l9n/ Oregon

2021 Regular Session

Senate Bill 119

Requires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object.

Became law as Chapter 36, Oregon Laws 2021, signed May 19, 2021, 128 days after it was filed. In force from September 25, 2021.

What it does

The synopsis the Legislative Assembly published with the bill.

Requires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object. Eliminates requirement that taxpayer-creator submit appraisal report with tax return. Applies to tax years beginning on or after January 1, 2022. Takes effect on 91st day following adjournment sine die.

Its course

January 11 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 action19 actions on 18 days

In the SenateJan 11 to Mar 2472 days

Waiting for a committeeJan 11 to Jan 198 days

Finance and RevenueJan 19 to Mar 1858 days

In the House of RepresentativesMar 24 to May 1148 days

Waiting for a committeeMar 24 to Apr 714 days

RevenueApr 7 to May 629 days

With the GovernorMay 11 to May 198 days

Votes

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

  • Senate, third reading23–0

    Passed · Mar 24 · 7 present

  • House of Representatives, third reading56–1

    Passed · May 11 · 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 Senate Jan 11 – Mar 24

  1. Jan 11Introduced
  2. Jan 19Sent to Finance and Revenue
  3. Feb 8Heard in Finance and Revenue
  4. Mar 3Heard in Finance and Revenue
  5. Mar 18Finance and Revenue recommended it
  6. Read a second time
  7. Mar 24Passed the Senate, 23 to 0

In the House of Representatives Apr 1 – May 11

  1. Apr 1Arrived in the House of Representatives
  2. Apr 7Sent to Revenue
  3. Apr 20Heard in Revenue
  4. May 5Heard in Revenue
  5. May 6Revenue recommended it
  6. May 10Read a second time
  7. May 11Passed the House of Representatives, 56 to 1

To the Governor May 12 – Sep 25

  1. May 12Signed in the Senate
  2. May 13Signed in the House of Representatives
  3. May 19Signed by the Governor
  4. Jun 10Became chapter 36 of Oregon Laws 2021
  5. Sep 25In force from September 25, 2021
All 19 actions, as published
  1. Jan 11Introduction and first reading. Referred to President's desk.Senate
  2. Jan 19Referred to Finance and Revenue.Senate
  3. Feb 8Public Hearing held.Senate
  4. Mar 3Work Session held.Senate
  5. Mar 18Recommendation: Do pass.Senate
  6. Mar 18Second reading.Senate
  7. Mar 24Third reading. Carried by Burdick. Passed.Senate
  8. Apr 1First reading. Referred to Speaker's desk.House of Representatives
  9. Apr 7Referred to Revenue.House of Representatives
  10. Apr 20Public Hearing held.House of Representatives
  11. May 5Work Session held.House of Representatives
  12. May 6Recommendation: Do pass.House of Representatives
  13. May 10Second reading.House of Representatives
  14. May 11Third reading. Carried by Nathanson. Passed.House of Representatives
  15. May 12President signed.Senate
  16. May 13Speaker signed.House of Representatives
  17. May 19Governor signed.Senate
  18. Jun 10Chapter 36, 2021 Laws.Senate
  19. Sep 25Effective date, September 25, 2021.Senate