Relating to material participation in a business; prescribing an effective date.
Summary
Expands availability of elective reduced personal income tax rate for certain pass-through income to taxpayers doing business as sole proprietors. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Bill status
signed
all 5 stages cleared
Introduction
May 2018
Committee Review
May 2018
House Passage
May 2018
Senate Passage
May 2018
Signed into Law
May 2018
Introduced May 21, 2018
Signed May 23, 2018
Floor votes · House May 21, 2018
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
14
Key actions
6
Committee
2
May 23, 2018
Signed into law
Governor signed.
lower
May 22, 2018
Upper · Passed
President signed.
upper
May 22, 2018
Lower · Passed
Speaker signed.
lower
May 21, 2018
Introduced
Vote explanation(s) filed by Boquist, DeBoer, Frederick, Heard, Taylor.
upper
May 21, 2018
Introduced
Vote explanation(s) filed by Alonso Leon, Boone, Bynum, Evans, Fahey, Keny-Guyer, Lively, McKeown, McLain, Meek, Reardon, Sollman, Williamson.
lower
May 21, 2018
Upper · Passed
Rules suspended. Third reading. Carried by Beyer. Passed.
upper
May 21, 2018
Introduced
First reading. Referred to President's desk.
upper
May 21, 2018
Lower · Passed
Rules suspended. Third reading. Carried by Barnhart. Passed.
lower
May 21, 2018
Lower · Passed
Recommendation: Do pass.
lower
May 21, 2018
Committee
Referred to Sole Proprietors.
lower
May 21, 2018
Introduced
First reading. Referred to Speaker's desk.
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
TK
Tina Kotek
DDemocratic
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