Fabio
5.7 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 taxation; and prescribing an effective date. | Modifies administrative provisions of corporate activity tax. Exempts from taxation certain sales of milk and manufactured dwelling park nonprofit cooperatives. Allows unitary group taxpayer to exclude members lacking ties to state. Defines "cost inputs" for taxpayer engaged in farming operation, for purpose of calculating subtraction. Establishes methods for taxpayer engaged in farming operation to demonstrate percentage of goods sold in state compared to outside state for purposes of determining commercial activity. Specifies that taxpayer is required to register only one time. Provides that returns and allowances are allowed as offset against commercial activity in year that returns or allowances are made. Prescribes methods for apportionment of subtraction. Establishes penalties for failure to file annual return or failure to pay tax by due date of annual return. Requires minimum payment per quarter but bars penalty if taxpayer makes payment equal to required installment for corresponding quarter of prior year. Applies to tax years beginning on or after January 1, 2020. | us/states/or | Oregon Legislative Assembly | 2020S1 | HB 4202 | Oregon HB 4202 (2020S1) |
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enacted |
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2 | 17 | 4 | 2020-06-24T13:55:10+00:00 | 2020-07-07T15:54:58+00:00 | openstates | ocd-bill/df1c4809-222a-4531-ab1d-54373bb2ab43 | https://olis.leg.state.or.us/liz/2020S1/Measures/Overview/HB4202 | d2d3d4e58e5d666b677ffb67811c987844f45005efc3348f7e5335ce7281653c | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon HB 4202 (2020S1) — Relating to taxation; and prescribing an effective date.
Modifies administrative provisions of corporate activity tax. Exempts from taxation certain sales of milk and manufactured dwelling park nonprofit cooperatives. Allows unitary group taxpayer to exclude members lacking ties to state. Defines "cost inputs" for taxpayer engaged in farming operation, for purpose of calculating subtraction. Establishes methods for taxpayer engaged in farming operation to demonstrate percentage of goods sold in state compared to outside state for purposes of determining commercial activity. Specifies that taxpayer is required to register only one time. Provides that returns and allowances are allowed as offset against commercial activity in year that returns or allowances are made. Prescribes methods for apportionment of subtraction. Establishes penalties for failure to file annual return or failure to pay tax by due date of annual return. Requires minimum payment per quarter but bars penalty if taxpayer makes payment equal to required installment for corresponding quarter of prior year. Applies to tax years beginning on or after January 1, 2020.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Votes
- Rules suspended. Third reading. Carried by Hass. Passed. — 26–1 (pass) · upper
- Heard — 14–0 (pass) · legislature
- Rules suspended. Third reading. Carried by Nathanson. Passed. — 56–0 (pass) · lower
- Heard and Reported Out — 14–0 (pass) · legislature
Sponsors
- Tina Kotek — primary (person)
- Anna Williams — cosponsor (person)
- Cedric Hayden — cosponsor (person)
- Cheri Helt — cosponsor (person)
- Rob Nosse — cosponsor (person)
- Sheri Schouten — cosponsor (person)
- Tiffiny Mitchell — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2020-06-24T13:55:10+00:00 First reading. Referred to Speaker's desk.
introduction, reading-1, referral-committee - 2020-06-24T15:47:50+00:00 Referred to The First Special Session of 2020.
referral-committee - 2020-06-24T17:01:00+00:00 Public Hearing held.
- 2020-06-24T20:02:00+00:00 Work Session held.
- 2020-06-25T00:25:23+00:00 Recommendation: Do pass.
committee-passage-favorable - 2020-06-25T15:30:30+00:00 Second reading.
reading-2 - 2020-06-25T15:53:23+00:00 Rules suspended. Third reading. Carried by Nathanson. Passed.
passage, reading-3 - 2020-06-26T15:53:43+00:00 First reading. Referred to President's desk.
introduction, reading-1, referral-committee - 2020-06-26T17:55:07+00:00 Referred to The First Special Session of 2020.
referral-committee - 2020-06-26T19:03:38+00:00 Recommendation: Do pass.
committee-passage-favorable - 2020-06-26T20:03:00+00:00 Rules suspended. Second reading.
reading-2 - 2020-06-26T20:08:57+00:00 Rules suspended. Third reading. Carried by Hass. Passed.
passage, reading-3 - 2020-06-29T20:41:32+00:00 Speaker signed.
passage - 2020-06-30T16:46:33+00:00 President signed.
passage - 2020-06-30T20:22:10+00:00 Governor signed.
executive-signature - 2020-07-07T15:54:58+00:00 Chapter 2, (2020 Laws): Effective date September 25, 2020.
- 2020-06-26T20:09:57+00:00 Vote explanation filed by Boquist.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/df1c4809-222a-4531-ab1d-54373bb2ab43. Confidence: reported (aggregated from official Oregon legislature records).