Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
4.8 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||
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| Bill | Relating to tax credits; and prescribing an effective date. | Modifies definition of "business tax credit," as allowed to shareholders of S corporation, to remove Department of Revenue rulemaking authority. <b>Updates list of eligible tax credits.</b> Modifies tax credit allowed for employment-related dependent care expenses to conform to operation of related federal tax credit. Prescribes eligibility requirements for earned income for allowance of credit.<b> Allows nonmarried taxpayer to claim credit. Prohibits payment of interest for refundable portion of credit.</b> | us/states/or | Oregon Legislative Assembly | 2017 Regular Session | SB 162 | Oregon SB 162 (2017 Regular Session) |
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enacted | 4 | 20 | 4 | 2017-01-09T18:52:09+00:00 | 2017-08-10T19:48:19+00:00 | openstates | ocd-bill/1858918c-9ce8-489e-92b7-0fa1c568230d | https://olis.leg.state.or.us/liz/2017R1/Measures/Overview/SB162 | 3f9447a6a8a4b6fb637a0e8e58ca26a2d39514c08ce838c45ec57c27198d6686 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon SB 162 (2017 Regular Session) — Relating to tax credits; and prescribing an effective date.
Modifies definition of "business tax credit," as allowed to shareholders of S corporation, to remove Department of Revenue rulemaking authority. Updates list of eligible tax credits. Modifies tax credit allowed for employment-related dependent care expenses to conform to operation of related federal tax credit. Prescribes eligibility requirements for earned income for allowance of credit. Allows nonmarried taxpayer to claim credit. Prohibits payment of interest for refundable portion of credit.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Introduced (filed) — source
- Senate Amendments to Introduced (filed) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB162/Senate Amendments to Introduced)
- A-Engrossed (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Third reading. Carried by Barnhart. Passed. — 58–0 (pass) · legislature
- Third reading. Carried by Hass. Passed. — 29–0 (pass) · legislature
- Heard and Reported Out — 9–0 (pass) · legislature
- Heard and Reported Out with Amendments — 5–0 (pass) · legislature
Timeline
The legislative action history — every referral, reading, and vote.
- 2017-01-09T18:52:09+00:00 Introduction and first reading. Referred to President's desk.
introduction, reading-1, referral-committee - 2017-01-17T16:06:43+00:00 Referred to Finance and Revenue.
referral-committee - 2017-02-08T16:31:00+00:00 Public Hearing held.
- 2017-03-22T15:32:00+00:00 Work Session held.
- 2017-03-24T21:41:54+00:00 Recommendation: Do pass with amendments. (Printed A-Eng.)
committee-passage-favorable - 2017-03-27T16:57:35+00:00 Second reading.
reading-2 - 2017-03-28T18:18:38+00:00 Third reading. Carried by Hass. Passed.
passage, reading-3 - 2017-03-29T15:56:19+00:00 First reading. Referred to Speaker's desk.
introduction, reading-1, referral-committee - 2017-04-03T16:31:44+00:00 Referred to Revenue.
referral-committee - 2017-06-01T20:01:00+00:00 Public Hearing and Work Session held.
- 2017-06-06T20:01:00+00:00 Work Session held.
- 2017-07-05T19:17:00+00:00 Work Session held.
- 2017-07-05T22:06:13+00:00 Recommendation: Do pass.
committee-passage-favorable - 2017-07-06T22:06:36+00:00 Third reading. Carried by Barnhart. Passed.
passage, reading-3 - 2017-07-07T17:48:33+00:00 President signed.
passage - 2017-07-05T22:07:13+00:00 Second reading.
reading-2 - 2017-07-10T21:30:00+00:00 Speaker signed.
passage - 2017-08-02T16:48:00+00:00 Governor signed.
executive-signature - 2017-08-10T19:45:50+00:00 Chapter 638, 2017 Laws.
- 2017-08-10T19:48:19+00:00 Effective date, October 6, 2017.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/1858918c-9ce8-489e-92b7-0fa1c568230d. Confidence: reported (aggregated from official Oregon legislature records).