l9n/ Oregon

2021 Regular Session

Senate Bill 164

Modifies provisions of corporate activity tax.

Became law as Chapter 572, Oregon Laws 2021, signed July 19, 2021, 189 days after it was filed. In force from September 25, 2021.

What it does

The synopsis the Legislative Assembly published with the bill.

Modifies provisions of corporate activity tax. <b>Allows taxpayer to use annual accounting period used for federal income tax purposes as corporate activity tax year, instead of calendar year. Requires filing of short year tax return for tax year transition during calendar year 2021.</b> Expands exemption for grocery sales to include <i>groceries held by consignee store operator</i>]<b> receipts of person that owns groceries at time of sale and certain consignee compensation</b>. Expands exemption for motor vehicle dealer transactions to include all new vehicle exchanges between franchised motor vehicle dealerships. Expands exception allowing vehicle dealer to collect estimated portion of tax from purchaser to include collection from lessee.<b> Provides that foreign or alien insurance company subject to retaliatory tax is excluded person for purposes of corporate activity tax. Adjusts filing deadline provisions. Removes redundant citation to statutory penalty provisions.</b> Applies to tax years beginning on or after January 1, <i>2022</i>]<b> 2021</b>. Takes effect on 91st day following adjournment sine die.

Its course

January 11 to August 20, 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 action24 actions on 17 days

In the SenateJan 11 to Jun 8148 days

Waiting for a committeeJan 11 to Jan 198 days

Finance and RevenueJan 19 to Jun 3135 days

In the House of RepresentativesJun 8 to Jun 2416 days

Waiting for a committeeJun 8 to Jun 102 days

RevenueJun 10 to Jun 2212 days

With the GovernorJun 24 to Jul 1925 days

Votes

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

  • Senate, third reading29–1

    Passed · Jun 8

  • House of Representatives, third reading57–0

    Passed · Jun 24 · 2 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Jun 3

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 – Jun 8

  1. Jan 11Introduced
  2. Jan 19Sent to Finance and Revenue
  3. Jan 27Heard in Finance and Revenue
  4. May 17Heard in Finance and Revenue
  5. May 27Heard in Finance and Revenue
  6. Jun 3Finance and Revenue recommended it as amended
  7. Jun 7Read a second time
  8. Jun 8Passed the Senate, 29 to 1

In the House of Representatives Jun 8 – Jun 24

  1. Jun 8Arrived in the House of Representatives
  2. Jun 10Sent to Revenue
  3. Jun 14Heard in Revenue
  4. Jun 16Heard in Revenue
  5. Jun 22Revenue recommended it
  6. Read a second time
  7. Jun 24Passed the House of Representatives, 57 to 0

To the Governor Jun 26 – Aug 20

  1. Jun 26Signed in the Senate
  2. Signed in the House of Representatives
  3. Jul 19Signed by the Governor
  4. Aug 20Became chapter 572 of Oregon Laws 2021
  5. In force from September 25, 2021
All 24 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 27Public Hearing held.Senate
  4. May 17Public Hearing held.Senate
  5. May 27Work Session held.Senate
  6. Jun 3Recommendation: Do pass with amendments. and be referred to Ways and Means (Printed A-Eng.) Referral denied by order of the President.Senate
  7. Jun 7Second reading.Senate
  8. Jun 8Third reading. Carried by Burdick. Passed.Senate
  9. Jun 8Johnson, excused, granted unanimous consent to vote aye.Senate
  10. Jun 8Vote explanation(s) filed by Heard.Senate
  11. Jun 8First reading. Referred to Speaker's desk.House of Representatives
  12. Jun 10Referred to Revenue.House of Representatives
  13. Jun 14Public Hearing held.House of Representatives
  14. Jun 16Work Session held.House of Representatives
  15. Jun 22Recommendation: Do pass.House of Representatives
  16. Jun 22Second reading.House of Representatives
  17. Jun 22Rules suspended. Rules suspended. Carried over to June 23, 2021 Calendar.House of Representatives
  18. Jun 23Rules suspended. Carried over to June 24, 2021 Calendar.House of Representatives
  19. Jun 24Third reading. Carried by Nathanson. Passed.House of Representatives
  20. Jun 26President signed.Senate
  21. Jun 26Speaker signed.House of Representatives
  22. Jul 19Governor signed.Senate
  23. Aug 20Chapter 572, 2021 Laws.Senate
  24. Aug 20Effective date, September 25, 2021.Senate