxable income for Oregon tax purposes.
What it does
The synopsis the Legislative Assembly published with the bill.
Disconnects from federal tax provisions, including federal repeals of previously enacted limitations on deductions, by requiring additions to federal taxable income for Oregon tax purposes. Reinstates limitations on deductions for excess business loss and net operating loss carryforwards and disallows five-year carryback of net operating loss, for Oregon personal income tax purposes. Applies to tax years beginning on or after January 1, 2018, and before January 1, 2021. Reinstates lower limitation on business interest deduction, for personal income and corporate excise taxation. Applies to tax years beginning on or after January 1, 2019, and before January 1, 2021. Requires Department of Revenue to waive penalty or interest due to underpayment or underreporting resulting from add-back requirement. Applies to tax years beginning on or after January 1, 2018, and before 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
4 co-sponsors
Dacia Grayber, Wlnsvey Campos, Ricki Ruiz, Andrea Valderrama
In the Senate
Sponsor
Chief co-sponsor
Its course
January 11 to June 26, 2021, 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 action4 actions on 4 days
In the House of RepresentativesJan 11 to Jun 26 · stopped166 days
Waiting for a committeeJan 11 to Jan 198 days
RevenueJan 19 to Jun 26 · stopped158 days
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 Jan 11 – Jun 26
All 4 actions, as published
- Jan 11First reading. Referred to Speaker's desk.House of Representatives
- Jan 19Referred to Revenue.House of Representatives
- Feb 11Public Hearing held.House of Representatives
- Jun 26In committee upon adjournment.House of Representatives