Relating to taxation; and prescribing an effective date.
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SB 139 — Relating to taxation; and prescribing an effective date.
Last action — Effective date, September 25, 2021.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 11, 2021. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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Cleared a recorded vote
Passed 4 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
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> Applies to tax years beginning on or after January 1, 2021. Takes effect on 91st day following adjournment sine die.
Bill Text
We don't have the full text on file for this bill yet.
Read SB 139 on the official Oregon source →Action History
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Effective date, September 25, 2021.
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Chapter 570, 2021 Laws.
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Governor signed.
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Speaker signed.
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President signed.
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Vote explanation(s) filed by Neron.
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Third reading. Carried by Valderrama. Passed.
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Second reading.
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Recommendation: Do pass.
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Public Hearing and Work Session held.
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Vote explanation(s) filed by Heard.
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Referred to Revenue.
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First reading. Referred to Speaker's desk.
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Third reading. Carried by Burdick, Boquist. Passed.
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Second reading.
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Recommendation: Do pass with amendments. (Printed A-Eng.)
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Work Session held.
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Work Session held.
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Public Hearing held.
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Public Hearing held.
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Referred to Finance and Revenue.
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Introduction and first reading. Referred to President's desk.
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 0 co-sponsors · 90 not signed on · 39 voted No
Sponsors (0)
None.
Co-sponsors (0)
None.
Not signed on (90)
90 members have not signed on to this bill.
Show all 90 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 18 | 2 | 0 | 1 |
| Unaffiliated | 14 | 10 | 0 | 0 |
| Republican | 0 | 14 | 0 | 0 |
| Total | 32 | 26 | 0 | 1 |
| % of votes cast | 54% | 44% | 0% | 2% |
How each member voted (59)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 0 | 2 | 0 | 0 |
| Democrat | 4 | 1 | 0 | 0 |
| Total | 4 | 3 | 0 | 0 |
| % of votes cast | 57% | 43% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Andrea Valderrama | Democrat | Yea |
| Khanh Pham | Democrat | Yea |
| Nancy Nathanson | Democrat | Yea |
| Pam Marsh | Democrat | Yea |
| Sue Rieke Smith | Democrat | Nay |
| Bobby Levy | Republican | Nay |
| E. Werner Reschke | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 7 | 8 | 0 | 0 |
| Democrat | 9 | 1 | 0 | 1 |
| Republican | 0 | 4 | 0 | 0 |
| Total | 16 | 13 | 0 | 1 |
| % of votes cast | 53% | 43% | 0% | 3% |
How each member voted (30)
| Member | Party | Vote |
|---|---|---|
| Betsy Johnson | — | Nay |
| Bill Hansell | — | Nay |
| Bill Kennemer | — | Nay |
| Brian Boquist | — | Yea |
| Chuck Riley | — | Yea |
| Chuck Thomsen | — | Nay |
| Dallas Heard | — | Nay |
| Dennis Linthicum | — | Nay |
| Elizabeth Steiner Hayward | — | Yea |
| Ginny Burdick | — | Yea |
| Lee Beyer | — | Yea |
| Lynn Findley | — | Nay |
| Michael Dembrow | — | Yea |
| Peter Courtney | — | Yea |
| Tim Knopp | — | Nay |
| Chris Gorsek | Democrat | Yea |
| Deb Patterson | Democrat | Nay |
| Floyd Prozanski | Democrat | Yea |
| James Manning Jr. | Democrat | Not Voting |
| Jeff Golden | Democrat | Yea |
| Kate Lieber | Democrat | Yea |
| Kathleen Taylor | Democrat | Yea |
| Kayse Jama | Democrat | Yea |
| Lew Frederick | Democrat | Yea |
| Rob Wagner | Democrat | Yea |
| Sara Gelser Blouin | Democrat | Yea |
| Dick Anderson | Republican | Nay |
| Fred Girod | Republican | Nay |
| Kim Thatcher | Republican | Nay |
| Noah Robinson | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 3 | 1 | 0 | 0 |
| Democrat | 1 | 0 | 0 | 0 |
| Total | 4 | 1 | 0 | 0 |
| % of votes cast | 80% | 20% | 0% | 0% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Brian Boquist | — | Yea |
| Chuck Riley | — | Yea |
| Ginny Burdick | — | Yea |
| Lynn Findley | — | Nay |
| Rob Wagner | Democrat | Yea |
Subjects
Frequently asked questions
- What does SB 139 do?
- 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> Applies to tax years beginning on or after January 1, 2021. Takes effect on 91st day following adjournment sine die.
- What is the current status of SB 139?
- This bill has been enacted into law. Introduced January 11, 2021. Enacted.
- Where can I track SB 139?
- Track SB 139 free on One Click Politics — get push/email alerts when it moves.
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