Oregon House Bill 4202 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Slight Partisan Bill (Democrat 5-2)
Status: Passed on July 7 2020 - 100% progression
Action: 2020-07-07 - Chapter 2, (2020 Laws): Effective date September 25, 2020.
Text: Latest bill text (Enrolled) [PDF]

Modifies administrative provisions of corporate activity tax. Modifies administrative provisions of corporate activity tax. Exempts from taxation certain sales of milk and manufactured dwelling park nonprofit cooperatives. Allows unitary group taxpayer to exclude members lacking ties to state. Defines "cost inputs" for taxpayer engaged in farming operation, for purpose of calculating subtraction. Establishes methods for taxpayer engaged in farming operation to demonstrate percentage of goods sold in state compared to outside state for purposes of determining commercial activity. Specifies that taxpayer is required to register only one time. Provides that returns and allowances are allowed as offset against commercial activity in year that returns or allowances are made. Prescribes methods for apportionment of subtraction. Establishes penalties for failure to file annual return or failure to pay tax by due date of annual return. Requires minimum payment per quarter but bars penalty if taxpayer makes payment equal to required installment for corresponding quarter of prior year. Applies to tax years beginning on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.

Relating to taxation; and prescribing an effective date.

Rep. Tina Kotek [D]	Sen. Cedric Hayden [R]	Rep. Cheri Helt [R]	Rep. Tiffiny Mitchell [D]
Rep. Robert Nosse [D]	Rep. Sheri Malstrom Schouten [D]	Rep. Anna Williams [D]

2020-06-26 - Senate - Senate Third Reading (Y: 26 N: 1 NV: 0 Abs: 3) [PASS]
2020-06-25 - House - House Third Reading (Y: 56 N: 0 NV: 0 Abs: 4) [PASS]
2020-06-24 - House - House Committee Do pass (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
2020-06-24 - House - House Committee Do Pass (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2020-07-07	House	Chapter 2, (2020 Laws): Effective date September 25, 2020.
2020-06-30	House	Governor signed.
2020-06-30	Senate	President signed.
2020-06-29	House	Speaker signed.
2020-06-26	Senate	Vote explanation filed by Boquist.
2020-06-26	Senate	Rules suspended. Third reading. Carried by Hass. Passed. Ayes, 26; Nays, 1--Boquist; Excused, 3--Hansell, Linthicum, Olsen.
2020-06-26	Senate	Rules suspended. Second reading.
2020-06-26	Senate	Recommendation: Do pass.
2020-06-26	Senate	Referred to The First Special Session of 2020.
2020-06-26	Senate	First reading. Referred to President's desk.
2020-06-25	House	Rules suspended. Third reading. Carried by Nathanson. Passed. Ayes, 56; Excused, 4--Barker, Barreto, Boshart Davis, Holvey.
2020-06-25	House	Second reading.
2020-06-24	House	Recommendation: Do pass.
2020-06-24	House	Work Session held.
2020-06-24	House	Public Hearing held.
2020-06-24	House	Referred to The First Special Session of 2020.
2020-06-24	House	First reading. Referred to Speaker's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2020S1/Measures/Overview/HB4202
Text	https://olis.oregonlegislature.gov/liz/2020S1/Downloads/MeasureDocument/HB4202/Introduced
Text	https://olis.oregonlegislature.gov/liz/2020S1/Downloads/MeasureDocument/HB4202/Enrolled
Roll Call	https://olis.oregonlegislature.gov/liz/2020S1/CommitteeReports/MajorityReport/30858
Roll Call	https://olis.oregonlegislature.gov/liz/2020S1/Measures/MeasureVotes?id=489954
Roll Call	https://olis.oregonlegislature.gov/liz/2020S1/CommitteeReports/MajorityReport/30877
Roll Call	https://olis.oregonlegislature.gov/liz/2020S1/Measures/MeasureVotes?id=490083