Relating to taxation of income from pass-through entities; prescribing an effective date.
Summary
Repeals provision requiring, for Oregon income tax purposes, addition to federal taxable income of amount of federal deduction for qualified business income from pass-through entity. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2019
Committee Review
Floor Vote
Governor
Introduced Jan 14, 2019
Last action Jul 1, 2019
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
3
Key actions
1
Committee
2
Jul 1, 2019
Upper · Passed
In committee upon adjournment.
upper
Jan 15, 2019
Committee
Referred to Finance and Revenue.
upper
Jan 14, 2019
Introduced
Introduction and first reading. Referred to President's desk.
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
BB
Brian Boquist
IIndependent
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