Fabio
83 lines
4.6 KiB
Markdown
83 lines
4.6 KiB
Markdown
---
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type: "Bill"
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title: "Relating to liability for amounts held in trust; and prescribing an effective date."
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description: "Provides for liability of officer, employee or member of entity for unpaid amounts of taxes or fees collected by entity and held in trust for payment to Department of Revenue. Extends uniform liable entity procedures to liabilities under various tax and fee programs."
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jurisdiction: "us/states/or"
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legislature: "Oregon Legislative Assembly"
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session: "2021 Regular Session"
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identifier: "HB 2131"
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citation: "Oregon HB 2131 (2021 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: 2
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action_count: 26
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vote_count: 4
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first_action: "2021-01-11T15:57:04+00:00"
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last_action: "2021-09-25T15:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/df3775ec-06a7-422b-a7bc-4ae5169859d4"
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source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2131"
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source_hash: "ce28bb387ce53ced7c390fad26a8789503f93d29370898862df209a06ad4416a"
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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 HB 2131 (2021 Regular Session) — Relating to liability for amounts held in trust; and prescribing an effective date.
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Provides for liability of officer, employee or member of entity for unpaid amounts of taxes or fees collected by entity and held in trust for payment to Department of Revenue. Extends uniform liable entity procedures to liabilities under various tax and fee programs.
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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.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2131/Introduced)
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2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2131/Enrolled)
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## Votes
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- Third reading. Carried by Riley. Passed. — **23–4** (pass) · upper
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- Third reading. Carried by Nathanson. Passed. — **47–1** (pass) · lower
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- Heard and Reported Out — **5–0** (pass) · lower
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- Heard and Reported Out — **5–0** (pass) · upper
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-01-11T15:57:04+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2021-01-20T04:40:25+00:00** Referred to Revenue. `referral-committee`
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- **2021-02-08T23:16:00+00:00** Public Hearing held.
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- **2021-03-10T23:16:00+00:00** Work Session cancelled.
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- **2021-03-15T22:17:00+00:00** Work Session held.
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- **2021-03-22T23:28:59+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2021-03-30T18:18:20+00:00** Second reading. `reading-2`
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- **2021-04-01T03:58:35+00:00** Carried over to April 1, 2021 Calendar by virtue of adjournment.
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- **2021-04-02T04:09:35+00:00** Rules suspended. Carried over to April 5, 2021 Calendar.
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- **2021-04-06T04:04:34+00:00** Rules suspended. Carried over to April 6, 2021 Calendar.
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- **2021-04-07T04:05:06+00:00** Carried over to April 7, 2021 Calendar by virtue of adjournment.
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- **2021-04-08T03:53:10+00:00** Rules suspended. Carried over to April 8, 2021 Calendar.
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- **2021-04-09T03:59:54+00:00** Carried over to April 9, 2021 Calendar by virtue of adjournment.
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- **2021-04-10T01:06:00+00:00** Third reading. Carried by Nathanson. Passed. `passage, reading-3`
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- **2021-04-12T18:26:27+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
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- **2021-04-15T20:29:47+00:00** Referred to Finance and Revenue. `referral-committee`
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- **2021-05-04T22:16:00+00:00** Public Hearing held.
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- **2021-05-11T22:17:00+00:00** Work Session held.
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- **2021-05-26T15:30:57+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2021-05-26T17:26:12+00:00** Second reading. `reading-2`
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- **2021-05-27T18:16:19+00:00** Third reading. Carried by Riley. Passed. `passage, reading-3`
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- **2021-05-27T18:17:19+00:00** Gelser, excused, granted unanimous consent to vote aye.
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- **2021-06-02T20:47:21+00:00** Speaker signed. `passage`
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- **2021-06-07T16:27:01+00:00** President signed. `passage`
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- **2021-06-11T23:30:00+00:00** Governor signed. `executive-signature`
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- **2021-09-25T15:00:00+00:00** Chapter 212, (2021 Laws): Effective date September 25, 2021.
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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/df3775ec-06a7-422b-a7bc-4ae5169859d4`. Confidence: reported (aggregated from official Oregon legislature records).
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