Fabio
80 lines
4.7 KiB
Markdown
80 lines
4.7 KiB
Markdown
---
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type: "Bill"
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title: "Relating to methods of determining taxpayer business activity in state; and prescribing an effective date."
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description: "Removes functional test for purposes of apportionment of business income of corporate excise taxpayer by defining \"sales\" to exclude amounts that are received by taxpayer from certain transactions, received in role as agent or held in trust. Authorizes Department of Revenue to designate other exceptions by rule.</b>"
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jurisdiction: "us/states/or"
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legislature: "Oregon Legislative Assembly"
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session: "2017 Regular Session"
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identifier: "HB 2273"
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citation: "Oregon HB 2273 (2017 Regular Session)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: []
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version_count: 4
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action_count: 20
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vote_count: 5
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first_action: "2017-01-09T20:20:19+00:00"
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last_action: "2017-08-10T22:35:10+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/0f81c36c-f87a-4070-aeb3-060d42fcf4aa"
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source_url: "https://olis.leg.state.or.us/liz/2017R1/Measures/Overview/HB2273"
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source_hash: "37461defa382804861f88d868685accb7278abaf177e2c9a492b823cf92a276b"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-or"]
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---
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# Oregon HB 2273 (2017 Regular Session) — Relating to methods of determining taxpayer business activity in state; and prescribing an effective date.
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Removes functional test for purposes of apportionment of business income of corporate excise taxpayer by defining "sales" to exclude amounts that are received by taxpayer from certain transactions, received in role as agent or held in trust. Authorizes Department of Revenue to designate other exceptions by rule.</b>
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/HB2273/Introduced)
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2. **Senate Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/HB2273/Senate Amendments to Introduced)
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3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/HB2273/A-Engrossed)
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4. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/HB2273/Enrolled)
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## Votes
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- House concurred in Senate amendments and repassed bill. — **59–0** (pass) · legislature
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- Third reading. Carried by Hass. Passed. — **30–0** (pass) · legislature
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- Heard and Reported Out — **8–0** (pass) · legislature
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- Third reading. Carried by Bentz. Passed. — **57–0** (pass) · legislature
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- Heard and Reported Out with Amendments — **5–0** (pass) · legislature
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2017-01-09T20:20:19+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2017-01-18T01:55:48+00:00** Referred to Revenue. `referral-committee`
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- **2017-02-06T21:01:00+00:00** Public Hearing held.
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- **2017-02-23T21:02:00+00:00** Work Session held.
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- **2017-02-27T22:33:14+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2017-03-01T17:26:23+00:00** Second reading. `reading-2`
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- **2017-03-02T19:55:35+00:00** Rules suspended. Carried over to March 6, 2017 Calendar.
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- **2017-03-06T19:48:57+00:00** Third reading. Carried by Bentz. Passed. `passage, reading-3`
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- **2017-03-07T17:14:16+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
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- **2017-03-13T15:57:47+00:00** Referred to Finance and Revenue. `referral-committee`
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- **2017-06-29T15:31:00+00:00** Public Hearing and Work Session held.
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- **2017-06-29T23:11:29+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
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- **2017-06-30T19:36:49+00:00** Second reading. `reading-2`
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- **2017-07-01T17:38:37+00:00** Third reading. Carried by Hass. Passed. `passage, reading-3`
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- **2017-07-01T17:39:37+00:00** DeBoer declared potential conflict of interest.
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- **2017-07-05T17:36:36+00:00** House concurred in Senate amendments and repassed bill.
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- **2017-07-10T21:30:00+00:00** Speaker signed. `passage`
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- **2017-07-18T18:09:30+00:00** President signed. `passage`
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- **2017-08-02T18:41:09+00:00** Governor signed. `executive-signature`
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- **2017-08-10T22:35:10+00:00** Chapter 622, (2017 Laws): Effective date October 6, 2017.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0f81c36c-f87a-4070-aeb3-060d42fcf4aa`. Confidence: reported (aggregated from official Oregon legislature records).
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