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---
type: "Bill"
title: "Relating to taxation; and prescribing an effective date."
description: "<i>Directs Legislative Revenue Officer to study state and local tax systems and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022.</i>]"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2021 Regular Session"
identifier: "HB 2433"
citation: "Oregon HB 2433 (2021 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["E. Werner Reschke", "Nancy Nathanson"]
version_count: 5
action_count: 23
vote_count: 4
first_action: "2021-01-11T15:57:04+00:00"
last_action: "2021-09-25T15:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/5a54c63e-1d37-4b36-9c93-2c39f6631321"
source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2433"
source_hash: "5936544c0590a7aa85920126c5c874a614305d5da7b100a70146553959bf3ced"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-or"]
---
# Oregon HB 2433 (2021 Regular Session) — Relating to taxation; and prescribing an effective date.
<i>Directs Legislative Revenue Officer to study state and local tax systems and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022.</i>]
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **House Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2433/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2433/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2433/A-Engrossed)
4. **JCTE Amendment -6** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/ProposedAmendment/21310)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2433/Enrolled)
## Votes
- Heard and Reported Out — **70** (pass) · lower
- Third reading. Carried by Burdick. Passed. — **236** (pass) · upper
- Heard and Reported Out with Amendments — **204** (pass) · legislature
- Rules suspended. Third reading. Carried by Nathanson. Passed. — **590** (pass) · lower
## Sponsors
- E. Werner Reschke — primary (person)
- Nancy Nathanson — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-11T15:57:04+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2021-01-20T04:40:25+00:00** Referred to Revenue. `referral-committee`
- **2021-03-29T22:16:00+00:00** Public Hearing held.
- **2021-05-17T22:17:00+00:00** Work Session held.
- **2021-06-07T15:06:27+00:00** Recommendation: Do pass and be referred to Tax Expenditures. `committee-passage-favorable`
- **2021-06-07T15:06:28+00:00** Referred to Tax Expenditures by order of Speaker. `referral-committee`
- **2021-06-11T00:31:00+00:00** Public Hearing held.
- **2021-06-11T22:16:00+00:00** Work Session held.
- **2021-06-15T00:32:00+00:00** Work Session held.
- **2021-06-16T21:31:32+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2021-06-17T17:38:07+00:00** Second reading. `reading-2`
- **2021-06-17T18:30:01+00:00** Rules suspended. Third reading. Carried by Nathanson. Passed. `passage, reading-3`
- **2021-06-17T18:55:09+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2021-06-17T21:01:53+00:00** Referred to Tax Expenditures. `referral-committee`
- **2021-06-23T14:11:12+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2021-06-23T15:27:27+00:00** Second reading. `reading-2`
- **2021-06-23T17:37:34+00:00** Rules suspended. Carried over to 06-24 by unanimous consent.
- **2021-06-24T18:18:55+00:00** Third reading. Carried by Burdick. Passed. `passage, reading-3`
- **2021-06-25T19:30:13+00:00** Speaker signed. `passage`
- **2021-06-26T17:19:39+00:00** President signed. `passage`
- **2021-06-24T18:19:55+00:00** Vote explanation(s) filed by Heard.
- **2021-07-19T18:31:45+00:00** Governor signed. `executive-signature`
- **2021-09-25T15:00:00+00:00** Chapter 525, (2021 Laws): Effective date September 25, 2021.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5a54c63e-1d37-4b36-9c93-2c39f6631321`. Confidence: reported (aggregated from official Oregon legislature records).