Relating to elective reduced rate of taxation on pass-through income; prescribing an effective date.
Catchline/Summary:
For purposes of taxpayer election of reduced tax rate for certain pass-through income, reduces tax rates, reduces maximum eligible income and modifies employment requirements. For purposes of taxpayer election of reduced tax rate for certain pass-through income, reduces tax rates, reduces maximum eligible income and modifies employment requirements.
Applies to tax years beginning on or after January 1, 2020.
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
Oregon Legislative Assembly - Public Testimony Registration Form
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HB 2743 House Committee On Revenue
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