Oregon 2018 Regular Session Status: In Committee

SB 1527 — Relating to business taxation; prescribing an effective date.

Last action — In committee upon adjournment.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2018 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Continues use of gross receipts from customers with in-state commercial domicile in numerator of apportionment percentage calculation. Requires gross receipts of broadcaster to be included in numerator if member of affiliated group filing consolidated state return, regardless of whether interstate broadcaster has taxable presence in state. First applies to tax years beginning on or after January 1, 2017. Limits amount of income for which optional reduced rate of personal income tax on nonpassive income attributable to partnership or S corporation may be claimed. Eliminates general rule that sale made to state where taxpayer is not taxable is considered sale in Oregon for apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2019. 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 1527 on the official Oregon source →

Action History

  1. In committee upon adjournment.

  2. Public Hearing held.

  3. Referred to Finance and Revenue.

  4. Introduction and first reading. Referred to President's desk.

  5. Presession Released to the Public.

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 90 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (90)

90 members have not signed on to this bill.

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"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 1527 do?
Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Continues use of gross receipts from customers with in-state commercial domicile in numerator of apportionment percentage calculation. Requires gross receipts of broadcaster to be included in numerator if member of affiliated group filing consolidated state return, regardless of whether interstate broadcaster has taxable presence in state. First applies to tax years beginning on or after January 1, 2017. Limits amount of income for which optional reduced rate of personal income tax on nonpassive income attributable to partnership or S corporation may be claimed. Eliminates general rule that sale made to state where taxpayer is not taxable is considered sale in Oregon for apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjournment sine die.
What is the current status of SB 1527?
This bill died with 2018 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 1527?
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Last checked for changes 3 months ago · updated continuously

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