---
type: "Bill"
title: "Relating to material participation in a business; prescribing an effective date."
description: "Expands availability of elective reduced personal income tax rate for certain pass-through income to taxpayers doing business as sole proprietors."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2018 Special Session"
identifier: "HB 4301"
citation: "Oregon HB 4301 (2018 Special Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Tina Kotek"]
version_count: 2
action_count: 17
vote_count: 3
first_action: "2018-05-21T14:17:31+00:00"
last_action: "2018-06-05T18:34:15+00:00"
source: "openstates"
source_identifier: "ocd-bill/2acd89ca-857c-4ac6-9ff7-1909ff7f33a6"
source_url: "https://olis.leg.state.or.us/liz/2018S1/Measures/Overview/HB4301"
source_hash: "6d27be0ad7a4a740095a6fcc16b7c07413b98b75105cecefc379012b47049103"
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 4301 (2018 Special Session) — Relating to material participation in a business; prescribing an effective date.

Expands availability of elective reduced personal income tax rate for certain pass-through income to taxpayers doing business as sole proprietors.

## 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/2018S1/Downloads/MeasureDocument/HB4301/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2018S1/Downloads/MeasureDocument/HB4301/Enrolled)

## Votes

- Rules suspended. Third reading. Carried by Barnhart. Passed. — **51–8** (pass) · lower
- Expands availability of elective reduced personal income tax rate for certain pass-through income to taxpayers doing business as sole proprietors. — **16–4** (pass) · legislature
- Rules suspended. Third reading. Carried by Beyer. Passed. — **18–12** (pass) · upper

## Sponsors

- Tina Kotek — primary (person)

## Timeline

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

- **2018-05-21T14:17:31+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2018-05-21T15:24:32+00:00** Referred to Sole Proprietors. `referral-committee`
- **2018-05-21T16:41:00+00:00** Public Hearing and Work Session scheduled.
- **2018-05-21T18:49:19+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2018-05-21T20:44:16+00:00** Rules suspended. Second reading. `reading-2`
- **2018-05-21T22:05:05+00:00** Rules suspended. Third reading. Carried by Barnhart. Passed. `passage, reading-3`
- **2018-05-21T22:18:09+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2018-05-21T22:18:34+00:00** Referred to Sole Proprietors. `referral-committee`
- **2018-05-21T22:26:16+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2018-05-21T22:30:37+00:00** Rules suspended. Second reading. `reading-2`
- **2018-05-21T23:19:31+00:00** Rules suspended. Third reading. Carried by Beyer. Passed. `passage, reading-3`
- **2018-05-22T19:05:00+00:00** Speaker signed. `passage`
- **2018-05-22T23:38:08+00:00** President signed. `passage`
- **2018-05-23T00:01:38+00:00** Governor signed. `executive-signature`
- **2018-05-21T23:20:31+00:00** Vote explanation(s) filed by Alonso Leon, Boone, Bynum, Evans, Fahey, Keny-Guyer, Lively, McKeown, McLain, Meek, Reardon, Sollman, Williamson.
- **2018-05-21T23:21:31+00:00** Vote explanation(s) filed by Boquist, DeBoer, Frederick, Heard, Taylor.
- **2018-06-05T18:34:15+00:00** Chapter 1, (2018 Laws): Effective date August 20, 2018.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2acd89ca-857c-4ac6-9ff7-1909ff7f33a6`. Confidence: reported (aggregated from official Oregon legislature records).