l9n/ Oregon

2023 Regular Session

Senate Bill 158

Extends sunsets for pass-through business alternative income tax and related personal income tax credit.

Did not become law. It stopped in the Senate's Ways and Means Committee on June 25, 2023. The 2023 session has ended.

What it does

The synopsis the Legislative Assembly published with the bill.

Extends sunsets for pass-through business alternative income tax and related personal income tax credit.<b> Includes trusts among types of members that cause pass-through entity to be eligible to elect to pay tax. Requires member of pass-through entity to add back amount of Oregon tax deducted for federal income tax purposes. Allows pass-through entity to credit overpayment of tax against estimated tax installment for subsequent tax year. <b>Applies to tax years beginning on or after January 1, 2023, and before January 1, 2026.</b> Takes effect on 91st day following adjournment sine die.

Its course

January 9 to June 25, 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 action8 actions on 6 days

In the SenateJan 9 to Jun 25 · stopped167 days

Waiting for a committeeJan 9 to Jan 156 days

Finance and RevenueJan 15 to Apr 1085 days

Ways and MeansApr 10 to Jun 25 · stopped76 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Apr 10

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 9 – Jun 25

  1. Jan 9Introduced
  2. Jan 15Sent to Finance and Revenue
  3. Mar 7Heard in Finance and Revenue
  4. Apr 3Heard in Finance and Revenue
  5. Apr 10Finance and Revenue recommended it as amended
  6. Sent to Ways and Means
  7. Jun 25Died when the session ended
All 8 actions, as published
  1. Jan 9Introduction and first reading. Referred to President's desk.Senate
  2. Jan 15Referred to Finance and Revenue, then Tax Expenditures.Senate
  3. Mar 7Public Hearing held.Senate
  4. Apr 3Work Session held.Senate
  5. Apr 10Recommendation: Do pass with amendments, be printed A-Engrossed, request subsequent referral to Tax Expenditures be rescinded, and request subsequent referral to Ways & Means.Senate
  6. Apr 10Subsequent referral rescinded by order of the President.Senate
  7. Apr 10Referred to Ways and Means by order of the President.Senate
  8. Jun 25In committee upon adjournment.Senate