---
type: "Bill"
title: "Relating to tax treatment of foreign earnings; and prescribing an effective date."
description: "<b>Requires, for Oregon personal income tax purposes, taxpayers to add back amounts deducted as deemed repatriation under one-time transition tax. Requires Department of Revenue to waive penalty or interest due to underpayment or underreporting resulting from add-back requirement. Applies to tax years beginning on or after January 1, 2017.</b>"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2019 Regular Session"
identifier: "SB 851"
citation: "Oregon SB 851 (2019 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 24
vote_count: 4
first_action: "2019-02-26T16:44:29+00:00"
last_action: "2019-07-23T17:39:36+00:00"
source: "openstates"
source_identifier: "ocd-bill/0f69f42f-2298-4423-b829-fee1d63ad3eb"
source_url: "https://olis.leg.state.or.us/liz/2019R1/Measures/Overview/SB851"
source_hash: "5cde1616c17e8d5c535fe4c4ec05ddef4a89f8218ebbae74b49a843b064d259f"
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 851 (2019 Regular Session) — Relating to tax treatment of foreign earnings; and prescribing an effective date.

<b>Requires, for Oregon personal income tax purposes, taxpayers to add back amounts deducted as deemed repatriation under one-time transition tax. Requires Department of Revenue to waive penalty or interest due to underpayment or underreporting resulting from add-back requirement. Applies to tax years beginning on or after January 1, 2017.</b>

## 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/2019R1/Downloads/MeasureDocument/SB851/Introduced)
2. **Senate Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB851/Senate Amendments to Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB851/A-Engrossed)
4. **SFR Amendment -8** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/ProposedAmendment/16694)
5. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB851/Enrolled)

## Votes

- Heard and Reported Out — **5–0** (pass) · lower
- Heard and Reported Out — **4–0** (pass) · upper
- Third reading. Carried by Hass. Passed. — **22–7** (pass) · upper
- Third reading. Carried by Smith Warner. Passed. — **46–11** (pass) · lower

## Timeline

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

- **2019-02-26T16:44:29+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2019-02-27T21:42:53+00:00** Referred to Finance and Revenue. `referral-committee`
- **2019-03-14T22:01:00+00:00** Public Hearing held.
- **2019-04-24T22:01:00+00:00** Public Hearing and Work Session held.
- **2019-04-30T22:01:00+00:00** Public Hearing and Work Session cancelled.
- **2019-05-02T22:01:00+00:00** Public Hearing and Work Session held.
- **2019-05-09T22:01:00+00:00** Work Session held.
- **2019-06-06T21:01:00+00:00** Work Session held.
- **2019-06-10T20:01:00+00:00** Public Hearing and Work Session held.
- **2019-06-12T21:57:16+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
- **2019-06-13T23:13:10+00:00** Second reading. `reading-2`
- **2019-06-17T18:26:14+00:00** Third reading. Carried by Hass. Passed. `passage, reading-3`
- **2019-06-17T19:28:18+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2019-06-17T18:27:14+00:00** Vote explanation filed by Boquist.
- **2019-06-18T21:47:56+00:00** Referred to Revenue. `referral-committee`
- **2019-06-20T15:32:00+00:00** Public Hearing and Work Session held.
- **2019-06-20T20:13:57+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2019-06-20T22:37:06+00:00** Second reading. `reading-2`
- **2019-06-24T23:46:52+00:00** Third reading. Carried by Smith Warner. Passed. `passage, reading-3`
- **2019-06-27T16:04:45+00:00** President signed. `passage`
- **2019-06-29T18:19:22+00:00** Speaker signed. `passage`
- **2019-07-15T16:31:00+00:00** Governor signed. `executive-signature`
- **2019-07-23T17:36:36+00:00** Chapter 556, 2019 Laws.
- **2019-07-23T17:39:36+00:00** Effective date, September 29, 2019.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0f69f42f-2298-4423-b829-fee1d63ad3eb`. Confidence: reported (aggregated from official Oregon legislature records).