---
type: "Bill"
title: "Relating to taxation; and prescribing an effective date."
description: "Reduces <i>amount of income eligible for</i>] elective reduced personal income tax <i>rate</i>] <b>rates</b> allowed for certain pass-through income<b> by modifying income brackets</b>. <i>Excludes income attributable to certain types of trade or business from eligibility for reduced rate.</i>]<b> Conditions allowance of rates on partnership or S corporation meeting either requirement of ratio of nonowner employees to owners or of percentage limitation on distributions, based on ordinary business income of partnership or S corporation. Exempts entity with ordinary business income not exceeding $250,000.</b>"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2021 Regular Session"
identifier: "SB 139"
citation: "Oregon SB 139 (2021 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 22
vote_count: 4
first_action: "2021-01-11T17:28:22+00:00"
last_action: "2021-08-20T17:10:35+00:00"
source: "openstates"
source_identifier: "ocd-bill/82b015e4-408e-4705-a84d-e2147a8cab1a"
source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB139"
source_hash: "4af38085cd2b643ee338e6f850d8495177ecc09660c4822b371013ec04707a10"
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 139 (2021 Regular Session) — Relating to taxation; and prescribing an effective date.

Reduces <i>amount of income eligible for</i>] elective reduced personal income tax <i>rate</i>] <b>rates</b> allowed for certain pass-through income<b> by modifying income brackets</b>. <i>Excludes income attributable to certain types of trade or business from eligibility for reduced rate.</i>]<b> Conditions allowance of rates on partnership or S corporation meeting either requirement of ratio of nonowner employees to owners or of percentage limitation on distributions, based on ordinary business income of partnership or S corporation. Exempts entity with ordinary business income not exceeding $250,000.</b>

## Version chain

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

1. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB139/Introduced)
2. **Senate Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB139/Senate%20Amendments%20to%20Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB139/A-Engrossed)
4. **SFR Amendment -13** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/ProposedAmendment/21284)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB139/Enrolled)

## Votes

- Third reading. Carried by Burdick, Boquist. Passed. — **16–13** (pass) · upper
- Heard and Reported Out — **4–3** (pass) · lower
- Heard and Reported Out with Amendments — **4–1** (pass) · upper
- Third reading. Carried by Valderrama. Passed. — **32–26** (pass) · lower

## Timeline

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

- **2021-01-11T17:28:22+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2021-01-19T19:35:42+00:00** Referred to Finance and Revenue. `referral-committee`
- **2021-02-25T23:16:00+00:00** Public Hearing held.
- **2021-06-07T20:01:00+00:00** Public Hearing held.
- **2021-06-09T20:01:00+00:00** Work Session held.
- **2021-06-14T20:02:00+00:00** Work Session held.
- **2021-06-15T22:27:50+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
- **2021-06-16T17:26:58+00:00** Second reading. `reading-2`
- **2021-06-17T18:40:55+00:00** Third reading. Carried by Burdick, Boquist. Passed. `passage, reading-3`
- **2021-06-17T22:14:03+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2021-06-17T23:00:37+00:00** Referred to Revenue. `referral-committee`
- **2021-06-17T18:41:55+00:00** Vote explanation(s) filed by Heard.
- **2021-06-21T20:02:00+00:00** Public Hearing and Work Session held.
- **2021-06-22T23:07:52+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2021-06-23T17:45:52+00:00** Second reading. `reading-2`
- **2021-06-24T21:49:37+00:00** Third reading. Carried by Valderrama. Passed. `passage, reading-3`
- **2021-06-24T21:50:37+00:00** Vote explanation(s) filed by Neron.
- **2021-06-26T17:19:39+00:00** President signed. `passage`
- **2021-06-26T21:22:31+00:00** Speaker signed. `passage`
- **2021-07-19T22:29:00+00:00** Governor signed. `executive-signature`
- **2021-08-20T17:05:08+00:00** Chapter 570, 2021 Laws.
- **2021-08-20T17:10:35+00:00** Effective date, September 25, 2021.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/82b015e4-408e-4705-a84d-e2147a8cab1a`. Confidence: reported (aggregated from official Oregon legislature records).