Sign Up
SB 119 Oregon Senate · 2021 Regular Session

Relating to charitable contributions of art objects; and prescribing an effective date.

Summary
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. Applies to tax years beginning on or after January 1, 2022. Takes effect on 91st day following adjournment sine die.
Bill status signed all 5 stages cleared
Introduction
Jan 2021
Committee Review
May 2021
Senate Passage
May 2021
House Passage
May 2021
Signed into Law
May 2021
Introduced Jan 11, 2021 Signed May 19, 2021
Floor votes · Senate Mar 24, 2021 · House May 11, 2021

How they voted

23–0
Passed · 7 other
Total votes 30
Mar 24, 2021
D Democratic18
17 Yea 1
94% Yea
I Independent1
1
0% Nay
R Republican11
6 Yea 5
54% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
19
Key actions
7
Committee
4
May 19, 2021
Signed into law
Governor signed.
upper
May 13, 2021
Lower · Passed
Speaker signed.
lower
May 12, 2021
Upper · Passed
President signed.
upper
May 11, 2021
Lower · Passed
Third reading. Carried by Nathanson. Passed.
lower
May 6, 2021
Lower · Passed
Recommendation: Do pass.
lower
Apr 8, 2021
Committee
Referred to Revenue.
lower
Apr 1, 2021
Introduced
First reading. Referred to Speaker's desk.
lower
Mar 24, 2021
Upper · Passed
Third reading. Carried by Burdick. Passed.
upper
Mar 18, 2021
Upper · Passed
Recommendation: Do pass.
upper
Jan 19, 2021
Committee
Referred to Finance and Revenue.
upper
Jan 11, 2021
Introduced
Introduction and first reading. Referred to President's desk.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.