Oregon Senate Bill 119 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Unknown
Status: Passed on June 10 2021 - 100% progression
Action: 2021-09-25 - Effective date, September 25, 2021.
Text: Latest bill text (Introduced) [PDF]

Requires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object. Requires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object. Eliminates requirement that taxpayer-creator submit appraisal report with tax return. Applies to tax years beginning on or after January 1, 2022. Takes effect on 91st day following adjournment sine die.

Relating to charitable contributions of art objects; and prescribing an effective date.

No sponsor information available at this time.

2021-05-11 - House - House Third Reading (Y: 56 N: 1 NV: 0 Abs: 3) [PASS]
2021-05-05 - House - House Committee Do Pass (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
2021-03-24 - Senate - Senate Third Reading (Y: 23 N: 0 NV: 0 Abs: 7) [PASS]
2021-03-03 - Senate - Senate Committee Do pass (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2021-09-25	Senate	Effective date, September 25, 2021.
2021-06-10	Senate	Chapter 36, 2021 Laws.
2021-05-19	Senate	Governor signed.
2021-05-13	House	Speaker signed.
2021-05-12	Senate	President signed.
2021-05-11	House	Third reading. Carried by Nathanson. Passed. Ayes, 56; Nays, 1--Bonham; Excused, 3--Levy, Lively, Nearman.
2021-05-10	House	Second reading.
2021-05-06	House	Recommendation: Do pass.
2021-05-05	House	Work Session held.
2021-04-20	House	Public Hearing held.
2021-04-07	House	Referred to Revenue.
2021-04-01	House	First reading. Referred to Speaker's desk.
2021-03-24	Senate	Third reading. Carried by Burdick. Passed. Ayes, 23; Absent, 4--Heard, Linthicum, Robinson, Thatcher; Excused, 3--Boquist, Gorsek, Thomsen.
2021-03-18	Senate	Second reading.
2021-03-18	Senate	Recommendation: Do pass.
2021-03-03	Senate	Work Session held.
2021-02-08	Senate	Public Hearing held.
2021-01-19	Senate	Referred to Finance and Revenue.
2021-01-11	Senate	Introduction and first reading. Referred to President's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB119
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB119/Introduced
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/SB119/Enrolled
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/CommitteeReports/MajorityReport/31275
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/Measures/MeasureVotes?id=508055
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/CommitteeReports/MajorityReport/32198
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/Measures/MeasureVotes?id=520832