OR HB4138 | 2014 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on April 8 2014 - 100% progression
Action: 2014-04-08 - Chapter 103, (2014 Laws): Effective date June 6, 2014.
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on April 8 2014 - 100% progression
Action: 2014-04-08 - Chapter 103, (2014 Laws): Effective date June 6, 2014.
Text: Latest bill text (Enrolled) [PDF]
Summary
Modifies method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. In numerator of apportionment calculation, replaces ratio based on viewing audience with gross receipts from customers with in-state commercial domicile. Applies to tax years beginning on or after January 1, 2014, and before January 1, 2020Ù 2017. Directs Legislative Revenue Officer to make report to Legislative Assembly addressing impact and utilization of apportionment method as modified in Act. Takes effect on 91st day following adjournment sine die.
Title
Relating to apportionment of income of interstate broadcasters; and prescribing an effective date.
Sponsors
Roll Calls
2014-03-06 - House - House Third Reading in Concurrence (Y: 55 N: 0 NV: 0 Abs: 5) [PASS]
2014-03-05 - Senate - Senate Third Reading (Y: 30 N: 0 NV: 0 Abs: 0) [PASS]
2014-03-04 - Senate - Senate Committee Do pass with amendments. (Printed B-Eng.) (Y: 4 N: 0 NV: 0 Abs: 1) [PASS]
2014-02-20 - House - House Third Reading (Y: 57 N: 0 NV: 0 Abs: 3) [PASS]
2014-02-18 - House - House Committee Do pass as amended and be printed engrossed (Y: 6 N: 0 NV: 0 Abs: 3) [PASS]
2014-03-05 - Senate - Senate Third Reading (Y: 30 N: 0 NV: 0 Abs: 0) [PASS]
2014-03-04 - Senate - Senate Committee Do pass with amendments. (Printed B-Eng.) (Y: 4 N: 0 NV: 0 Abs: 1) [PASS]
2014-02-20 - House - House Third Reading (Y: 57 N: 0 NV: 0 Abs: 3) [PASS]
2014-02-18 - House - House Committee Do pass as amended and be printed engrossed (Y: 6 N: 0 NV: 0 Abs: 3) [PASS]
History
Date | Chamber | Action |
---|---|---|
2014-04-08 | House | Chapter 103, (2014 Laws): Effective date June 6, 2014. |
2014-04-01 | House | Governor signed. |
2014-03-12 | Senate | President signed. |
2014-03-11 | House | Speaker signed. |
2014-03-06 | House | House concurred in Senate amendments and repassed bill.Ayes, 55; Excused, 3--Berger, Boone, Weidner; Excused for Business of the House, 2--Read, Williamson. |
2014-03-05 | Senate | Third reading. Carried by Burdick. Passed.Ayes, 30. |
2014-03-04 | Senate | Second reading. |
2014-03-04 | Senate | Recommendation: Do pass with amendments. (Printed B-Eng.)Amendments distributed. |
2014-03-04 | Senate | Work Session held. |
2014-02-28 | Senate | Work Session cancelled. |
2014-02-24 | Senate | Public Hearing and Work Session held. |
2014-02-20 | Senate | Referred to Finance and Revenue. |
2014-02-20 | Senate | First reading. Referred to President's desk. |
2014-02-20 | House | Third reading. Carried by Vega Pederson. Passed.Ayes, 57; Excused, 2--Davis, Matthews; Excused for Business of the House, 1--Tomei. |
2014-02-19 | House | Second reading. |
2014-02-18 | House | Recommendation: Do pass with amendments and be printed A-Engrossed. |
2014-02-18 | House | Work Session held. |
2014-02-14 | House | Work Session held. |
2014-02-06 | House | Public Hearing held. |
2014-02-03 | House | Referred to Revenue. |
2014-02-03 | House | First reading. Referred to Speaker's desk. |