l9n/ Oregon

2023 Regular Session

House Bill 2073

Provides that if due date of corporate activity tax return falls on Saturday, Sunday or legal holiday, return is due on next business day.

Became law as Chapter 397, Oregon Laws 2023, signed July 27, 2023, 199 days after it was filed. In force from September 24, 2023.

What it does

The synopsis the Legislative Assembly published with the bill.

<i>Requires Legislative Revenue Officer to study corporate activity tax. Directs Legislative Revenue Officer to submit findings to interim committees of Legislative Assembly related to revenue not later than September 15, 2024.</i>] <b>Provides that if due date of corporate activity tax return falls on Saturday, Sunday or legal holiday, return is due on next business day. Removes good cause requirement for discretionary extension of time to make corporate activity tax payment. Applies to tax years beginning on or after January 1, 2023. Adds processor to types of entities from which taxpayer engaged in farming operation may obtain certification stating percentage of in-state agricultural commodity sold to entity, in order to determine taxpayer's commercial activity for purposes of corporate activity tax. Exempts from commercial activity cost paid by dealer for item of precious metal. Applies to all tax years beginning on or after January 1, 2024. Takes effect on 91st day following adjournment sine die.</b>

Its course

January 9 to August 4, 2023, 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 action20 actions on 14 days

In the House of RepresentativesJan 9 to Jun 7149 days

Waiting for a committeeJan 9 to Jan 123 days

RevenueJan 12 to Jun 1140 days

In the SenateJun 7 to Jun 2417 days

Waiting for a committeeJun 7 to Jun 158 days

Finance and RevenueJun 15 to Jun 249 days

With the GovernorJun 24 to Jul 2733 days

Votes

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

  • House of Representatives, third reading58–0

    Passed · Jun 7 · 2 present

  • Senate, third reading19–6

    Passed · Jun 24 · 5 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Jun 1

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 9 – Jun 7

  1. Jan 9Introduced
  2. Jan 12Sent to Revenue
  3. May 9Heard in Revenue
  4. May 31Heard in Revenue
  5. Jun 1Revenue recommended it as amended
  6. Jun 7Read a second time
  7. Passed the House of Representatives, 58 to 0

In the Senate Jun 15 – Jun 24

  1. Jun 15Arrived in the Senate
  2. Sent to Finance and Revenue
  3. Jun 22Heard in Finance and Revenue
  4. Jun 23Heard in Finance and Revenue
  5. Jun 24Finance and Revenue recommended it
  6. Read a second time
  7. Passed the Senate, 19 to 6

To the Governor Jun 29 – Aug 4

  1. Jun 29Signed in the House of Representatives
  2. Signed in the Senate
  3. Jul 27Signed by the Governor
  4. Aug 4Became chapter 397 of Oregon Laws 2023, in force from September 24, 2023
All 20 actions, as published
  1. Jan 9First reading. Referred to Speaker's desk.House of Representatives
  2. Jan 12Referred to Revenue.House of Representatives
  3. May 9Public Hearing held.House of Representatives
  4. May 31Work Session held.House of Representatives
  5. Jun 1Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
  6. Jun 7Second reading.House of Representatives
  7. Jun 7Rules suspended. Third reading. Carried by Nathanson. Passed.House of Representatives
  8. Jun 15First reading. Referred to President's desk.Senate
  9. Jun 15Referred to Finance and Revenue.Senate
  10. Jun 21Public Hearing and Work Session cancelled.Senate
  11. Jun 22Public Hearing and Work Session held.Senate
  12. Jun 23Work Session held.Senate
  13. Jun 24Recommendation: Do pass the A-Eng. bill.Senate
  14. Jun 24Second reading.Senate
  15. Jun 24Rules suspended. Third reading. Carried by Findley. Passed.Senate
  16. Jun 24Vote explanation(s) filed by Anderson.Senate
  17. Jun 29Speaker signed.House of Representatives
  18. Jun 29President signed.Senate
  19. Jul 27Governor signed.House of Representatives
  20. Aug 4Chapter 397, (2023 Laws): Effective date September 24, 2023.House of Representatives