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---
type: "Bill"
title: "Relating to tax expenditures."
description: "<i>Extends sunset for exemption from income or corporate excise taxes of capital gains from sale of manufactured dwelling park to certain entities. Creates</i>] <b>Eliminates</b> sunset for provisions granting exemptions from filing and payment of taxes and from establishment of domicile in state to companies and workers in state solely to perform disaster and emergency related work."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2019 Regular Session"
identifier: "HB 2127"
citation: "Oregon HB 2127 (2019 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 23
vote_count: 5
first_action: "2019-01-14T16:54:51+00:00"
last_action: "2019-06-10T15:43:41+00:00"
source: "openstates"
source_identifier: "ocd-bill/ee9daa7e-cd2b-49ac-862f-d7be60856343"
source_url: "https://olis.leg.state.or.us/liz/2019R1/Measures/Overview/HB2127"
source_hash: "5d883a863e7119557a840419d2ff2c74ff55f2325281da1cdd81b24fc8c81811"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-or"]
---
# Oregon HB 2127 (2019 Regular Session) — Relating to tax expenditures.
<i>Extends sunset for exemption from income or corporate excise taxes of capital gains from sale of manufactured dwelling park to certain entities. Creates</i>] <b>Eliminates</b> sunset for provisions granting exemptions from filing and payment of taxes and from establishment of domicile in state to companies and workers in state solely to perform disaster and emergency related work.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **House Amendments to Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2127/House Amendments to Introduced)
2. **Introduced** (filed) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2127/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2127/A-Engrossed)
4. **HREV Amendment -2** (committee substitute) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/ProposedAmendment/15748)
5. **Enrolled** (enrolled) — [source](https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB2127/Enrolled)
## Votes
- Third reading. Carried by Marsh. Passed. — **570** (pass) · lower
- Third reading. Carried by Boquist. Passed. — **280** (pass) · upper
- Heard and Reported Out — **90** (pass) · lower
- Heard and Reported Out — **50** (pass) · upper
- Heard and Reported Out with Amendments — **60** (pass) · lower
## Timeline
The legislative action history — every referral, reading, and vote.
- **2019-01-14T16:54:51+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2019-01-18T19:43:45+00:00** Referred to Human Services and Housing with subsequent referral to Revenue. `referral-committee`
- **2019-02-25T21:01:00+00:00** Public Hearing held.
- **2019-03-04T21:02:00+00:00** Work Session held.
- **2019-03-08T17:21:58+00:00** Recommendation: Do pass and be referred to Revenue by prior reference. `committee-passage-favorable`
- **2019-03-08T17:21:59+00:00** Referred to Revenue by prior reference. `referral-committee`
- **2019-04-03T15:31:00+00:00** Public Hearing held.
- **2019-04-18T15:32:00+00:00** Work Session held.
- **2019-04-22T15:55:11+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2019-04-23T18:03:38+00:00** Second reading. `reading-2`
- **2019-04-24T18:45:53+00:00** Third reading. Carried by Marsh. Passed. `passage, reading-3`
- **2019-04-25T16:36:44+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2019-04-26T20:13:22+00:00** Referred to Finance and Revenue. `referral-committee`
- **2019-05-09T22:01:00+00:00** Public Hearing held.
- **2019-05-16T22:02:00+00:00** Work Session held.
- **2019-05-21T15:48:22+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2019-05-21T16:53:45+00:00** Second reading. `reading-2`
- **2019-05-22T17:05:02+00:00** Carried over to 05-23 by unanimous consent.
- **2019-05-23T19:45:18+00:00** Third reading. Carried by Boquist. Passed. `passage, reading-3`
- **2019-05-24T21:34:58+00:00** Speaker signed. `passage`
- **2019-05-28T20:46:10+00:00** President signed. `passage`
- **2019-06-04T22:28:12+00:00** Governor signed. `executive-signature`
- **2019-06-10T15:43:41+00:00** Chapter 203, (2019 Laws): Effective date January 1, 2020.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ee9daa7e-cd2b-49ac-862f-d7be60856343`. Confidence: reported (aggregated from official Oregon legislature records).