OR HB4139 | 2018 | Regular Session

Status

Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Passed on April 11 2018 - 100% progression
Action: 2018-04-11 - Chapter 64, (2018 Laws): Effective date June 2, 2018.
Text: Latest bill text (Enrolled) [PDF]

Summary

Imposes tax on rental price of construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, that is mobile and held primarily for rental. Directs Department of Revenue to administer heavy equipment rental tax program. Provides for pro rata distribution of two percent of gross tax revenues among counties that do not otherwise receive qualified heavy equipment rental tax revenues. Provides for distribution to counties of net tax revenues attributable to rentals made from locations in county. Directs county treasurer to distribute tax moneys to local taxing districts in accordance with property tax and interest distribution percentage schedule. Provides for temporary annual payments by or to equipment owner of any difference between heavy equipment rental tax and ad valorem property tax that would be assessed on such equipment if such equipment were subject to ad valorem property tax. Requires department to submit report regarding heavy equipment rental tax experience, including proposed tax rate to maintain revenue neutrality with respect to replacement of ad valorem property tax by heavy equipment rental tax, to interim committees related to revenue no later than July 1, 2022. Takes effect on 91st day following adjournment sine die.

Tracking Information

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Title

Relating to the taxation of certain heavy equipment; and prescribing an effective date.

Sponsors


Roll Calls

2018-03-03 - Senate - Senate Third Reading (Y: 29 N: 0 NV: 0 Abs: 1) [PASS]
2018-03-03 - House - House Third Reading (Y: 57 N: 1 NV: 0 Abs: 2) [PASS]
2018-03-02 - House - House Committee Do Pass the A-Eng bill (Y: 22 N: 0 NV: 0 Abs: 1) [PASS]
2018-02-22 - House - House Committee Do pass with amendments and be referred to Ways and Means by prior reference. (Printed A-Eng.) (Y: 9 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2018-04-11HouseChapter 64, (2018 Laws): Effective date June 2, 2018.
2018-04-03HouseGovernor signed.
2018-03-08SenatePresident signed.
2018-03-06HouseSpeaker signed.
2018-03-03SenateThatcher declared conflict of interest.
2018-03-03SenateRules suspended. Third reading. Carried by Hansell. Passed. Ayes, 29; Excused, 1--Kruse.
2018-03-03SenateSecond reading.
2018-03-03SenateRecommendation: Do pass the A-Eng. bill.
2018-03-03SenateReferred to Ways and Means.
2018-03-03SenateFirst reading. Referred to President's desk.
2018-03-03HouseVote explanation(s) filed by Heard.
2018-03-03HousePotential conflict(s) of interest declared by Barreto.
2018-03-03HouseRules suspended. Third reading. Carried by Barreto. Passed. Ayes, 57; Nays, 1--Parrish; Excused, 1--Hayden; Excused for Business of the House, 1--Greenlick.
2018-03-03HouseSecond reading.
2018-03-02HouseRecommendation: Do pass.
2018-03-02HouseWork Session held.
2018-03-01HouseReturned to Full Committee.
2018-03-01HouseWork Session held.
2018-02-27HouseAssigned to Subcommittee On Capital Construction.
2018-02-26HouseWork Session held.
2018-02-26HouseAssigned to Subcommittee On General Government.
2018-02-23HouseReferred to Ways and Means by prior reference.
2018-02-23HouseRecommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference.
2018-02-22HouseWork Session held.
2018-02-08HousePublic Hearing held.
2018-02-05HouseReferred to Revenue with subsequent referral to Ways and Means.
2018-02-05HouseFirst reading. Referred to Speaker's desk.
2018-01-22HousePresession Released to the Public.

Oregon State Sources

TypeSource
Summaryhttps://olis.oregonlegislature.gov/liz/2018R1/Measures/Overview/HB4139
Texthttps://olis.oregonlegislature.gov/liz/2018R1/Downloads/MeasureDocument/HB4139/Introduced
Texthttps://olis.oregonlegislature.gov/liz/2018R1/Downloads/MeasureDocument/HB4139/House%20Amendments%20to%20Introduced
Texthttps://olis.oregonlegislature.gov/liz/2018R1/Downloads/MeasureDocument/HB4139/A-Engrossed
Texthttps://olis.oregonlegislature.gov/liz/2018R1/Downloads/MeasureDocument/HB4139/Enrolled
Roll Callhttps://olis.oregonlegislature.gov/liz/2018R1/CommitteeReports/MajorityReport/27271
Roll Callhttps://olis.oregonlegislature.gov/liz/2018R1/CommitteeReports/MajorityReport/27411
Roll Callhttps://olis.oregonlegislature.gov/liz/2018R1/Measures/MeasureVotes?id=433801
Roll Callhttps://olis.oregonlegislature.gov/liz/2018R1/Measures/MeasureVotes?id=433956

Bill Comments

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