OR HB3373 | 2021 | Regular Session
Status
Completed Legislative Action
Spectrum: Moderate Partisan Bill (Democrat 8-1)
Status: Passed on September 25 2021 - 100% progression
Action: 2021-09-25 - Chapter 555, (2021 Laws): Effective date September 25, 2021.
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Moderate Partisan Bill (Democrat 8-1)
Status: Passed on September 25 2021 - 100% progression
Action: 2021-09-25 - Chapter 555, (2021 Laws): Effective date September 25, 2021.
Text: Latest bill text (Enrolled) [PDF]
Summary
Establishes office of Taxpayer Advocate in Department of Revenue. Establishes office of Taxpayer Advocate in Department of Revenue. Establishes functions, powers and duties of office. Authorizes Taxpayer Advocate to issue order directing action by department if taxpayer experiences significant hardship due to administration of tax laws by department. Requires Taxpayer Advocate to report biennially on operation of office to committee of Legislative Assembly related to revenue. Becomes operative January 1, 2022. Directs magistrate division of Oregon Tax Court to order attorney fees if opposing party disobeys court order or makes assertion without objectively reasonable basis. Allows attorney fees in cases involving transit self-employment taxes. Applies to judgments entered on or after effective date of Act. Takes effect on 91st day following adjournment sine die.
Title
Relating to taxpayers; and prescribing an effective date.
Sponsors
Roll Calls
2021-06-24 - Senate - Senate Third Reading (Y: 22 N: 6 NV: 0 Abs: 2) [PASS]
2021-06-22 - House - House Third Reading (Y: 58 N: 0 NV: 0 Abs: 1) [PASS]
2021-06-18 - House - House Committee Do pass with amendments to the A-Eng bill. (Printed B-Eng.) (Y: 22 N: 0 NV: 0 Abs: 1) [PASS]
2021-05-27 - House - House Committee Do pass with amendments and be referred to Ways and Means by prior reference. (Printed A-Eng.) (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
2021-06-22 - House - House Third Reading (Y: 58 N: 0 NV: 0 Abs: 1) [PASS]
2021-06-18 - House - House Committee Do pass with amendments to the A-Eng bill. (Printed B-Eng.) (Y: 22 N: 0 NV: 0 Abs: 1) [PASS]
2021-05-27 - House - House Committee Do pass with amendments and be referred to Ways and Means by prior reference. (Printed A-Eng.) (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2021-09-25 | House | Chapter 555, (2021 Laws): Effective date September 25, 2021. |
2021-07-19 | House | Governor signed. |
2021-06-26 | Senate | President signed. |
2021-06-25 | House | Speaker signed. |
2021-06-24 | Senate | Vote explanation(s) filed by Heard. |
2021-06-24 | Senate | Rules suspended. Third reading. Carried by Golden. Passed. Ayes, 22; Nays, 6--Boquist, Heard, Linthicum, Robinson, Thatcher, Thomsen; Excused, 2--Burdick, Manning Jr. |
2021-06-24 | Senate | Second reading. |
2021-06-24 | Senate | Recommendation: Do pass the B-Eng. bill. |
2021-06-23 | Senate | Referred to Ways and Means. |
2021-06-23 | Senate | First reading. Referred to President's desk. |
2021-06-22 | House | Rules suspended. Third reading. Carried by Fahey. Passed. Ayes, 58; Excused for Business of the House, 1--Evans. |
2021-06-22 | House | Second reading. |
2021-06-20 | House | Recommendation: Do pass with amendments and be printed B-Engrossed. |
2021-06-18 | House | Work Session held. |
2021-06-15 | House | Returned to Full Committee. |
2021-06-15 | House | Work Session held. |
2021-06-13 | House | Assigned to Subcommittee On General Government. |
2021-06-02 | House | Referred to Ways and Means by prior reference. |
2021-06-02 | House | Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference. |
2021-05-27 | House | Work Session held. |
2021-05-25 | House | Work Session held. |
2021-04-22 | House | Work Session held. |
2021-04-05 | House | Public Hearing held. |
2021-03-18 | House | Referred to Revenue with subsequent referral to Ways and Means. |
2021-03-16 | House | First reading. Referred to Speaker's desk. |