Fabio
84 lines
4.9 KiB
Markdown
84 lines
4.9 KiB
Markdown
---
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type: "Bill"
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title: "Relating to tax treatment of foreign earnings; and prescribing an effective date."
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description: "<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>"
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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 851"
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citation: "Oregon SB 851 (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: 5
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action_count: 24
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vote_count: 4
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first_action: "2019-02-26T16:44:29+00:00"
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last_action: "2019-07-23T17:39:36+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/0f69f42f-2298-4423-b829-fee1d63ad3eb"
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source_url: "https://olis.leg.state.or.us/liz/2019R1/Measures/Overview/SB851"
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source_hash: "5cde1616c17e8d5c535fe4c4ec05ddef4a89f8218ebbae74b49a843b064d259f"
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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 851 (2019 Regular Session) — Relating to tax treatment of foreign earnings; and prescribing an effective date.
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<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>
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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/SB851/Introduced)
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2. **Senate Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB851/Senate Amendments to Introduced)
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3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB851/A-Engrossed)
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4. **SFR Amendment -8** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/ProposedAmendment/16694)
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5. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/SB851/Enrolled)
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## Votes
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- Heard and Reported Out — **5–0** (pass) · lower
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- Heard and Reported Out — **4–0** (pass) · upper
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- Third reading. Carried by Hass. Passed. — **22–7** (pass) · upper
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- Third reading. Carried by Smith Warner. Passed. — **46–11** (pass) · lower
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-02-26T16:44:29+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
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- **2019-02-27T21:42:53+00:00** Referred to Finance and Revenue. `referral-committee`
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- **2019-03-14T22:01:00+00:00** Public Hearing held.
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- **2019-04-24T22:01:00+00:00** Public Hearing and Work Session held.
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- **2019-04-30T22:01:00+00:00** Public Hearing and Work Session cancelled.
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- **2019-05-02T22:01:00+00:00** Public Hearing and Work Session held.
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- **2019-05-09T22:01:00+00:00** Work Session held.
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- **2019-06-06T21:01:00+00:00** Work Session held.
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- **2019-06-10T20:01:00+00:00** Public Hearing and Work Session held.
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- **2019-06-12T21:57:16+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
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- **2019-06-13T23:13:10+00:00** Second reading. `reading-2`
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- **2019-06-17T18:26:14+00:00** Third reading. Carried by Hass. Passed. `passage, reading-3`
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- **2019-06-17T19:28:18+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2019-06-17T18:27:14+00:00** Vote explanation filed by Boquist.
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- **2019-06-18T21:47:56+00:00** Referred to Revenue. `referral-committee`
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- **2019-06-20T15:32:00+00:00** Public Hearing and Work Session held.
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- **2019-06-20T20:13:57+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2019-06-20T22:37:06+00:00** Second reading. `reading-2`
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- **2019-06-24T23:46:52+00:00** Third reading. Carried by Smith Warner. Passed. `passage, reading-3`
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- **2019-06-27T16:04:45+00:00** President signed. `passage`
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- **2019-06-29T18:19:22+00:00** Speaker signed. `passage`
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- **2019-07-15T16:31:00+00:00** Governor signed. `executive-signature`
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- **2019-07-23T17:36:36+00:00** Chapter 556, 2019 Laws.
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- **2019-07-23T17:39:36+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/0f69f42f-2298-4423-b829-fee1d63ad3eb`. Confidence: reported (aggregated from official Oregon legislature records).
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