Fabio
5.3 KiB
5.3 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. | Reduces <i>amount of income eligible for</i>] elective reduced personal income tax <i>rate</i>] <b>rates</b> allowed for certain pass-through income<b> by modifying income brackets</b>. <i>Excludes income attributable to certain types of trade or business from eligibility for reduced rate.</i>]<b> Conditions allowance of rates on partnership or S corporation meeting either requirement of ratio of nonowner employees to owners or of percentage limitation on distributions, based on ordinary business income of partnership or S corporation. Exempts entity with ordinary business income not exceeding $250,000.</b> | us/states/or | Oregon Legislative Assembly | 2021 Regular Session | SB 139 | Oregon SB 139 (2021 Regular Session) |
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enacted | 5 | 22 | 4 | 2021-01-11T17:28:22+00:00 | 2021-08-20T17:10:35+00:00 | openstates | ocd-bill/82b015e4-408e-4705-a84d-e2147a8cab1a | https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB139 | 4af38085cd2b643ee338e6f850d8495177ecc09660c4822b371013ec04707a10 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon SB 139 (2021 Regular Session) — Relating to taxation; and prescribing an effective date.
Reduces amount of income eligible for] elective reduced personal income tax rate] rates allowed for certain pass-through income by modifying income brackets. Excludes income attributable to certain types of trade or business from eligibility for reduced rate.] Conditions allowance of rates on partnership or S corporation meeting either requirement of ratio of nonowner employees to owners or of percentage limitation on distributions, based on ordinary business income of partnership or S corporation. Exempts entity with ordinary business income not exceeding $250,000.
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 -13 (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Third reading. Carried by Burdick, Boquist. Passed. — 16–13 (pass) · upper
- Heard and Reported Out — 4–3 (pass) · lower
- Heard and Reported Out with Amendments — 4–1 (pass) · upper
- Third reading. Carried by Valderrama. Passed. — 32–26 (pass) · lower
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 - 2021-02-25T23:16:00+00:00 Public Hearing held.
- 2021-06-07T20:01:00+00:00 Public Hearing held.
- 2021-06-09T20:01:00+00:00 Work Session held.
- 2021-06-14T20:02:00+00:00 Work Session held.
- 2021-06-15T22:27:50+00:00 Recommendation: Do pass with amendments. (Printed A-Eng.)
committee-passage-favorable - 2021-06-16T17:26:58+00:00 Second reading.
reading-2 - 2021-06-17T18:40:55+00:00 Third reading. Carried by Burdick, Boquist. Passed.
passage, reading-3 - 2021-06-17T22:14:03+00:00 First reading. Referred to Speaker's desk.
introduction, reading-1, referral-committee - 2021-06-17T23:00:37+00:00 Referred to Revenue.
referral-committee - 2021-06-17T18:41:55+00:00 Vote explanation(s) filed by Heard.
- 2021-06-21T20:02:00+00:00 Public Hearing and Work Session held.
- 2021-06-22T23:07:52+00:00 Recommendation: Do pass.
committee-passage-favorable - 2021-06-23T17:45:52+00:00 Second reading.
reading-2 - 2021-06-24T21:49:37+00:00 Third reading. Carried by Valderrama. Passed.
passage, reading-3 - 2021-06-24T21:50:37+00:00 Vote explanation(s) filed by Neron.
- 2021-06-26T17:19:39+00:00 President signed.
passage - 2021-06-26T21:22:31+00:00 Speaker signed.
passage - 2021-07-19T22:29:00+00:00 Governor signed.
executive-signature - 2021-08-20T17:05:08+00:00 Chapter 570, 2021 Laws.
- 2021-08-20T17:10:35+00:00 Effective date, September 25, 2021.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/82b015e4-408e-4705-a84d-e2147a8cab1a. Confidence: reported (aggregated from official Oregon legislature records).