2018 1st Special Session
|At the request of:||(at the request of Governor Kate Brown)|
|Chief Sponsors:||Representative Kotek|
|Bill Title:||Relating to material participation in a business; prescribing an effective date.|
Expands availability of elective reduced personal income tax rate for certain pass-through income to taxpayers doing business as sole proprietors.
Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
|Chapter Number:||Chapter 1|
|Fiscal Impact:||Has Minimal Fiscal Impact|
|Revenue Impact:||Revenue Impact Issued|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||Chapter Number Assigned|