2017 Regular Session
|At the request of:||(at the request of House Interim Committee on Revenue)|
|Regular Sponsors:||(Presession Filed)|
|Bill Title:||Relating to use of throwback rule in determining corporate minimum tax; prescribing an effective date.|
For purposes of corporate minimum tax, modifies definition of "Oregon sales" to exclude sales made from Oregon to state in which taxpayer is not taxable.
Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
|Fiscal Impact:||May Have Fiscal Impact, But No Statement Yet Issued|
|Revenue Impact:||May Have Revenue Impact, But No Statement Yet Issued|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||In House Committee|
|Current Committee:||House Committee On Revenue|