2017 Regular Session
|At the request of:||(at the request of Governor Kate Brown for Department of Revenue)|
|Regular Sponsors:||(Presession Filed)|
|Bill Title:||Relating to income that is apportionable for corporate tax purposes; and prescribing an effective date.|
For purposes of corporate tax apportionment, redefines income subject to apportionment to align with Multistate Tax Commission model.
Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
|Chapter Number:||Chapter 43|
|Fiscal Impact:||No Fiscal Impact|
|Revenue Impact:||Has Minimal Revenue Impact|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||Chapter Number Assigned|