71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
House Bill 2588
Sponsored by Representative SHETTERLY
CHAPTER ................
AN ACT
Relating to disregarded entities under unemployment compensation
tax law.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Section 2 of this 2001 Act is added to and made
a part of ORS chapter 657. + }
SECTION 2. { + A business entity that has a single owner and
is disregarded as an entity separate from its owner for federal
tax purposes is deemed to be the same employing unit as its owner
for unemployment compensation tax purposes under this
chapter. + }
SECTION 3. { + Section 2 of this 2001 Act applies to tax years
beginning on or after January 1, 2002. + }
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Passed by House February 14, 2001
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate April 25, 2001
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President of Senate
Enrolled House Bill 2588 (HB 2588-INTRO) Page 1
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
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Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled House Bill 2588 (HB 2588-INTRO) Page 2