2018 1st Special Session
Overview
| At the request of: | (at the request of Governor Kate Brown) |
| Chief Sponsors: | Representative Kotek |
| Regular Sponsors: | |
| Bill Title: | Relating to material participation in a business; prescribing an effective date. |
| Catchline/Summary: |
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.
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| 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 |
| Current Committee: | |
| Current Subcommittee: | |
| Subsequent Referral(s): |
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