Fabio
87 lines
4.9 KiB
Markdown
87 lines
4.9 KiB
Markdown
---
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type: "Bill"
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title: "Relating to apportionment of corporate income; and prescribing an effective date."
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description: "Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation."
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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 28"
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citation: "Oregon SB 28 (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: 28
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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: "2017-07-10T20:45:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/6b8ea4db-2812-465f-a582-6809fdb627c7"
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source_url: "https://olis.leg.state.or.us/liz/2017R1/Measures/Overview/SB28"
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source_hash: "79da54011d6dcc8601c469df64f4717cd9889991a2f8b48fabcb5a23878bb14e"
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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 28 (2017 Regular Session) — Relating to apportionment of corporate income; and prescribing an effective date.
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Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation.
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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/SB28/Introduced)
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2. **Senate Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB28/Senate Amendments to Introduced)
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3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB28/A-Engrossed)
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4. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2017R1/Downloads/MeasureDocument/SB28/Enrolled)
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## Votes
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- Heard and Reported Out with Amendments — **7–0** (pass) · legislature
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- Heard and Reported Out with Amendments — **3–2** (pass) · legislature
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- Third reading. Carried by Barnhart. Passed. — **34–23** (pass) · legislature
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- Third reading. Carried by Hass. Passed. — **17–13** (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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- **2017-02-06T16:31:00+00:00** Public Hearing held.
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- **2017-02-13T16:31:00+00:00** Public Hearing held.
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- **2017-03-29T15:31:00+00:00** Work Session cancelled.
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- **2017-04-03T15:31:00+00:00** Work Session held.
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- **2017-05-10T15:31:00+00:00** Work Session held.
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- **2017-05-15T15:31:00+00:00** Work Session held.
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- **2017-05-22T15:32:00+00:00** Work Session held.
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- **2017-05-24T22:11:50+00:00** Recommendation: Do pass with amendments to the bill. (Printed A-Eng.) `committee-passage-favorable`
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- **2017-05-25T19:05:11+00:00** Second reading. `reading-2`
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- **2017-05-26T15:00:15+00:00** Carried over to 05-30 by unanimous consent.
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- **2017-05-30T19:06:21+00:00** Third reading. Carried by Hass. Passed. `passage, reading-3`
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- **2017-05-30T19:07:21+00:00** Vote explanations filed by Baertschiger Jr, Boquist, Ferrioli, Hansell, Knopp, Kruse, Olsen, Thatcher, Thomsen.
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- **2017-05-31T15:40:09+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2017-06-06T15:05:30+00:00** Referred to Revenue. `referral-committee`
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- **2017-06-08T20:02:00+00:00** Public Hearing and Work Session held.
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- **2017-06-13T15:19:33+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2017-06-13T16:03:45+00:00** Second reading. `reading-2`
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- **2017-06-14T21:12:19+00:00** Rules suspended. Carried over to June 15, 2017 Calendar.
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- **2017-06-15T18:02:00+00:00** Rules suspended. Carried over to June 19, 2017 Calendar.
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- **2017-06-19T18:49:31+00:00** Third reading. Carried by Barnhart. Passed. `passage, reading-3`
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- **2017-06-19T18:50:31+00:00** Vote explanation(s) filed by Smith DB, Wilson.
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- **2017-06-23T21:29:59+00:00** President signed. `passage`
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- **2017-06-26T21:45:53+00:00** Speaker signed. `passage`
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- **2017-07-03T20:43:19+00:00** Governor signed. `executive-signature`
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- **2017-07-10T20:44:00+00:00** Chapter 549, 2017 Laws.
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- **2017-07-10T20:45:00+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/6b8ea4db-2812-465f-a582-6809fdb627c7`. Confidence: reported (aggregated from official Oregon legislature records).
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