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2017 Regular Session
Overview
At the request of: (at the request of Governor Kate Brown for Department of Revenue)
Chief Sponsors:
Regular Sponsors: (Presession Filed)
Bill Title: Relating to apportionment of corporate income; and prescribing an effective date.
Catchline/Summary: Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation.
Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Chapter Number: Chapter 549
Fiscal Impact: No Fiscal Impact
Revenue Impact: Revenue Impact Issued
Measure Analysis: Staff Measure Summary / Impact Statements
Current Location: Chapter Number Assigned
Current Committee:
Current Subcommittee:
Subsequent Referral(s):
Measure History
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