---
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).