---
type: "Bill"
title: "Relating to income that is apportionable for corporate tax purposes; and prescribing an effective date."
description: "For purposes of corporate tax apportionment, redefines income subject to apportionment to align with Multistate Tax Commission model."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2017 Regular Session"
identifier: "HB 2275"
citation: "Oregon HB 2275 (2017 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 19
vote_count: 4
first_action: "2017-01-09T20:20:19+00:00"
last_action: "2017-05-22T20:29:24+00:00"
source: "openstates"
source_identifier: "ocd-bill/99cb3f73-b010-4dd5-8b69-61d1aceb2532"
source_url: "https://olis.leg.state.or.us/liz/2017R1/Measures/Overview/HB2275"
source_hash: "902e98592c5a3619e4337eb027643ecc725ef2369a7be80311cf41d9981424d6"
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 HB 2275 (2017 Regular Session) — Relating to income that is apportionable for corporate tax purposes; and prescribing an effective date.

For purposes of corporate tax apportionment, redefines income subject to apportionment to align with Multistate Tax Commission model.

## 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/HB2275/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/HB2275/Enrolled)

## Votes

- Third reading. Carried by Taylor. Passed. — **29–0** (pass) · legislature
- Heard and Reported Out — **8–0** (pass) · legislature
- Heard and Reported Out — **5–0** (pass) · legislature
- Third reading. Carried by Smith Warner. Passed. — **57–0** (pass) · legislature

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-09T20:20:19+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2017-01-18T01:55:48+00:00** Referred to Revenue. `referral-committee`
- **2017-02-06T21:01:00+00:00** Public Hearing held.
- **2017-02-23T21:02:00+00:00** Work Session held.
- **2017-02-27T22:33:15+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2017-03-01T17:26:23+00:00** Second reading. `reading-2`
- **2017-03-02T19:55:35+00:00** Rules suspended. Carried over to March 6, 2017 Calendar.
- **2017-03-06T19:52:18+00:00** Third reading. Carried by Smith Warner. Passed. `passage, reading-3`
- **2017-03-07T17:14:16+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2017-03-13T15:57:47+00:00** Referred to Finance and Revenue. `referral-committee`
- **2017-04-25T15:32:00+00:00** Public Hearing and Work Session held.
- **2017-05-01T15:31:53+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2017-05-01T18:25:38+00:00** Second reading. `reading-2`
- **2017-05-02T17:10:58+00:00** Carried over to 05-03 by unanimous consent.
- **2017-05-03T18:57:27+00:00** Third reading. Carried by Taylor. Passed. `passage, reading-3`
- **2017-05-05T16:15:39+00:00** Speaker signed. `passage`
- **2017-05-09T18:48:15+00:00** President signed. `passage`
- **2017-05-15T21:48:06+00:00** Governor signed. `executive-signature`
- **2017-05-22T20:29:24+00:00** Chapter 43, (2017 Laws): 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/99cb3f73-b010-4dd5-8b69-61d1aceb2532`. Confidence: reported (aggregated from official Oregon legislature records).