HB 2142

  • Oregon House Bill
  • 2023 Regular Session
  • Introduced in House Jan 09, 2023
  • House
  • Senate
  • Governor

Relating to determination of commercial activity of taxpayer engaged in farming operation; prescribing an effective date.

Abstract

Adds processor to types of entities from which taxpayer engaged in farming operation may obtain certification stating percentage of in-state agricultural commodity sold to entity, in order to determine taxpayer's commercial activity for purposes of corporate activity tax. Applies to tax years beginning on or after January 1, 2024. Takes effect on 91st day following adjournment sine die.

Bill Sponsors (7)

Votes


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Actions


Jun 25, 2023

House

In committee upon adjournment.

Mar 02, 2023

House

Informational Meeting held.

Feb 08, 2023

House

Public Hearing held.

Jan 11, 2023

House

Referred to Revenue.

Jan 09, 2023

House

First reading. Referred to Speaker's desk.

Bill Text

Bill Text Versions Format
Introduced PDF

Related Documents

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Sources

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