l9n/ Oregon

2021 Regular Session

House Bill 3373

Establishes office of Taxpayer Advocate in Department of Revenue.

Became law as Chapter 555, Oregon Laws 2021, signed July 19, 2021, 125 days after it was filed. In force from September 25, 2021.

What it does

The synopsis the Legislative Assembly published with the bill.

Establishes office of Taxpayer Advocate in Department of Revenue. Establishes functions, powers and duties of office. Authorizes Taxpayer Advocate to issue order directing action by department if taxpayer experiences significant hardship due to administration of tax laws by department. Requires Taxpayer Advocate to report biennially on operation of office to committee of Legislative Assembly related to revenue. Becomes operative January 1, 2022. Directs magistrate division of Oregon Tax Court to order attorney fees if opposing party disobeys court order or makes assertion without objectively reasonable basis. Allows attorney fees in cases involving transit self-employment taxes. Applies to judgments entered on or after effective date of Act. 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

8 co-sponsors

Khanh Pham, Janeen Sollman, Maxine Dexter, Andrea Valderrama, Wlnsvey Campos, Cedric Hayden, Anna Williams, Teresa Alonso Leon

Its course

March 16 to September 25, 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 action25 actions on 18 days

In the House of RepresentativesMar 16 to Jun 2298 days

Waiting for a committeeMar 16 to Mar 182 days

RevenueMar 18 to Jun 276 days

Ways and MeansJun 2 to Jun 13 · moved on11 days

General GovernmentJun 13 to Jun 15 · moved on2 days

Ways and MeansJun 15 to Jun 205 days

In the SenateJun 22 to Jun 242 days

Waiting for a committeeJun 22 to Jun 231 day

Ways and MeansJun 23 to Jun 241 day

With the GovernorJun 24 to Jul 1925 days

Votes

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

  • House of Representatives, third reading58–0

    Passed · Jun 22 · 1 present

  • Senate, third reading22–6

    Passed · Jun 24 · 2 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Jun 2

  • House of Representatives committee amendmentAdopted

    Adopted Jun 20

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 Mar 16 – Jun 22

  1. Mar 16Introduced
  2. Mar 18Sent to Revenue
  3. Apr 5Heard in Revenue
  4. Apr 22Heard in Revenue
  5. May 25Heard in Revenue
  6. May 27Heard in Revenue
  7. Jun 2Revenue recommended it as amended, and that it go to Ways and Means
  8. Sent to Ways and Means
  9. Jun 13Sent to General Government Subcommittee
  10. Jun 15Heard in General Government Subcommittee
  11. Returned to Ways and Means
  12. Jun 18Heard in Ways and Means
  13. Jun 20Ways and Means recommended it as amended
  14. Jun 22Read a second time
  15. Passed the House of Representatives, 58 to 0

In the Senate Jun 23 – Jun 24

  1. Jun 23Arrived in the Senate
  2. Sent to Ways and Means
  3. Jun 24Ways and Means recommended it
  4. Read a second time
  5. Passed the Senate, 22 to 6

To the Governor Jun 25 – Sep 25

  1. Jun 25Signed in the House of Representatives
  2. Jun 26Signed in the Senate
  3. Jul 19Signed by the Governor
  4. Sep 25Became chapter 555 of Oregon Laws 2021, in force from September 25, 2021
All 25 actions, as published
  1. Mar 16First reading. Referred to Speaker's desk.House of Representatives
  2. Mar 18Referred to Revenue with subsequent referral to Ways and Means.House of Representatives
  3. Apr 5Public Hearing held.House of Representatives
  4. Apr 22Work Session held.House of Representatives
  5. May 25Work Session held.House of Representatives
  6. May 27Work Session held.House of Representatives
  7. Jun 2Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference.House of Representatives
  8. Jun 2Referred to Ways and Means by prior reference.House of Representatives
  9. Jun 13Assigned to Subcommittee On General Government.House of Representatives
  10. Jun 15Work Session held.House of Representatives
  11. Jun 15Returned to Full Committee.House of Representatives
  12. Jun 18Work Session held.House of Representatives
  13. Jun 20Recommendation: Do pass with amendments and be printed B-Engrossed.House of Representatives
  14. Jun 22Second reading.House of Representatives
  15. Jun 22Rules suspended. Third reading. Carried by Fahey. Passed.House of Representatives
  16. Jun 23First reading. Referred to President's desk.Senate
  17. Jun 23Referred to Ways and Means.Senate
  18. Jun 24Recommendation: Do pass the B-Eng. bill.Senate
  19. Jun 24Second reading.Senate
  20. Jun 24Rules suspended. Third reading. Carried by Golden. Passed.Senate
  21. Jun 24Vote explanation(s) filed by Heard.Senate
  22. Jun 25Speaker signed.House of Representatives
  23. Jun 26President signed.Senate
  24. Jul 19Governor signed.House of Representatives
  25. Sep 25Chapter 555, (2021 Laws): Effective date September 25, 2021.House of Representatives