Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/or/2017-regular-session/sb-28.md

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+---
+type: "Bill"
+title: "Relating to apportionment of corporate income; and prescribing an effective date."
+description: "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."
+jurisdiction: "us/states/or"
+legislature: "Oregon Legislative Assembly"
+session: "2017 Regular Session"
+identifier: "SB 28"
+citation: "Oregon SB 28 (2017 Regular Session)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: []
+version_count: 4
+action_count: 28
+vote_count: 4
+first_action: "2017-01-09T18:52:09+00:00"
+last_action: "2017-07-10T20:45:00+00:00"
+source: "openstates"
+source_identifier: "ocd-bill/6b8ea4db-2812-465f-a582-6809fdb627c7"
+source_url: "https://olis.leg.state.or.us/liz/2017R1/Measures/Overview/SB28"
+source_hash: "79da54011d6dcc8601c469df64f4717cd9889991a2f8b48fabcb5a23878bb14e"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-or"]
+---
+
+# Oregon SB 28 (2017 Regular Session) — Relating to apportionment of corporate income; and prescribing an effective date.
+
+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.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB28/Introduced)
+2. **Senate Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB28/Senate Amendments to Introduced)
+3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB28/A-Engrossed)
+4. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB28/Enrolled)
+
+## Votes
+
+- Heard and Reported Out with Amendments — **7–0** (pass) · legislature
+- Heard and Reported Out with Amendments — **3–2** (pass) · legislature
+- Third reading. Carried by Barnhart. Passed. — **34–23** (pass) · legislature
+- Third reading. Carried by Hass. Passed. — **17–13** (pass) · legislature
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2017-01-09T18:52:09+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
+- **2017-01-17T16:06:43+00:00** Referred to Finance and Revenue. `referral-committee`
+- **2017-02-06T16:31:00+00:00** Public Hearing held.
+- **2017-02-13T16:31:00+00:00** Public Hearing held.
+- **2017-03-29T15:31:00+00:00** Work Session cancelled.
+- **2017-04-03T15:31:00+00:00** Work Session held.
+- **2017-05-10T15:31:00+00:00** Work Session held.
+- **2017-05-15T15:31:00+00:00** Work Session held.
+- **2017-05-22T15:32:00+00:00** Work Session held.
+- **2017-05-24T22:11:50+00:00** Recommendation: Do pass with amendments to the bill. (Printed A-Eng.) `committee-passage-favorable`
+- **2017-05-25T19:05:11+00:00** Second reading. `reading-2`
+- **2017-05-26T15:00:15+00:00** Carried over to 05-30 by unanimous consent.
+- **2017-05-30T19:06:21+00:00** Third reading. Carried by Hass. Passed. `passage, reading-3`
+- **2017-05-30T19:07:21+00:00** Vote explanations filed by Baertschiger Jr, Boquist, Ferrioli, Hansell, Knopp, Kruse, Olsen, Thatcher, Thomsen.
+- **2017-05-31T15:40:09+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
+- **2017-06-06T15:05:30+00:00** Referred to Revenue. `referral-committee`
+- **2017-06-08T20:02:00+00:00** Public Hearing and Work Session held.
+- **2017-06-13T15:19:33+00:00** Recommendation: Do pass. `committee-passage-favorable`
+- **2017-06-13T16:03:45+00:00** Second reading. `reading-2`
+- **2017-06-14T21:12:19+00:00** Rules suspended. Carried over to June 15, 2017 Calendar.
+- **2017-06-15T18:02:00+00:00** Rules suspended. Carried over to June 19, 2017 Calendar.
+- **2017-06-19T18:49:31+00:00** Third reading. Carried by Barnhart. Passed. `passage, reading-3`
+- **2017-06-19T18:50:31+00:00** Vote explanation(s) filed by Smith DB, Wilson.
+- **2017-06-23T21:29:59+00:00** President signed. `passage`
+- **2017-06-26T21:45:53+00:00** Speaker signed. `passage`
+- **2017-07-03T20:43:19+00:00** Governor signed. `executive-signature`
+- **2017-07-10T20:44:00+00:00** Chapter 549, 2017 Laws.
+- **2017-07-10T20:45:00+00:00** Effective date, October 6, 2017.
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6b8ea4db-2812-465f-a582-6809fdb627c7`. Confidence: reported (aggregated from official Oregon legislature records).
+