SB 28 Oregon Senate · 2017 Regular Session

Relating to apportionment of corporate income; and prescribing an effective date.

Summary
Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Bill status signed all 4 stages cleared
Introduction
Jan 2017
Committee Review
Jun 2017
Senate Passage
May 2017
Signed into Law
Jul 2017
Introduced Jan 9, 2017 Signed Jul 3, 2017
Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
28
Key actions
7
Committee
4
Jul 3, 2017
Signed into law
Governor signed.
legislature
Jun 26, 2017
Legislature · Passed
Speaker signed.
legislature
Jun 23, 2017
Legislature · Passed
President signed.
legislature
Jun 19, 2017
Introduced
Vote explanation(s) filed by Smith DB, Wilson.
legislature
Jun 19, 2017
Legislature · Passed
Third reading. Carried by Barnhart. Passed.
legislature
Jun 13, 2017
Legislature · Passed
Recommendation: Do pass.
legislature
Jun 6, 2017
Committee
Referred to Revenue.
legislature
May 31, 2017
Introduced
First reading. Referred to Speaker's desk.
legislature
May 30, 2017
Introduced
Vote explanations filed by Baertschiger Jr, Boquist, Ferrioli, Hansell, Knopp, Kruse, Olsen, Thatcher, Thomsen.
legislature
May 30, 2017
Legislature · Passed
Third reading. Carried by Hass. Passed.
legislature
May 24, 2017
Legislature · Passed
Recommendation: Do pass with amendments to the bill. (Printed A-Eng.)
legislature
Jan 17, 2017
Committee
Referred to Finance and Revenue.
legislature
Jan 9, 2017
Introduced
Introduction and first reading. Referred to President's desk.
legislature
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.