HB 3373

  • Oregon House Bill
  • 2021 Regular Session
  • Introduced in House Jun 23, 2021
  • Passed House Jun 22, 2021
  • Passed Senate Jun 24, 2021
  • Signed by Governor Jul 19, 2021

Relating to taxpayers; and prescribing an effective date.

Abstract

Establishes office of Taxpayer Advocate in Department of Revenue. Establishes functions, powers and duties of office. Authorizes Taxpayer Advocate to issue order directing action by department if taxpayer experiences significant hardship due to administration of tax laws by department. Requires Taxpayer Advocate to report biennially on operation of office to committee of Legislative Assembly related to revenue. Becomes operative January 1, 2022. Directs magistrate division of Oregon Tax Court to order attorney fees if opposing party disobeys court order or makes assertion without objectively reasonable basis. Allows attorney fees in cases involving transit self-employment taxes. Applies to judgments entered on or after effective date of Act. Takes effect on 91st day following adjournment sine die.

Bill Sponsors (9)

Votes


Actions


Sep 25, 2021

House

Chapter 555, (2021 Laws): Effective date September 25, 2021.

Jul 19, 2021

House

Governor signed.

Jun 26, 2021

Senate

President signed.

Jun 25, 2021

House

Speaker signed.

Jun 24, 2021

Senate

Vote explanation(s) filed by Heard.

Jun 24, 2021

Senate

Rules suspended. Third reading. Carried by Golden. Passed.

Jun 24, 2021

Senate

Second reading.

Jun 24, 2021

Senate

Recommendation: Do pass the B-Eng. bill.

Jun 23, 2021

Senate

Referred to Ways and Means.

Jun 23, 2021

Senate

First reading. Referred to President's desk.

Jun 22, 2021

House

Rules suspended. Third reading. Carried by Fahey. Passed.

Jun 22, 2021

House

Second reading.

Jun 21, 2021

House

Recommendation: Do pass with amendments and be printed B-Engrossed.

Jun 18, 2021

House

Work Session held.

Jun 15, 2021

House

Returned to Full Committee.

Jun 15, 2021

House

Work Session held.

Jun 13, 2021

House

Assigned to Subcommittee On General Government.

Jun 02, 2021

House

Referred to Ways and Means by prior reference.

Jun 02, 2021

House

Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference.

May 27, 2021

House

Work Session held.

May 25, 2021

House

Work Session held.

Apr 22, 2021

House

Work Session held.

Apr 05, 2021

House

Public Hearing held.

Mar 18, 2021

House

Referred to Revenue with subsequent referral to Ways and Means.

Mar 16, 2021

House

First reading. Referred to Speaker's desk.

Bill Text

Bill Text Versions Format
A-Engrossed PDF
B-Engrossed PDF
Enrolled PDF
House Amendments to A-Engrossed PDF
House Amendments to Introduced PDF
Introduced PDF
HREV Amendment -2 PDF
JWM Amendment -A3 PDF

Related Documents

Document Format
No related documents.

Sources

Data on Open States is updated periodically throughout the day from the official website of the Oregon Legislative Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.