l9n/ Oregon

2021 Regular Session

Senate Bill 136

Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation.

Became law as Chapter 74, Oregon Laws 2021, signed May 21, 2021, 130 days after it was filed. In force from September 25, 2021.

What it does

The synopsis the Legislative Assembly published with the bill.

Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation. Establishes requirements for calculating audience- or subscriber-based numerator<b> and denominator</b>. Provides percentage-based apportionment formula for receipts related to subscription services. Allows election to use methodology based on audience or subscribers for total gross receipts of taxpayer engaged in broadcasting. Repeals special apportionment statutes applicable to income of interstate broadcasters, for purposes of corporate excise taxation. Applies to tax years beginning on or after January 1, 2020. 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 action21 actions on 20 days

In the SenateJan 11 to Mar 3179 days

Waiting for a committeeJan 11 to Jan 198 days

Finance and RevenueJan 19 to Mar 2363 days

In the House of RepresentativesMar 31 to May 1242 days

Waiting for a committeeMar 31 to Apr 77 days

RevenueApr 7 to May 1033 days

With the GovernorMay 12 to May 219 days

Votes

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

  • Senate, third reading24–4

    Passed · Mar 31 · 2 present

  • House of Representatives, third reading51–1

    Passed · May 12 · 8 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Mar 23

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 31

  1. Jan 11Introduced
  2. Jan 19Sent to Finance and Revenue
  3. Jan 25Heard in Finance and Revenue
  4. Mar 16Heard in Finance and Revenue
  5. Mar 18Heard in Finance and Revenue
  6. Mar 23Finance and Revenue recommended it as amended
  7. Mar 25Read a second time
  8. Mar 31Passed the Senate, 24 to 4

In the House of Representatives Apr 1 – May 12

  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 10Revenue recommended it
  6. May 11Read a second time
  7. May 12Passed the House of Representatives, 51 to 1

To the Governor May 13 – Sep 25

  1. May 13Signed in the Senate
  2. May 17Signed in the House of Representatives
  3. May 21Signed by the Governor
  4. Jun 10Became chapter 74 of Oregon Laws 2021
  5. Sep 25In force from September 25, 2021
All 21 actions, as published
  1. Jan 11Introduction and first reading. Referred to President's desk.Senate
  2. Jan 19Referred to Finance and Revenue.Senate
  3. Jan 25Public Hearing held.Senate
  4. Mar 16Public Hearing held.Senate
  5. Mar 18Work Session held.Senate
  6. Mar 23Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  7. Mar 25Second reading.Senate
  8. Mar 31Third reading. Carried by Burdick. Passed.Senate
  9. Mar 31Vote explanation(s) filed by Heard.Senate
  10. Apr 1First reading. Referred to Speaker's desk.House of Representatives
  11. Apr 7Referred to Revenue.House of Representatives
  12. Apr 20Public Hearing held.House of Representatives
  13. May 5Work Session held.House of Representatives
  14. May 10Recommendation: Do pass.House of Representatives
  15. May 11Second reading.House of Representatives
  16. May 12Third reading. Carried by Nathanson. Passed.House of Representatives
  17. May 13President signed.Senate
  18. May 17Speaker signed.House of Representatives
  19. May 21Governor signed.Senate
  20. Jun 10Chapter 74, 2021 Laws.Senate
  21. Sep 25Effective date, September 25, 2021.Senate