OR SB1534 | 2014 | Regular Session


Completed Legislative Action
Spectrum: Unknown
Status: Passed on April 3 2014 - 100% progression
Action: 2014-04-03 - Effective date, June 6, 2014.
Text: Latest bill text (Enrolled) [PDF]


Makes corrections to provisions related to income tax subtraction for senior medical expenses, tax treatment of domestic international sales corporations and distribution of proceeds from cigarette tax. Modifies conditions for optional reduced rates of personal income tax on nonpassive income attributable to partnership or S corporation to align material participation requirement with federal provision. States that provision allowing Department of Revenue to waive penalty or interest on underpayment or underreporting of taxes attributable to retroactive application of legislation applies to immediate tax year. Provides that additional personal exemption credits allowed for child with disability or for taxpayer with severe disability are not phased out or eliminated based on income. Applies to tax years beginning on or after January 1, 2013. Retroactively reinstates reciprocal tax exemptions applicable to interstate bridges. Modifies terminology relating to exemption from taxable income of compensation paid to nonresidents for duties performed on vessels. Provides that penalties for failure to substantiate reports required to be made to Department of Revenue apply per individual federal form W-2. Applies to tax years beginning on or after January 1, 2014. Provides that income tax assessment imposed on residents of county affected by fiscal emergency, if imposed on nonresident, shall be prorated according to provisions applicable to personal income tax. Takes effect on 91st day following adjournment sine die.

Tracking Information

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Relating to taxation; and prescribing an effective date.


No sponsor information available at this time.

Roll Calls

2014-03-07 - Senate - Senate Third Reading in Concurrence (Y: 30 N: 0 NV: 0 Abs: 0) [PASS]
2014-03-06 - House - House Third Reading (Y: 55 N: 0 NV: 0 Abs: 5) [PASS]
2014-03-05 - House - House Committee Do pass as amended and be printed engrossed (Y: 5 N: 0 NV: 0 Abs: 4) [PASS]
2014-02-25 - House - House Committee Do pass as amended and be printed engrossed (Y: 9 N: 0 NV: 0 Abs: 0) [PASS]
2014-02-21 - Senate - Senate Third Reading (Y: 27 N: 0 NV: 0 Abs: 3) [PASS]
2014-02-17 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]


2014-04-03SenateEffective date, June 6, 2014.
2014-04-03SenateChapter 114, 2014 Laws.
2014-04-01SenateGovernor signed.
2014-03-11HouseSpeaker signed.
2014-03-11SenatePresident signed.
2014-03-07SenateSenate concurred in House amendments and repassed bill.Ayes, 30.
2014-03-06HouseVote explanation(s) filed by Bentz, Davis.
2014-03-06HouseThird reading. Carried by Barnhart. Passed.Ayes, 55; Excused, 3--Berger, Boone, Weidner; Excused for Business of the House, 2--Read, Williamson.
2014-03-06HouseRecommendation: Do pass with amendments and be printed C-Engrossed.
2014-03-05HouseWork Session held.
2014-03-04HouseMotion to refer to Revenue carried. Referred.
2014-03-04HouseThird reading. Carried by Barnhart.
2014-03-03HouseRules suspended. Carried over to March 4, 2014 Calendar.
2014-02-28HouseRules suspended. Carried over to March 3, 2014 Calendar.
2014-02-27HouseSecond reading.
2014-02-26HouseRecommendation: Do pass with amendments and be printed B-Engrossed.
2014-02-25HousePublic Hearing and Work Session held.
2014-02-21HouseReferred to Revenue.
2014-02-21HouseFirst reading. Referred to Speaker's desk.
2014-02-21SenateThird reading. Carried by Burdick. Passed.Ayes, 27; excused, 3--Beyer, Olsen, Winters.
2014-02-20SenateSecond reading.
2014-02-19SenateRecommendation: Do pass with amendments. (Printed A-Eng.)
2014-02-17SenateWork Session held.
2014-02-10SenateWork Session cancelled.
2014-02-05SenatePublic Hearing held.
2014-02-03SenateReferred to Finance and Revenue.
2014-02-03SenateIntroduction and first reading. Referred to President's desk.

Oregon State Sources

Roll Callhttps://olis.leg.state.or.us/liz/2014R1/CommitteeReports/MajorityReport/20106
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/Measures/MeasureVotes?id=317527
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/CommitteeReports/MajorityReport/20208
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/CommitteeReports/MajorityReport/20277
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/Measures/MeasureVotes?id=319047
Roll Callhttps://olis.leg.state.or.us/liz/2014R1/Measures/MeasureVotes?id=319204

Bill Comments