OR SB28 | 2017 | Regular Session
Status
Completed Legislative Action
Spectrum: Unknown
Status: Passed on July 10 2017 - 100% progression
Action: 2017-07-10 - Effective date, October 6, 2017.
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Unknown
Status: Passed on July 10 2017 - 100% progression
Action: 2017-07-10 - Effective date, October 6, 2017.
Text: Latest bill text (Enrolled) [PDF]
Summary
Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Title
Relating to apportionment of corporate income; and prescribing an effective date.
Sponsors
| No sponsor information available at this time. |
Roll Calls
2017-06-19 - House - House Third Reading (Y: 34 N: 23 NV: 0 Abs: 3) [PASS]
2017-06-08 - House - House Committee Do Pass (Y: 7 N: 0 NV: 0 Abs: 2) [PASS]
2017-05-30 - Senate - Senate Third Reading (Y: 17 N: 13 NV: 0 Abs: 0) [PASS]
2017-05-22 - Senate - Senate Committee Do pass with amendments to the bill. (Printed A-Eng.) (Y: 3 N: 2 NV: 0 Abs: 0) [PASS]
2017-05-19 - House - House Third Reading (Y: 36 N: 23 NV: 0 Abs: 1) [PASS]
2017-04-29 - House - House Committee Do Pass (Y: 5 N: 4 NV: 0 Abs: 0) [PASS]
2017-03-24 - Senate - Senate Third Reading (Y: 17 N: 13 NV: 0 Abs: 0) [PASS]
2017-03-12 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 3 N: 1 NV: 0 Abs: 1) [PASS]
2017-06-08 - House - House Committee Do Pass (Y: 7 N: 0 NV: 0 Abs: 2) [PASS]
2017-05-30 - Senate - Senate Third Reading (Y: 17 N: 13 NV: 0 Abs: 0) [PASS]
2017-05-22 - Senate - Senate Committee Do pass with amendments to the bill. (Printed A-Eng.) (Y: 3 N: 2 NV: 0 Abs: 0) [PASS]
2017-05-19 - House - House Third Reading (Y: 36 N: 23 NV: 0 Abs: 1) [PASS]
2017-04-29 - House - House Committee Do Pass (Y: 5 N: 4 NV: 0 Abs: 0) [PASS]
2017-03-24 - Senate - Senate Third Reading (Y: 17 N: 13 NV: 0 Abs: 0) [PASS]
2017-03-12 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 3 N: 1 NV: 0 Abs: 1) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2017-07-10 | Senate | Effective date, October 6, 2017. |
| 2017-07-10 | Senate | Chapter 549, 2017 Laws. |
| 2017-07-03 | Senate | Governor signed. |
| 2017-06-26 | House | Speaker signed. |
| 2017-06-23 | Senate | President signed. |
| 2017-06-19 | House | Vote explanation(s) filed by Smith DB, Wilson. |
| 2017-06-19 | House | Third reading. Carried by Barnhart. Passed.Ayes, 34; Nays, 23--Barreto, Buehler, Esquivel, Hack, Hayden, Heard, Huffman, Johnson, Kennemer, Lewis, McLane, Nearman, Noble, Olson, Parrish, Post, Reschke, Smith DB, Smith G, Sprenger, Stark, Vial, Wilson; Excused, 3--Bentz, Boone, Whisnant. |
| 2017-06-15 | House | Rules suspended. Carried over to June 19, 2017 Calendar. |
| 2017-06-14 | House | Rules suspended. Carried over to June 15, 2017 Calendar. |
| 2017-06-13 | House | Second reading. |
| 2017-06-13 | House | Recommendation: Do pass. |
| 2017-06-08 | House | Public Hearing and Work Session held. |
| 2017-06-06 | House | Referred to Revenue. |
| 2017-05-31 | House | First reading. Referred to Speaker's desk. |
| 2017-05-30 | Senate | Vote explanations filed by Baertschiger Jr, Boquist, Ferrioli, Hansell, Knopp, Kruse, Olsen, Thatcher, Thomsen. |
| 2017-05-30 | Senate | Third reading. Carried by Hass. Passed.Ayes, 17; nays, 13--Baertschiger Jr, Boquist, DeBoer, Ferrioli, Girod, Hansell, Knopp, Kruse, Linthicum, Olsen, Thatcher, Thomsen, Winters. |
| 2017-05-26 | Senate | Carried over to 05-30 by unanimous consent. |
| 2017-05-25 | Senate | Second reading. |
| 2017-05-24 | Senate | Recommendation: Do pass with amendments to the bill. (Printed A-Eng.) |
| 2017-05-22 | Senate | Work Session held. |
| 2017-05-15 | Senate | Work Session held. |
| 2017-05-10 | Senate | Work Session held. |
| 2017-04-03 | Senate | Work Session held. |
| 2017-03-29 | Senate | Work Session cancelled. |
| 2017-02-13 | Senate | Public Hearing held. |
| 2017-02-06 | Senate | Public Hearing held. |
| 2017-01-17 | Senate | Referred to Finance and Revenue. |
| 2017-01-09 | Senate | Introduction and first reading. Referred to President's desk. |
