HB 2664 Oregon House · 2019 Regular Session

Relating to tax treatment of transactions involving manufactured dwelling parks; prescribing an effective date.

Summary

Extends sunset for tax credit for closure of manufactured dwelling park. Extends sunset for exemption from income or corporate excise taxes of capital gains from sale of manufactured dwelling park to certain entities. Provides that tax credit for closure of manufactured dwelling park may be claimed by tenant based on termination of agreement by landlord or termination of agreement due to exercise of eminent domain. Applies to tax years beginning on or after January 1, 2017. Takes effect on 91st day following adjournment sine die.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2019

Committee Review

Floor Vote

Governor

Introduced Jan 14, 2019 Last action Jul 1, 2019

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jul 1, 2019

Lower · Passed

In committee upon adjournment.

lower

Apr 22, 2019

Committee

Referred to Tax Expenditures by order of Speaker.

lower

Apr 22, 2019

Committee

Without recommendation as to passage, with amendments, be printed A-Engrossed, and be referred to Tax Expenditures.

lower

Mar 8, 2019

Committee

Referred to Revenue by prior reference.

lower

Mar 8, 2019

Lower · Passed

Recommendation: Do pass and be referred to Revenue by prior reference.

lower

Jan 18, 2019

Committee

Referred to Human Services and Housing with subsequent referral to Revenue.

lower

Jan 14, 2019

Introduced

First reading. Referred to Speaker's desk.

lower

1 primary · 2 co-sponsors