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2017 Regular Session
Overview
At the request of:
Chief Sponsors:
Regular Sponsors: Revenue
Bill Title: Relating to depreciation of assets; prescribing an effective date.
Catchline/Summary: Disconnects, in calculation of Oregon taxable income, from federal depreciation computation and federal rules for expensing of depreciable business assets for purposes of personal income tax or corporate excise tax.
Applies to property placed in service in tax years beginning on or after January 1, 2018, and to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Chapter Number:
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
Current Subcommittee:
Subsequent Referral(s):
Measure History
Scheduled Events