Fabio
85 lines
5.3 KiB
Markdown
85 lines
5.3 KiB
Markdown
---
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type: "Bill"
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title: "Relating to taxation; and prescribing an effective date."
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description: "<i>Disallows, for personal income or corporate excise tax purposes, deduction for losses from wagering transactions. Requires addition, in determination of Oregon taxable income, of amount of losses from wagering transactions if deducted on taxpayer's federal return. Applies to tax years beginning on or after January 1, 2019.</i>]"
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jurisdiction: "us/states/or"
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legislature: "Oregon Legislative Assembly"
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session: "2019 Regular Session"
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identifier: "SB 212"
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citation: "Oregon SB 212 (2019 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: 8
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action_count: 21
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vote_count: 5
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first_action: "2019-01-14T15:33:37+00:00"
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last_action: "2019-08-08T20:20:47+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/8251ba50-4a03-4409-a86b-6226c0a9cb1f"
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source_url: "https://olis.leg.state.or.us/liz/2019R1/Measures/Overview/SB212"
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source_hash: "40ed4182374e57e67333014f1ae75fdd3046b7391ec12b038905d3a501b56e0e"
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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 212 (2019 Regular Session) — Relating to taxation; and prescribing an effective date.
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<i>Disallows, for personal income or corporate excise tax purposes, deduction for losses from wagering transactions. Requires addition, in determination of Oregon taxable income, of amount of losses from wagering transactions if deducted on taxpayer's federal return. Applies to tax years beginning on or after January 1, 2019.</i>]
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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/2019R1/Downloads/MeasureDocument/SB212/Introduced)
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2. **Senate Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB212/Senate Amendments to Introduced)
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3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB212/A-Engrossed)
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4. **B-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB212/B-Engrossed)
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5. **HREV Amendment -A3** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/ProposedAmendment/16960)
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6. **House Amendments to A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB212/House Amendments to A-Engrossed)
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7. **SFR Amendment 2** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/ProposedAmendment/13936)
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8. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB212/Enrolled)
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## Votes
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- Third reading. Carried by Hass. Passed. — **16–10** (pass) · upper
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- Third reading. Carried by Smith Warner. Passed. — **37–19** (pass) · lower
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- Heard and Reported Out with Amendments — **3–2** (pass) · upper
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- Rules suspended. Senate concurred in House amendments and repassed bill. — **18–9** (pass) · upper
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- Heard and Reported Out with Amendments — **7–0** (pass) · lower
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-01-14T15:33:37+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
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- **2019-01-15T16:47:07+00:00** Referred to Finance and Revenue. `referral-committee`
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- **2019-02-28T23:02:00+00:00** Public Hearing and Work Session held.
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- **2019-03-06T17:46:08+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
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- **2019-03-07T20:11:29+00:00** Second reading. `reading-2`
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- **2019-03-11T18:44:41+00:00** Third reading. Carried by Hass. Passed. `passage, reading-3`
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- **2019-03-11T18:45:41+00:00** Baertschiger Jr, Boquist declared potential conflict of interest.
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- **2019-03-11T18:46:41+00:00** Vote explanation filed by Boquist.
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- **2019-03-12T16:17:46+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2019-03-19T23:31:31+00:00** Referred to Revenue. `referral-committee`
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- **2019-05-13T15:31:00+00:00** Public Hearing held.
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- **2019-06-18T15:32:00+00:00** Work Session held.
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- **2019-06-18T18:59:53+00:00** Recommendation: Do pass with amendments and be printed B-Engrossed. `committee-passage-favorable`
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- **2019-06-19T17:56:13+00:00** Second reading. `reading-2`
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- **2019-06-20T22:45:14+00:00** Third reading. Carried by Smith Warner. Passed. `passage, reading-3`
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- **2019-06-29T17:15:37+00:00** Rules suspended. Senate concurred in House amendments and repassed bill.
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- **2019-07-03T15:38:33+00:00** President signed. `passage`
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- **2019-07-03T20:21:15+00:00** Speaker signed. `passage`
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- **2019-07-23T18:22:49+00:00** Governor signed. `executive-signature`
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- **2019-08-08T20:19:12+00:00** Chapter 620, 2019 Laws.
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- **2019-08-08T20:20:47+00:00** Effective date, September 29, 2019.
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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/8251ba50-4a03-4409-a86b-6226c0a9cb1f`. Confidence: reported (aggregated from official Oregon legislature records).
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