OR HB2164 | 2019 | Regular Session
Status
Completed Legislative Action
Spectrum: Unknown
Status: Passed on August 1 2019 - 100% progression
Action: 2019-08-01 - Chapter 579, (2019 Laws): Effective date September 29, 2019.
Text: Latest bill text (Engrossed) [PDF]
Spectrum: Unknown
Status: Passed on August 1 2019 - 100% progression
Action: 2019-08-01 - Chapter 579, (2019 Laws): Effective date September 29, 2019.
Text: Latest bill text (Engrossed) [PDF]
Summary
Establishes refundable credit against personal income taxes for contributions to higher education savings network account or ABLE account. Directs Legislative Revenue Officer to report to Legislative Assembly on options for tax reform including recommendations for legislation intended to reform current tax system.] Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Eliminates subtraction for contribution to ABLE account or higher education savings network account. Applies to tax years beginning on or after January 1, 2020. Establishes tax credit for short line railroad rehabilitation projects. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Extends sunsets for certain income and excise tax credits and property tax exemptions, and for historic property special assessment program. Makes modifications to provisions governing certain tax credits and property tax exemptions. Creates sunset for tax exemption for vehicle used in emissions testing. Makes modifications to corporate activity tax provisions. Applies to tax years beginning on or after January 1, 2020. Establishes exclusion from taxable commercial activity for certain payments for single-family residential construction labor costs paid by general contractor to subcontractor. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following adjournment sine die.
Title
Relating to taxation; and prescribing an effective date.
Sponsors
No sponsor information available at this time. |
Roll Calls
2019-06-30 - Senate - Senate Third Reading (Y: 23 N: 4 NV: 0 Abs: 3) [PASS]
2019-06-24 - House - House Third Reading (Y: 47 N: 12 NV: 0 Abs: 1) [PASS]
2019-06-18 - House - House Committee Do pass with amendments. (Printed A-Eng.) (Y: 8 N: 2 NV: 0 Abs: 2) [PASS]
2019-05-30 - House - House Committee Do pass. Refer to Tax Expenditures (Y: 6 N: 0 NV: 0 Abs: 1) [PASS]
2019-06-24 - House - House Third Reading (Y: 47 N: 12 NV: 0 Abs: 1) [PASS]
2019-06-18 - House - House Committee Do pass with amendments. (Printed A-Eng.) (Y: 8 N: 2 NV: 0 Abs: 2) [PASS]
2019-05-30 - House - House Committee Do pass. Refer to Tax Expenditures (Y: 6 N: 0 NV: 0 Abs: 1) [PASS]
History
Date | Chamber | Action |
---|---|---|
2019-08-01 | House | Chapter 579, (2019 Laws): Effective date September 29, 2019. |
2019-07-23 | House | Governor signed. |
2019-07-03 | Senate | President signed. |
2019-07-02 | House | Speaker signed. |
2019-06-30 | Senate | Gelser, absent, granted unanimous consent to vote aye. |
2019-06-30 | Senate | Vote explanations filed by Boquist, Knopp. |
2019-06-30 | Senate | Rules suspended. Third reading. Carried by Hass. Passed. Ayes, 24; Nays, 4--Bentz, Boquist, Heard, Thomsen; Absent, 2--Girod, Linthicum. |
2019-06-30 | Senate | Second reading. |
2019-06-29 | Senate | Recommendation: Do pass the A-Eng. bill. |
2019-06-29 | Senate | Referred to Tax Expenditures. |
2019-06-29 | Senate | First reading. Referred to President's desk. |
2019-06-24 | House | Third reading. Carried by Nathanson. Passed. Ayes, 47; Nays, 12--Barreto, Bonham, Boshart Davis, Findley, Hayden, McLane, Nearman, Noble, Post, Sprenger, Stark, Wilson; Excused, 1--Clem. |
2019-06-20 | House | Second reading. |
2019-06-19 | House | Recommendation: Do pass with amendments and be printed A-Engrossed. |
2019-06-18 | House | Work Session held. |
2019-06-14 | House | Public Hearing and Work Session cancelled. |
2019-06-11 | House | Public Hearing held. |
2019-05-31 | House | Referred to Tax Expenditures by order of Speaker. |
2019-05-31 | House | Recommendation: Do pass and be referred to Tax Expenditures. |
2019-05-30 | House | Work Session held. |
2019-01-15 | House | Referred to Revenue. |
2019-01-14 | House | First reading. Referred to Speaker's desk. |