Fabio
76 lines
3.9 KiB
Markdown
76 lines
3.9 KiB
Markdown
---
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type: "Bill"
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title: "Relating to charitable contributions of art objects; and prescribing an effective date."
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description: "Requires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object. Eliminates requirement that taxpayer-creator submit appraisal report with tax return."
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jurisdiction: "us/states/or"
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legislature: "Oregon Legislative Assembly"
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session: "2021 Regular Session"
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identifier: "SB 119"
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citation: "Oregon SB 119 (2021 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: 2
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action_count: 19
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vote_count: 4
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first_action: "2021-01-11T17:28:22+00:00"
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last_action: "2021-09-25T15:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/e30da7b1-3199-4bed-a4e1-948e1efae30d"
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source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB119"
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source_hash: "74f842c997a1a4e3afc74272cf9e7733a850e9bccfb5cc079fc111d22fe07c3d"
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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 SB 119 (2021 Regular Session) — Relating to charitable contributions of art objects; and prescribing an effective date.
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Requires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object. Eliminates requirement that taxpayer-creator submit appraisal report with tax return.
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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. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB119/Introduced)
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2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB119/Enrolled)
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## Votes
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- Third reading. Carried by Nathanson. Passed. — **56–1** (pass) · lower
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- Heard and Reported Out — **7–0** (pass) · lower
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- Heard and Reported Out — **5–0** (pass) · upper
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- Third reading. Carried by Burdick. Passed. — **23–0** (pass) · upper
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-01-11T17:28:22+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
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- **2021-01-19T19:35:42+00:00** Referred to Finance and Revenue. `referral-committee`
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- **2021-02-08T21:01:00+00:00** Public Hearing held.
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- **2021-03-03T21:02:00+00:00** Work Session held.
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- **2021-03-18T15:17:46+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2021-03-18T18:13:57+00:00** Second reading. `reading-2`
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- **2021-03-24T18:18:14+00:00** Third reading. Carried by Burdick. Passed. `passage, reading-3`
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- **2021-04-01T17:25:35+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2021-04-08T03:21:06+00:00** Referred to Revenue. `referral-committee`
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- **2021-04-20T15:31:00+00:00** Public Hearing held.
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- **2021-05-05T22:17:00+00:00** Work Session held.
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- **2021-05-06T23:16:02+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2021-05-10T18:21:34+00:00** Second reading. `reading-2`
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- **2021-05-11T19:04:28+00:00** Third reading. Carried by Nathanson. Passed. `passage, reading-3`
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- **2021-05-12T18:31:27+00:00** President signed. `passage`
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- **2021-05-13T18:07:57+00:00** Speaker signed. `passage`
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- **2021-05-19T18:37:00+00:00** Governor signed. `executive-signature`
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- **2021-06-10T18:23:55+00:00** Chapter 36, 2021 Laws.
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- **2021-09-25T15:00:00+00:00** Effective date, September 25, 2021.
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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/e30da7b1-3199-4bed-a4e1-948e1efae30d`. Confidence: reported (aggregated from official Oregon legislature records).
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