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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
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)
bill
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
legislation
bill
us-or

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.

  1. Introduced (filed) — source
  2. Senate Amendments to Introduced (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB851/Senate Amendments to Introduced)
  3. A-Engrossed (committee substitute) — source
  4. SFR Amendment -8 (committee substitute) — source
  5. Enrolled (enrolled) — source

Votes

  • Heard and Reported Out — 50 (pass) · lower
  • Heard and Reported Out — 40 (pass) · upper
  • Third reading. Carried by Hass. Passed. — 227 (pass) · upper
  • Third reading. Carried by Smith Warner. Passed. — 4611 (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).