Fabio
78 lines
4.5 KiB
Markdown
78 lines
4.5 KiB
Markdown
---
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type: "Bill"
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title: "Relating to audits of partnerships; and prescribing an effective date."
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description: "Establishes partnership and partner audit procedures for Department of Revenue in conformity with federal centralized partnership audit regime. Allows department to issue assessment and collect taxes at partnership level based on adjustments arising from federal partnership-level audit or administrative adjustment request."
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jurisdiction: "us/states/or"
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legislature: "Oregon Legislative Assembly"
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session: "2019 Regular Session"
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identifier: "HB 2101"
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citation: "Oregon HB 2101 (2019 Regular Session)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: []
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version_count: 5
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action_count: 18
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vote_count: 4
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first_action: "2019-01-14T16:54:51+00:00"
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last_action: "2019-05-24T19:17:32+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/788ea072-06cc-425b-aa70-1f13189a31e2"
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source_url: "https://olis.leg.state.or.us/liz/2019R1/Measures/Overview/HB2101"
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source_hash: "c993bb026d749c2d275d011649c06a36d21320f1da990d552a35c0b2ae6a1c58"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-or"]
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---
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# Oregon HB 2101 (2019 Regular Session) — Relating to audits of partnerships; and prescribing an effective date.
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Establishes partnership and partner audit procedures for Department of Revenue in conformity with federal centralized partnership audit regime. Allows department to issue assessment and collect taxes at partnership level based on adjustments arising from federal partnership-level audit or administrative adjustment request.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **House Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2101/House Amendments to Introduced)
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2. **Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2101/Introduced)
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3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2101/A-Engrossed)
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4. **HREV Amendment -1** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/ProposedAmendment/14357)
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5. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2101/Enrolled)
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## Votes
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- Heard and Reported Out with Amendments — **6–0** (pass) · lower
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- Third reading. Carried by Marsh. Passed. — **56–0** (pass) · lower
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- Third reading. Carried by Taylor. Passed. — **26–3** (pass) · upper
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- Heard and Reported Out — **3–0** (pass) · upper
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-01-14T16:54:51+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2019-01-18T19:43:45+00:00** Referred to Revenue. `referral-committee`
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- **2019-01-31T16:31:00+00:00** Public Hearing held.
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- **2019-03-25T15:32:00+00:00** Work Session held.
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- **2019-03-27T23:28:03+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
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- **2019-03-28T18:21:03+00:00** Second reading. `reading-2`
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- **2019-04-01T18:36:58+00:00** Third reading. Carried by Marsh. Passed. `passage, reading-3`
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- **2019-04-02T16:30:54+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
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- **2019-04-04T16:53:54+00:00** Referred to Finance and Revenue. `referral-committee`
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- **2019-04-17T22:01:00+00:00** Public Hearing held.
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- **2019-05-08T22:02:00+00:00** Work Session held.
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- **2019-05-13T16:12:06+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
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- **2019-05-13T17:37:25+00:00** Second reading. `reading-2`
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- **2019-05-14T18:51:58+00:00** Third reading. Carried by Taylor. Passed. `passage, reading-3`
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- **2019-05-15T16:44:31+00:00** Speaker signed. `passage`
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- **2019-05-15T21:41:45+00:00** President signed. `passage`
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- **2019-05-22T23:12:03+00:00** Governor signed. `executive-signature`
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- **2019-05-24T19:17:32+00:00** Chapter 132, (2019 Laws): Effective date September 29, 2019.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/788ea072-06cc-425b-aa70-1f13189a31e2`. Confidence: reported (aggregated from official Oregon legislature records).
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