Fabio
5.2 KiB
5.2 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 tax treatment of broadcasters; and prescribing an effective date. | Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation. Establishes requirements for calculating audience- or subscriber-based numerator<b> and denominator</b>. Provides percentage-based apportionment formula for receipts related to subscription services. Allows election to use methodology based on audience or subscribers for total gross receipts of taxpayer engaged in broadcasting. Repeals special apportionment statutes applicable to income of interstate broadcasters, for purposes of corporate excise taxation. | us/states/or | Oregon Legislative Assembly | 2021 Regular Session | SB 136 | Oregon SB 136 (2021 Regular Session) |
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enacted | 5 | 21 | 4 | 2021-01-11T17:28:22+00:00 | 2021-09-25T15:00:00+00:00 | openstates | ocd-bill/9b47fc32-4587-4d53-94d1-17d1b3f9ee31 | https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB136 | 8429b7154edbf1376a23287e659146cdb974fd78abd2126275af84d9b4bef890 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon SB 136 (2021 Regular Session) — Relating to tax treatment of broadcasters; and prescribing an effective date.
Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation. Establishes requirements for calculating audience- or subscriber-based numerator and denominator. Provides percentage-based apportionment formula for receipts related to subscription services. Allows election to use methodology based on audience or subscribers for total gross receipts of taxpayer engaged in broadcasting. Repeals special apportionment statutes applicable to income of interstate broadcasters, for purposes of corporate excise taxation.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Introduced (filed) — source
- Senate Amendments to Introduced (filed) — source
- A-Engrossed (committee substitute) — source
- SFR Amendment 1 (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Heard and Reported Out — 7–0 (pass) · lower
- Heard and Reported Out with Amendments — 4–0 (pass) · upper
- Third reading. Carried by Nathanson. Passed. — 51–1 (pass) · lower
- Third reading. Carried by Burdick. Passed. — 24–4 (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 - 2021-01-25T21:01:00+00:00 Public Hearing held.
- 2021-03-16T22:16:00+00:00 Public Hearing held.
- 2021-03-18T22:17:00+00:00 Work Session held.
- 2021-03-23T15:36:23+00:00 Recommendation: Do pass with amendments. (Printed A-Eng.)
committee-passage-favorable - 2021-03-25T22:07:42+00:00 Second reading.
reading-2 - 2021-03-31T18:50:49+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 - 2021-03-31T18:51:49+00:00 Vote explanation(s) filed by Heard.
- 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.
- 2021-05-10T23:33:45+00:00 Recommendation: Do pass.
committee-passage-favorable - 2021-05-11T18:40:04+00:00 Second reading.
reading-2 - 2021-05-12T19:14:45+00:00 Third reading. Carried by Nathanson. Passed.
passage, reading-3 - 2021-05-13T19:20:10+00:00 President signed.
passage - 2021-05-17T18:03:11+00:00 Speaker signed.
passage - 2021-05-21T15:38:00+00:00 Governor signed.
executive-signature - 2021-06-10T18:23:55+00:00 Chapter 74, 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/9b47fc32-4587-4d53-94d1-17d1b3f9ee31. Confidence: reported (aggregated from official Oregon legislature records).