OR HB4301 | 2018 | 1st Special Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on June 5 2018 - 100% progression
Action: 2018-06-05 - Chapter 1, (2018 Laws): Effective date August 20, 2018.
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on June 5 2018 - 100% progression
Action: 2018-06-05 - Chapter 1, (2018 Laws): Effective date August 20, 2018.
Text: Latest bill text (Enrolled) [PDF]
Summary
Expands availability of elective reduced personal income tax rate for certain pass-through income to taxpayers doing business as sole proprietors. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Title
Relating to material participation in a business; prescribing an effective date.
Sponsors
| Rep. Tina Kotek [D] |
Roll Calls
2018-05-21 - Senate - Senate Third Reading (Y: 18 N: 12 NV: 0 Abs: 0) [PASS]
2018-05-21 - House - House Third Reading (Y: 51 N: 8 NV: 0 Abs: 1) [PASS]
2018-05-21 - House - House Committee Do Pass (Y: 8 N: 2 NV: 0 Abs: 0) [PASS]
2018-05-21 - House - House Third Reading (Y: 51 N: 8 NV: 0 Abs: 1) [PASS]
2018-05-21 - House - House Committee Do Pass (Y: 8 N: 2 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2018-06-05 | House | Chapter 1, (2018 Laws): Effective date August 20, 2018. |
| 2018-05-22 | House | Governor signed. |
| 2018-05-22 | Senate | President signed. |
| 2018-05-22 | House | Speaker signed. |
| 2018-05-21 | Senate | Vote explanation(s) filed by Boquist, DeBoer, Frederick, Heard, Taylor. |
| 2018-05-21 | House | Vote explanation(s) filed by Alonso Leon, Boone, Bynum, Evans, Fahey, Keny-Guyer, Lively, McKeown, McLain, Meek, Reardon, Sollman, Williamson. |
| 2018-05-21 | Senate | Rules suspended. Third reading. Carried by Beyer. Passed. Ayes, 18; Nays, 12--Baertschiger Jr, Bentz, Boquist, DeBoer, Gelser, Girod, Hansell, Hass, Heard, Linthicum, Olsen, Thomsen. |
| 2018-05-21 | Senate | Rules suspended. Second reading. |
| 2018-05-21 | Senate | Recommendation: Do pass. |
| 2018-05-21 | Senate | Referred to Sole Proprietors. |
| 2018-05-21 | Senate | First reading. Referred to President's desk. |
| 2018-05-21 | House | Rules suspended. Third reading. Carried by Barnhart. Passed. Ayes, 51; Nays, 8--Fahey, Hernandez, Kennemer, Keny-Guyer, Lively, Nosse, Rayfield, Reardon; Excused, 1--Smith Warner. |
| 2018-05-21 | House | Rules suspended. Second reading. |
| 2018-05-21 | House | Recommendation: Do pass. |
| 2018-05-21 | House | Public Hearing and Work Session scheduled. |
| 2018-05-21 | House | Referred to Sole Proprietors. |
| 2018-05-21 | House | First reading. Referred to Speaker's desk. |
