Fabio
5.6 KiB
5.6 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. | Establishes elective entity-level, pass-through business alternative income tax. Imposes tax based on sum of members' shares of distributive proceeds. Transfers proceeds of tax to General Fund. Creates refundable personal income tax credit allowable to members of pass-through entity that elects to pay entity level tax. Allows credit in amount of member's pro rata share of entity-level tax paid. | us/states/or | Oregon Legislative Assembly | 2021 Regular Session | SB 727 | Oregon SB 727 (2021 Regular Session) |
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enacted | 8 | 22 | 5 | 2021-02-04T17:01:19+00:00 | 2021-08-20T17:10:35+00:00 | openstates | ocd-bill/8e6a3cd7-5452-4a5e-b3fc-f5c40742a994 | https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB727 | 725aad1823f08b6c904c71305a4bf08047d0ed6657aa7d1b850997c6ced372e3 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon SB 727 (2021 Regular Session) — Relating to taxation; and prescribing an effective date.
Establishes elective entity-level, pass-through business alternative income tax. Imposes tax based on sum of members' shares of distributive proceeds. Transfers proceeds of tax to General Fund. Creates refundable personal income tax credit allowable to members of pass-through entity that elects to pay entity level tax. Allows credit in amount of member's pro rata share of entity-level tax paid.
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
- B-Engrossed (committee substitute) — source
- HREV Amendment -A5 (committee substitute) — source
- House Amendments to A-Engrossed (committee substitute) — source
- SFR Amendment -4 (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Heard and Reported Out with Amendments — 5–2 (pass) · lower
- Heard and Reported Out with Amendments — 4–1 (pass) · upper
- Rules suspended. Senate concurred in House amendments and repassed bill. — 26–1 (pass) · upper
- Third reading. Carried by Boquist, Burdick. Passed. — 22–7 (pass) · upper
- Rules suspended. Third reading. Carried by Nathanson. Passed. — 48–7 (pass) · lower
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-02-04T17:01:19+00:00 Introduction and first reading. Referred to President's desk.
introduction, reading-1, referral-committee - 2021-02-10T19:40:34+00:00 Referred to Finance and Revenue.
referral-committee - 2021-03-17T20:01:00+00:00 Public Hearing held.
- 2021-03-29T20:01:00+00:00 Public Hearing held.
- 2021-05-05T20:01:00+00:00 Public Hearing held.
- 2021-06-14T20:02:00+00:00 Work Session held.
- 2021-06-15T22:27:53+00:00 Recommendation: Do pass with amendments. (Printed A-Eng.)
committee-passage-favorable - 2021-06-16T17:26:58+00:00 Second reading.
reading-2 - 2021-06-17T18:56:59+00:00 Third reading. Carried by Boquist, Burdick. 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 - 2021-06-17T18:57:59+00:00 Vote explanation(s) filed by Heard.
- 2021-06-24T20:02:00+00:00 Public Hearing and Work Session held.
- 2021-06-24T22:33:12+00:00 Recommendation: Do pass with amendments and be printed B-Engrossed.
committee-passage-favorable - 2021-06-25T18:58:36+00:00 Second reading.
reading-2 - 2021-06-25T21:26:20+00:00 Rules suspended. Third reading. Carried by Nathanson. Passed.
passage, reading-3 - 2021-06-25T22:34:27+00:00 Rules suspended. Senate concurred in House amendments and repassed bill.
- 2021-06-26T19:44:51+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 589, 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/8e6a3cd7-5452-4a5e-b3fc-f5c40742a994. Confidence: reported (aggregated from official Oregon legislature records).