l9n/ Oregon

2023 Regular Session

House Bill 3235

Creates refundable child tax credit, calculated based on number of dependents of taxpayer that are qualifying children with respect to taxpayer and are under six years of age at close of tax year.

Became law as Chapter 538, Oregon Laws 2023, signed July 31, 2023, 167 days after it was filed. In force from September 24, 2023.

What it does

The synopsis the Legislative Assembly published with the bill.

Creates refundable child tax credit, calculated based on number of dependents of taxpayer that are qualifying children with respect to taxpayer and are under six years of age at close of tax year. Limits credit to five dependents per tax return. Phases out amount of available credit based on adjusted gross income of taxpayer. Adjusts credit amount and phaseout threshold for inflation. <b>Directs Department of Revenue to make quarterly advance payments of credit amounts. Requires Department of Human Services to seek waiver of federal requirements in Supplemental Nutrition Assistance Program in order to allow recipients of supplemental nutrition assistance to receive advance child tax credit payments.</b> Provides that credit is not subject to garnishment. Applies to tax years beginning on or after January 1, <i>2024</i>]<b> 2023</b>, and before January 1, <i>2030</i>]<b> 2029</b>. 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

24 co-sponsors

Tom Andersen, Hai Pham, Khanh Pham, Ricki Ruiz, Ben Bowman, Hoa Nguyen, Nathan Sosa, Mark Gamba, Maxine Dexter, Jules Walters, Julie Fahey, Paul Evans, Travis Nelson, Dan Rayfield, Rob Nosse, John Lively, Jason Kropf, Zach Hudson, Janelle Bynum, Susan McLain, Paul Holvey, Pam Marsh, Bobby Levy, Thuy Tran

In the Senate

7 co-sponsors

Michael Dembrow, Chris Gorsek, Kayse Jama, Deb Patterson, Aaron Woods, Sara Gelser Blouin, Mark Meek

Its course

February 14 to August 15, 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 action22 actions on 14 days

In the House of RepresentativesFeb 14 to Jun 22128 days

Waiting for a committeeFeb 14 to Feb 162 days

Early Childhood and Human ServicesFeb 16 to Mar 3143 days

Tax ExpendituresMar 31 to Jun 2182 days

In the SenateJun 22 to Jun 242 days

Waiting for a committeeJun 22 to Jun 220 days

Tax ExpendituresJun 22 to Jun 242 days

With the GovernorJun 24 to Jul 3137 days

Votes

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

  • House of Representatives, third reading51–1

    Passed · Jun 22 · 8 present

  • Senate, third reading24–1

    Passed · Jun 24 · 5 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Mar 31

  • House of Representatives committee amendmentAdopted

    Adopted Jun 21

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 Feb 14 – Jun 22

  1. Feb 14Introduced
  2. Feb 16Sent to Early Childhood and Human Services
  3. Feb 27Heard in Early Childhood and Human Services
  4. Mar 29Heard in Early Childhood and Human Services
  5. Mar 31Early Childhood and Human Services recommended it as amended, and that it go to Tax Expenditures
  6. Sent to Tax Expenditures
  7. May 30Heard in Tax Expenditures
  8. Jun 7Heard in Tax Expenditures
  9. Jun 20Heard in Tax Expenditures
  10. Jun 21Tax Expenditures recommended it as amended
  11. Jun 22Read a second time
  12. Passed the House of Representatives, 51 to 1

In the Senate Jun 22 – Jun 24

  1. Jun 22Arrived in the Senate
  2. Sent to Tax Expenditures
  3. Jun 24Tax Expenditures recommended it
  4. Read a second time
  5. Passed the Senate, 24 to 1

To the Governor Jun 29 – Aug 15

  1. Jun 29Signed in the House of Representatives
  2. Signed in the Senate
  3. Jul 31Signed by the Governor
  4. Aug 15Became chapter 538 of Oregon Laws 2023, in force from September 24, 2023
All 22 actions, as published
  1. Feb 14First reading. Referred to Speaker's desk.House of Representatives
  2. Feb 16Referred to Early Childhood and Human Services with subsequent referral to Tax Expenditures.House of Representatives
  3. Feb 27Public Hearing held.House of Representatives
  4. Mar 29Work Session held.House of Representatives
  5. Mar 31Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Tax Expenditures by prior reference.House of Representatives
  6. Mar 31Referred to Tax Expenditures by prior reference.House of Representatives
  7. May 30Public Hearing held.House of Representatives
  8. Jun 7Informational Meeting held.House of Representatives
  9. Jun 20Work Session held.House of Representatives
  10. Jun 21Recommendation: Do pass with amendments and be printed B-Engrossed.House of Representatives
  11. Jun 22Second reading.House of Representatives
  12. Jun 22Rules suspended. Third reading. Carried by Reynolds. Passed.House of Representatives
  13. Jun 22First reading. Referred to President's desk.Senate
  14. Jun 22Referred to Tax Expenditures.Senate
  15. Jun 24Recommendation: Do pass the B-Eng. bill.Senate
  16. Jun 24Second reading.Senate
  17. Jun 24Rules suspended. Third reading. Carried by Campos. Passed.Senate
  18. Jun 24Vote explanation(s) filed by Smith DB.Senate
  19. Jun 29Speaker signed.House of Representatives
  20. Jun 29President signed.Senate
  21. Jul 31Governor signed.House of Representatives
  22. Aug 15Chapter 538, (2023 Laws): Effective date September 24, 2023.House of Representatives