---
type: "Bill"
title: "Relating to tax expenditures; and prescribing an effective date."
description: "Limits expenses for which dependent care income tax credit may be claimed to <i>combination of</i>] earned income taxable by Oregon <i>and imputed income</i>], using lesser amount attributable to either spouse on joint return. <i>Provides for calculation based upon imputed income to allow degree-seeking enrolled student to claim credit.</i>]"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2018 Regular Session"
identifier: "HB 4028"
citation: "Oregon HB 4028 (2018 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 23
vote_count: 5
first_action: "2018-01-22T18:07:03+00:00"
last_action: "2018-04-18T22:54:45+00:00"
source: "openstates"
source_identifier: "ocd-bill/8a1501de-e54a-4c55-8fe3-9f915cc6b4a3"
source_url: "https://olis.leg.state.or.us/liz/2018R1/Measures/Overview/HB4028"
source_hash: "a7f52fcdf5b5803b97241d32b8a39fcd4e7af3a973f2e328ca294c350fc9ec74"
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 4028 (2018 Regular Session) — Relating to tax expenditures; and prescribing an effective date.

Limits expenses for which dependent care income tax credit may be claimed to <i>combination of</i>] earned income taxable by Oregon <i>and imputed income</i>], using lesser amount attributable to either spouse on joint return. <i>Provides for calculation based upon imputed income to allow degree-seeking enrolled student to claim credit.</i>]

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **House Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2018R1/Downloads/MeasureDocument/HB4028/House Amendments to Introduced)
2. **Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2018R1/Downloads/MeasureDocument/HB4028/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2018R1/Downloads/MeasureDocument/HB4028/A-Engrossed)
4. **B-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2018R1/Downloads/MeasureDocument/HB4028/B-Engrossed)
5. **Senate Amendments to A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2018R1/Downloads/MeasureDocument/HB4028/Senate Amendments to A-Engrossed)
6. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2018R1/Downloads/MeasureDocument/HB4028/Enrolled)

## Votes

- Third reading. Carried by Keny-Guyer. Passed. — **60–0** (pass) · legislature
- House concurred in Senate amendments and repassed bill. — **58–0** (pass) · legislature
- Rules suspended. Third reading. Carried by Hass. Passed. — **28–1** (pass) · legislature
- Heard and Reported Out with Amendments — **9–0** (pass) · legislature
- Heard and Reported Out with Amendments — **4–0** (pass) · legislature

## Timeline

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

- **2018-01-22T18:07:03+00:00** Presession Released to the Public.
- **2018-02-05T15:22:09+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2018-02-05T16:53:18+00:00** Referred to Revenue. `referral-committee`
- **2018-02-05T21:01:00+00:00** Public Hearing held.
- **2018-02-12T21:01:00+00:00** Public Hearing held.
- **2018-02-15T21:01:00+00:00** Work Session held.
- **2018-02-19T21:01:00+00:00** Work Session held.
- **2018-02-21T21:01:00+00:00** Work Session held.
- **2018-02-22T21:02:00+00:00** Work Session held.
- **2018-02-26T22:21:33+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2018-02-27T17:44:57+00:00** Second reading. `reading-2`
- **2018-02-28T20:19:31+00:00** Third reading. Carried by Keny-Guyer. Passed. `passage, reading-3`
- **2018-03-01T18:11:00+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2018-03-01T21:06:11+00:00** Referred to Finance and Revenue. `referral-committee`
- **2018-03-02T16:32:00+00:00** Public Hearing and Work Session held.
- **2018-03-02T21:40:56+00:00** Recommendation: Do pass with amendments to the A-Eng. bill. (Printed B-Eng.) `committee-passage-favorable`
- **2018-03-03T18:00:30+00:00** Rules suspended. Third reading. Carried by Hass. Passed. `passage, reading-3`
- **2018-03-03T18:00:00+00:00** Second reading. `reading-2`
- **2018-03-03T23:25:35+00:00** House concurred in Senate amendments and repassed bill.
- **2018-03-07T00:24:00+00:00** Speaker signed. `passage`
- **2018-03-13T17:22:07+00:00** President signed. `passage`
- **2018-04-13T22:28:03+00:00** Governor signed. `executive-signature`
- **2018-04-18T22:54:45+00:00** Chapter 111, (2018 Laws): Effective date June 2, 2018.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8a1501de-e54a-4c55-8fe3-9f915cc6b4a3`. Confidence: reported (aggregated from official Oregon legislature records).