OR HB2165 | 2019 | Regular Session

Status

Completed Legislative Action
Spectrum: Unknown
Status: Failed on June 30 2019 - 100% progression
Action: 2019-06-30 - In committee upon adjournment.
Text: Latest bill text (Introduced) [PDF]

Summary

For purposes of corporate excise tax, includes corporation incorporated in United States or foreign country in determination of unitary relationship among corporations. Requires corporation filing corporate excise tax return to file annual report with Department of Revenue listing jurisdictions in which corporation, subsidiaries or parent corporation does business, and indicating amount of taxable income reported to each jurisdiction during tax year. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjournment sine die.

Tracking Information

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Title

Relating to taxation of multinational corporations; prescribing an effective date.

Sponsors

No sponsor information available at this time.

History

DateChamberAction
2019-06-30HouseIn committee upon adjournment.
2019-01-18HouseReferred to Revenue.
2019-01-14HouseFirst reading. Referred to Speaker's desk.

Oregon State Sources


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