Relating to tax treatment of foreign earnings; and prescribing an effective date.
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SB 851 — Relating to tax treatment of foreign earnings; and prescribing an effective date.
Last action — Effective date, September 29, 2019.
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 February 26, 2019. 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
<b>Requires, for Oregon personal income tax purposes, taxpayers to add back amounts deducted as deemed repatriation under one-time transition tax. Requires Department of Revenue to waive penalty or interest due to underpayment or underreporting resulting from add-back requirement. Applies to tax years beginning on or after January 1, 2017.</b> Requires, for Oregon <b>corporate excise or income</b> tax purposes, addition to federal taxable income of amounts deducted as global intangible low-tax income. <b>Allows 80 percent dividends received deduction for global intangible low-tax income. Provides for treatment of global intangible low-tax income in same manner as dividend. Requires apportionment of dividend or global intangible low-taxed income according to taxpayer's applicable apportionment formula. Disallows deduction for foreign-source dividend income, and excludes foreign-source dividend income from apportionment calculation.</b> Applies to tax years beginning on or after January 1, 2018. 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 851 on the official Oregon source →Action History
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Effective date, September 29, 2019.
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Chapter 556, 2019 Laws.
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Governor signed.
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Speaker signed.
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President signed.
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Third reading. Carried by Smith Warner. 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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Referred to Revenue.
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Vote explanation filed by Boquist.
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First reading. Referred to Speaker's desk.
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Third reading. Carried by Hass. Passed.
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Second reading.
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Recommendation: Do pass with amendments. (Printed A-Eng.)
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Public Hearing and Work Session held.
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Work Session held.
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Work Session held.
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Public Hearing and Work Session held.
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Public Hearing and Work Session cancelled.
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Public Hearing and Work Session 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 · 18 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 |
|---|---|---|---|---|
| Unaffiliated | 29 | 5 | 0 | 3 |
| Democrat | 14 | 0 | 0 | 0 |
| Republican | 3 | 6 | 0 | 0 |
| Total | 46 | 11 | 0 | 3 |
| % of votes cast | 77% | 18% | 0% | 5% |
How each member voted (60)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 2 | 0 | 0 | 0 |
| Democrat | 2 | 0 | 0 | 1 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 5 | 0 | 0 | 1 |
| % of votes cast | 83% | 0% | 0% | 17% |
How each member voted (6)
| Member | Party | Vote |
|---|---|---|
| Barbara Smith Warner | — | Yea |
| Lynn Findley | — | Yea |
| Nancy Nathanson | Democrat | Yea |
| Pam Marsh | Democrat | Yea |
| Sue Rieke Smith | Democrat | Not Voting |
| E. Werner Reschke | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 16 | 5 | 0 | 0 |
| Democrat | 6 | 0 | 0 | 0 |
| Republican | 0 | 2 | 0 | 0 |
| Total | 22 | 7 | 0 | 0 |
| % of votes cast | 76% | 24% | 0% | 0% |
How each member voted (29)
| Member | Party | Vote |
|---|---|---|
| Alan Olsen | — | Nay |
| Arnie Roblan | — | Yea |
| Betsy Johnson | — | Yea |
| Bill Hansell | — | Yea |
| Brian Boquist | — | Nay |
| Chuck Riley | — | Yea |
| Chuck Thomsen | — | Nay |
| Cliff Bentz | — | Yea |
| Dallas Heard | — | Yea |
| Dennis Linthicum | — | Nay |
| Elizabeth Steiner Hayward | — | Yea |
| Ginny Burdick | — | Yea |
| Herman Baertschiger Jr. | — | Nay |
| Laurie Monnes Anderson | — | Yea |
| Lee Beyer | — | Yea |
| Mark Hass | — | Yea |
| Michael Dembrow | — | Yea |
| Peter Courtney | — | Yea |
| Sara Gelser | — | Yea |
| Shemia Fagan | — | Yea |
| Tim Knopp | — | Yea |
| Floyd Prozanski | Democrat | Yea |
| James Manning Jr. | Democrat | Yea |
| Jeff Golden | Democrat | Yea |
| Kathleen Taylor | Democrat | Yea |
| Lew Frederick | Democrat | Yea |
| Rob Wagner | Democrat | Yea |
| Fred Girod | Republican | Nay |
| Kim Thatcher | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 4 | 0 | 0 | 0 |
| Democrat | 0 | 0 | 0 | 1 |
| Total | 4 | 0 | 0 | 1 |
| % of votes cast | 80% | 0% | 0% | 20% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Brian Boquist | — | Yea |
| Chuck Riley | — | Yea |
| Cliff Bentz | — | Yea |
| Mark Hass | — | Yea |
| Kathleen Taylor | Democrat | Not Voting |
Subjects
Frequently asked questions
- What does SB 851 do?
- <b>Requires, for Oregon personal income tax purposes, taxpayers to add back amounts deducted as deemed repatriation under one-time transition tax. Requires Department of Revenue to waive penalty or interest due to underpayment or underreporting resulting from add-back requirement. Applies to tax years beginning on or after January 1, 2017.</b> Requires, for Oregon <b>corporate excise or income</b> tax purposes, addition to federal taxable income of amounts deducted as global intangible low-tax income. <b>Allows 80 percent dividends received deduction for global intangible low-tax income. Provides for treatment of global intangible low-tax income in same manner as dividend. Requires apportionment of dividend or global intangible low-taxed income according to taxpayer's applicable apportionment formula. Disallows deduction for foreign-source dividend income, and excludes foreign-source dividend income from apportionment calculation.</b> Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
- What is the current status of SB 851?
- This bill has been enacted into law. Introduced February 26, 2019. Enacted.
- Where can I track SB 851?
- Track SB 851 free on One Click Politics — get push/email alerts when it moves.
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