OR HB4138 | 2014 | Regular Session


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]


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.

Tracking Information

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Relating to apportionment of income of interstate broadcasters; and prescribing an effective date.


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]


2014-04-08HouseChapter 103, (2014 Laws): Effective date June 6, 2014.
2014-04-01HouseGovernor signed.
2014-03-12SenatePresident signed.
2014-03-11HouseSpeaker signed.
2014-03-06HouseHouse concurred in Senate amendments and repassed bill.Ayes, 55; Excused, 3--Berger, Boone, Weidner; Excused for Business of the House, 2--Read, Williamson.
2014-03-05SenateThird reading. Carried by Burdick. Passed.Ayes, 30.
2014-03-04SenateSecond reading.
2014-03-04SenateRecommendation: Do pass with amendments. (Printed B-Eng.)Amendments distributed.
2014-03-04SenateWork Session held.
2014-02-28SenateWork Session cancelled.
2014-02-24SenatePublic Hearing and Work Session held.
2014-02-20SenateReferred to Finance and Revenue.
2014-02-20SenateFirst reading. Referred to President's desk.
2014-02-20HouseThird reading. Carried by Vega Pederson. Passed.Ayes, 57; Excused, 2--Davis, Matthews; Excused for Business of the House, 1--Tomei.
2014-02-19HouseSecond reading.
2014-02-18HouseRecommendation: Do pass with amendments and be printed A-Engrossed.
2014-02-18HouseWork Session held.
2014-02-14HouseWork Session held.
2014-02-06HousePublic Hearing held.
2014-02-03HouseReferred to Revenue.
2014-02-03HouseFirst reading. Referred to Speaker's desk.

Oregon State Sources

Roll Callhttps://olis.leg.state.or.us/liz/2014R1/CommitteeReports/MajorityReport/20114
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/Measures/MeasureVotes?id=317339
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/CommitteeReports/MajorityReport/20261
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/Measures/MeasureVotes?id=318916
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/Measures/MeasureVotes?id=319030

Bill Comments