---
type: "Bill"
title: "Relating to taxation; and prescribing an effective date."
description: "<i>Directs Legislative Revenue Officer to report to Legislative Assembly on options for tax reform including recommendations for legislation intended to reform current tax system.</i>]"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2019 Regular Session"
identifier: "HB 2164"
citation: "Oregon HB 2164 (2019 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 23
vote_count: 4
first_action: "2019-01-14T16:54:51+00:00"
last_action: "2019-08-01T16:20:18+00:00"
source: "openstates"
source_identifier: "ocd-bill/d059f6e1-0123-4bf5-a61d-99f0e4397e42"
source_url: "https://olis.leg.state.or.us/liz/2019R1/Measures/Overview/HB2164"
source_hash: "90af76f7f74bfddb2eff591ec55b4ac97ae0464382b16ffa446cd6d930cf5ba5"
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 2164 (2019 Regular Session) — Relating to taxation; and prescribing an effective date.

<i>Directs Legislative Revenue Officer to report to Legislative Assembly on options for tax reform including recommendations for legislation intended to reform current tax system.</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/2019R1/Downloads/MeasureDocument/HB2164/House Amendments to Introduced)
2. **Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2164/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2164/A-Engrossed)
4. **JCTE Amendment -26** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/ProposedAmendment/17054)
5. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2164/Enrolled)

## Votes

- Third reading. Carried by Nathanson. Passed. — **47–12** (pass) · lower
- Heard and Reported Out with Amendments — **16–4** (pass) · legislature
- Rules suspended. Third reading. Carried by Hass. Passed. — **24–4** (pass) · upper
- Heard and Reported Out — **6–0** (pass) · lower

## Timeline

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

- **2019-01-14T16:54:51+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2019-01-15T23:56:58+00:00** Referred to Revenue. `referral-committee`
- **2019-05-30T15:02:00+00:00** Work Session held.
- **2019-05-31T20:12:15+00:00** Recommendation: Do pass and be referred to Tax Expenditures. `committee-passage-favorable`
- **2019-05-31T20:12:16+00:00** Referred to Tax Expenditures by order of Speaker. `referral-committee`
- **2019-06-11T22:01:00+00:00** Public Hearing held.
- **2019-06-14T15:31:00+00:00** Public Hearing and Work Session cancelled.
- **2019-06-19T18:36:44+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2019-06-18T20:02:00+00:00** Work Session held.
- **2019-06-20T17:27:33+00:00** Second reading. `reading-2`
- **2019-06-24T18:59:15+00:00** Third reading. Carried by Nathanson. Passed. `passage, reading-3`
- **2019-06-29T14:53:52+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2019-06-29T16:13:51+00:00** Referred to Tax Expenditures. `referral-committee`
- **2019-06-29T17:47:38+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2019-06-30T18:43:51+00:00** Second reading. `reading-2`
- **2019-06-30T19:22:06+00:00** Rules suspended. Third reading. Carried by Hass. Passed. `passage, reading-3`
- **2019-06-30T19:24:00+00:00** Vote explanations filed by Boquist, Knopp.
- **2019-07-02T17:49:50+00:00** Speaker signed. `passage`
- **2019-06-30T19:25:00+00:00** Gelser, absent, granted unanimous consent to vote aye.
- **2019-07-03T22:16:12+00:00** President signed. `passage`
- **2019-07-23T18:09:47+00:00** Governor signed. `executive-signature`
- **2019-08-01T16:20:18+00:00** Chapter 579, (2019 Laws): Effective date September 29, 2019.
- **2019-06-30T19:23:06+00:00** Hass declared potential conflict of interest.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d059f6e1-0123-4bf5-a61d-99f0e4397e42`. Confidence: reported (aggregated from official Oregon legislature records).