df176ce612
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
4.9 KiB
4.9 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 treatment of foreign earnings; and prescribing an effective date. | <b>Requires, for Oregon personal income tax purposes, taxpayers to add back amounts deducted as deemed repatriation under one-time transition tax. Requires Department of Revenue to waive penalty or interest due to underpayment or underreporting resulting from add-back requirement. Applies to tax years beginning on or after January 1, 2017.</b> | us/states/or | Oregon Legislative Assembly | 2019 Regular Session | SB 851 | Oregon SB 851 (2019 Regular Session) |
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enacted | 5 | 24 | 4 | 2019-02-26T16:44:29+00:00 | 2019-07-23T17:39:36+00:00 | openstates | ocd-bill/0f69f42f-2298-4423-b829-fee1d63ad3eb | https://olis.leg.state.or.us/liz/2019R1/Measures/Overview/SB851 | 5cde1616c17e8d5c535fe4c4ec05ddef4a89f8218ebbae74b49a843b064d259f | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon SB 851 (2019 Regular Session) — Relating to tax treatment of foreign earnings; and prescribing an effective date.
Requires, for Oregon personal income tax purposes, taxpayers to add back amounts deducted as deemed repatriation under one-time transition tax. Requires Department of Revenue to waive penalty or interest due to underpayment or underreporting resulting from add-back requirement. Applies to tax years beginning on or after January 1, 2017.
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/2019R1/Downloads/MeasureDocument/SB851/Senate Amendments to Introduced)
- A-Engrossed (committee substitute) — source
- SFR Amendment -8 (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Heard and Reported Out — 5–0 (pass) · lower
- Heard and Reported Out — 4–0 (pass) · upper
- Third reading. Carried by Hass. Passed. — 22–7 (pass) · upper
- Third reading. Carried by Smith Warner. Passed. — 46–11 (pass) · lower
Timeline
The legislative action history — every referral, reading, and vote.
- 2019-02-26T16:44:29+00:00 Introduction and first reading. Referred to President's desk.
introduction, reading-1, referral-committee - 2019-02-27T21:42:53+00:00 Referred to Finance and Revenue.
referral-committee - 2019-03-14T22:01:00+00:00 Public Hearing held.
- 2019-04-24T22:01:00+00:00 Public Hearing and Work Session held.
- 2019-04-30T22:01:00+00:00 Public Hearing and Work Session cancelled.
- 2019-05-02T22:01:00+00:00 Public Hearing and Work Session held.
- 2019-05-09T22:01:00+00:00 Work Session held.
- 2019-06-06T21:01:00+00:00 Work Session held.
- 2019-06-10T20:01:00+00:00 Public Hearing and Work Session held.
- 2019-06-12T21:57:16+00:00 Recommendation: Do pass with amendments. (Printed A-Eng.)
committee-passage-favorable - 2019-06-13T23:13:10+00:00 Second reading.
reading-2 - 2019-06-17T18:26:14+00:00 Third reading. Carried by Hass. Passed.
passage, reading-3 - 2019-06-17T19:28:18+00:00 First reading. Referred to Speaker's desk.
introduction, reading-1, referral-committee - 2019-06-17T18:27:14+00:00 Vote explanation filed by Boquist.
- 2019-06-18T21:47:56+00:00 Referred to Revenue.
referral-committee - 2019-06-20T15:32:00+00:00 Public Hearing and Work Session held.
- 2019-06-20T20:13:57+00:00 Recommendation: Do pass.
committee-passage-favorable - 2019-06-20T22:37:06+00:00 Second reading.
reading-2 - 2019-06-24T23:46:52+00:00 Third reading. Carried by Smith Warner. Passed.
passage, reading-3 - 2019-06-27T16:04:45+00:00 President signed.
passage - 2019-06-29T18:19:22+00:00 Speaker signed.
passage - 2019-07-15T16:31:00+00:00 Governor signed.
executive-signature - 2019-07-23T17:36:36+00:00 Chapter 556, 2019 Laws.
- 2019-07-23T17:39:36+00:00 Effective date, September 29, 2019.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/0f69f42f-2298-4423-b829-fee1d63ad3eb. Confidence: reported (aggregated from official Oregon legislature records).