OR HB3601 | 2013 | 1st Special Session


Completed Legislative Action
Spectrum: Unknown
Status: Passed on October 8 2013 - 100% progression
Action: 2013-10-08 - Chapter 5, (2013 Laws): Effective date January 1, 2014.
Text: Latest bill text (Enrolled) [PDF]


Increases corporate excise tax rate on taxable income between $1 million and $10 million. Eliminates personal exemption credit for taxpayer with federal adjusted gross income of $100,000 or more for single return, or $200,000 or more for joint return. Modifies income tax treatment of senior medical expenses. Converts itemized deduction to subtraction from federal taxable income. Phases out amount of subtraction based on income. Increases age restriction over time. Applies to tax years beginning on or after January 1, 2013. Increases percentage of federal earned income credit allowable as credit against Oregon personal income tax. Applies to tax years beginning on or after January 1, 2014. Exempts existing interest charge domestic international sales corporations from corporate minimum tax. Imposes tax on commission received by domestic international sales corporation. Creates subtraction from federal taxable income for dividend received from domestic international sales corporation. and provides reduced corporate excise tax rate.Ù Applies to tax years beginning on or after January 1, 2013. Allows for reduced rates of personal income tax imposed on nonpassive income attributable to partnership or S corporation if certain conditions are met. Applies to tax years beginning on or after January 1, 2015. Adjusts certain rates if revenue loss attributable to reduced rates departs from target percentage. Incrementally increases tax on cigarettes over five years. Distributes tax revenues from increase on cigarette tax to Oregon Health Authority for mental health programs. First applies to distributions of cigarettes occurring on or after January 1, 2014. Increases rate above which revenue from corporate excise tax for tax years beginning on or after January 1, 2013, and before January 1, 2017, is to be deposited in Oregon Rainy Day Fund. Takes effect on 91st day following adjournment sine die.

Tracking Information

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Relating to taxation; prescribing an effective date; and providing for revenue raising that requires approval by a three-fifths majority.


No sponsor information available at this time.

Roll Calls

2013-10-02 - Senate - Senate Third Reading (Y: 18 N: 10 NV: 0 Abs: 2) [PASS]
2013-10-02 - House - House Third Reading (Y: 36 N: 19 NV: 0 Abs: 5) [PASS]
2013-10-01 - House - House Committee Do pass as amended and be printed engrossed (Y: 10 N: 0 NV: 0 Abs: 0) [PASS]


2013-10-08HouseChapter 5, (2013 Laws): Effective date January 1, 2014.
2013-10-08HouseGovernor signed.
2013-10-03SenatePresident signed.
2013-10-03HouseSpeaker signed.
2013-10-02SenateBoquist, George declared potential conflict of interest.
2013-10-02SenateVote explanation(s) filed by Bates, Hass, Knopp, Monnes Anderson, Rosenbaum, Steiner Hayward, Winters.
2013-10-02SenateRules suspended. Third reading. Carried by Burdick. Passed.Ayes, 18; nays, 10--Baertschiger, Bates, Close, Dingfelder, Knopp, Kruse, Olsen, Rosenbaum, Thomsen, Whitsett; excused, 2--Prozanski, Shields.
2013-10-02SenateSecond reading.
2013-10-02SenateRecommendation: Do pass the A-Eng. bill.
2013-10-02SenateReferred to Special Session.
2013-10-02SenateFirst reading. Referred to President's desk.
2013-10-02HousePotential conflict(s) of interest declared by Barton.
2013-10-02HouseRules suspended. Third reading. Carried by Read, Davis. Passed.Ayes, 36; Nays, 19--Bailey, Barton, Bentz, Berger, Conger, Fagan, Frederick, Freeman, Gorsek, Hanna, Hicks, Jenson, Kennemer, Krieger, Olson, Richardson, Sprenger, Whisnant, Whitsett; Excused, 5--Cameron, Clem, Holvey, Thatcher, Unger.
2013-10-02HouseSecond reading.
2013-10-01HouseRecommendation: Do pass with amendments and be printed A-Engrossed.
2013-10-01HouseWork Session held.
2013-09-30HousePublic Hearing held.
2013-09-30HouseReferred to Special Session.
2013-09-30HouseFirst reading. Referred to Speaker's desk.

Oregon State Sources

Bill Comments