Oregon Senate Bill 136 (Prior Session Legislation)

---

Completed Legislative Action
Sponsorship: Unknown
Status: Passed on June 10 2021 - 100% progression
Action: 2021-09-25 - Effective date, September 25, 2021.
Text: Latest bill text (Enrolled) [PDF]

Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation. Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation. Establishes requirements for calculating audience- or subscriber-based numerator and denominator. Provides percentage-based apportionment formula for receipts related to subscription services. Allows election to use methodology based on audience or subscribers for total gross receipts of taxpayer engaged in broadcasting. Repeals special apportionment statutes applicable to income of interstate broadcasters, for purposes of corporate excise taxation. Applies to tax years beginning on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.

Relating to tax treatment of broadcasters; and prescribing an effective date.

No sponsor information available at this time.

2021-05-12 - House - House Third Reading (Y: 51 N: 1 NV: 0 Abs: 8) [PASS]
2021-05-05 - House - House Committee Do Pass the A-Eng bill (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
2021-03-31 - Senate - Senate Third Reading (Y: 24 N: 4 NV: 0 Abs: 2) [PASS]
2021-03-18 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 4 N: 0 NV: 0 Abs: 1) [PASS]

Date	Chamber	Action
2021-09-25	Senate	Effective date, September 25, 2021.
2021-06-10	Senate	Chapter 74, 2021 Laws.
2021-05-21	Senate	Governor signed.
2021-05-17	House	Speaker signed.
2021-05-13	Senate	President signed.
2021-05-12	House	Third reading. Carried by Nathanson. Passed. Ayes, 51; Nays, 1--Post; Excused, 8--Dexter, Drazan, Evans, Lively, Nearman, Ruiz, Stark, Valderrama.
2021-05-11	House	Second reading.
2021-05-10	House	Recommendation: Do pass.
2021-05-05	House	Work Session held.
2021-04-20	House	Public Hearing held.
2021-04-07	House	Referred to Revenue.
2021-04-01	House	First reading. Referred to Speaker's desk.
2021-03-31	Senate	Vote explanation(s) filed by Heard.
2021-03-31	Senate	Third reading. Carried by Burdick. Passed. Ayes, 24; Nays, 4--Heard, Linthicum, Robinson, Thatcher; Excused, 2--Manning Jr, Thomsen.
2021-03-25	Senate	Second reading.
2021-03-23	Senate	Recommendation: Do pass with amendments. (Printed A-Eng.)
2021-03-18	Senate	Work Session held.
2021-03-16	Senate	Public Hearing held.
2021-01-25	Senate	Public Hearing held.
2021-01-19	Senate	Referred to Finance and Revenue.
2021-01-11	Senate	Introduction and first reading. Referred to President's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB136
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB136/Introduced
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB136/Senate%20Amendments%20to%20Introduced
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB136/A-Engrossed
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB136/Enrolled
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/CommitteeReports/MajorityReport/31475
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/Measures/MeasureVotes?id=510638
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/CommitteeReports/MajorityReport/32197
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/Measures/MeasureVotes?id=521440