Fabio
3.9 KiB
3.9 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 | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bill | Relating to charitable contributions of art objects; and prescribing an effective date. | Requires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object. Eliminates requirement that taxpayer-creator submit appraisal report with tax return. | us/states/or | Oregon Legislative Assembly | 2021 Regular Session | SB 119 | Oregon SB 119 (2021 Regular Session) |
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enacted | 2 | 19 | 4 | 2021-01-11T17:28:22+00:00 | 2021-09-25T15:00:00+00:00 | openstates | ocd-bill/e30da7b1-3199-4bed-a4e1-948e1efae30d | https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB119 | 74f842c997a1a4e3afc74272cf9e7733a850e9bccfb5cc079fc111d22fe07c3d | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
|
Oregon SB 119 (2021 Regular Session) — Relating to charitable contributions of art objects; and prescribing an effective date.
Requires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object. Eliminates requirement that taxpayer-creator submit appraisal report with tax return.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Votes
- Third reading. Carried by Nathanson. Passed. — 56–1 (pass) · lower
- Heard and Reported Out — 7–0 (pass) · lower
- Heard and Reported Out — 5–0 (pass) · upper
- Third reading. Carried by Burdick. Passed. — 23–0 (pass) · upper
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-01-11T17:28:22+00:00 Introduction and first reading. Referred to President's desk.
introduction, reading-1, referral-committee - 2021-01-19T19:35:42+00:00 Referred to Finance and Revenue.
referral-committee - 2021-02-08T21:01:00+00:00 Public Hearing held.
- 2021-03-03T21:02:00+00:00 Work Session held.
- 2021-03-18T15:17:46+00:00 Recommendation: Do pass.
committee-passage-favorable - 2021-03-18T18:13:57+00:00 Second reading.
reading-2 - 2021-03-24T18:18:14+00:00 Third reading. Carried by Burdick. Passed.
passage, reading-3 - 2021-04-01T17:25:35+00:00 First reading. Referred to Speaker's desk.
introduction, reading-1, referral-committee - 2021-04-08T03:21:06+00:00 Referred to Revenue.
referral-committee - 2021-04-20T15:31:00+00:00 Public Hearing held.
- 2021-05-05T22:17:00+00:00 Work Session held.
- 2021-05-06T23:16:02+00:00 Recommendation: Do pass.
committee-passage-favorable - 2021-05-10T18:21:34+00:00 Second reading.
reading-2 - 2021-05-11T19:04:28+00:00 Third reading. Carried by Nathanson. Passed.
passage, reading-3 - 2021-05-12T18:31:27+00:00 President signed.
passage - 2021-05-13T18:07:57+00:00 Speaker signed.
passage - 2021-05-19T18:37:00+00:00 Governor signed.
executive-signature - 2021-06-10T18:23:55+00:00 Chapter 36, 2021 Laws.
- 2021-09-25T15:00:00+00:00 Effective date, September 25, 2021.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/e30da7b1-3199-4bed-a4e1-948e1efae30d. Confidence: reported (aggregated from official Oregon legislature records).