Fabio
79 lines
4.8 KiB
Markdown
79 lines
4.8 KiB
Markdown
---
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type: "Bill"
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title: "Relating to tax credits; and prescribing an effective date."
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description: "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>"
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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: "SB 162"
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citation: "Oregon SB 162 (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: 4
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first_action: "2017-01-09T18:52:09+00:00"
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last_action: "2017-08-10T19:48:19+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/1858918c-9ce8-489e-92b7-0fa1c568230d"
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source_url: "https://olis.leg.state.or.us/liz/2017R1/Measures/Overview/SB162"
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source_hash: "3f9447a6a8a4b6fb637a0e8e58ca26a2d39514c08ce838c45ec57c27198d6686"
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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 SB 162 (2017 Regular Session) — Relating to tax credits; and prescribing an effective date.
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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>
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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/SB162/Introduced)
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2. **Senate Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB162/Senate Amendments to Introduced)
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3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB162/A-Engrossed)
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4. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB162/Enrolled)
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## Votes
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- Third reading. Carried by Barnhart. Passed. — **58–0** (pass) · legislature
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- Third reading. Carried by Hass. Passed. — **29–0** (pass) · legislature
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- Heard and Reported Out — **9–0** (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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- **2017-01-09T18:52:09+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
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- **2017-01-17T16:06:43+00:00** Referred to Finance and Revenue. `referral-committee`
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- **2017-02-08T16:31:00+00:00** Public Hearing held.
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- **2017-03-22T15:32:00+00:00** Work Session held.
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- **2017-03-24T21:41:54+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
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- **2017-03-27T16:57:35+00:00** Second reading. `reading-2`
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- **2017-03-28T18:18:38+00:00** Third reading. Carried by Hass. Passed. `passage, reading-3`
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- **2017-03-29T15:56:19+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2017-04-03T16:31:44+00:00** Referred to Revenue. `referral-committee`
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- **2017-06-01T20:01:00+00:00** Public Hearing and Work Session held.
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- **2017-06-06T20:01:00+00:00** Work Session held.
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- **2017-07-05T19:17:00+00:00** Work Session held.
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- **2017-07-05T22:06:13+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2017-07-06T22:06:36+00:00** Third reading. Carried by Barnhart. Passed. `passage, reading-3`
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- **2017-07-07T17:48:33+00:00** President signed. `passage`
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- **2017-07-05T22:07:13+00:00** Second reading. `reading-2`
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- **2017-07-10T21:30:00+00:00** Speaker signed. `passage`
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- **2017-08-02T16:48:00+00:00** Governor signed. `executive-signature`
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- **2017-08-10T19:45:50+00:00** Chapter 638, 2017 Laws.
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- **2017-08-10T19:48:19+00:00** 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/1858918c-9ce8-489e-92b7-0fa1c568230d`. Confidence: reported (aggregated from official Oregon legislature records).
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