l9n/ Oregon

2013 Regular Session

House Bill 3367

Establishes connection to federal law for purposes of earned income tax credit.

Became law as Chapter 750, Oregon Laws 2013, signed August 14, 2013, 170 days after it was filed. In force from October 7, 2013.

What it does

The synopsis the Legislative Assembly published with the bill.

<i>Increases percentage of federal earned income tax credit allowable as credit against Oregon personal income tax. Applies to tax years beginning on or after January 1, 2013, and before January 1, 2020.</i>] Establishes connection to federal law for purposes of earned income tax credit. <b>Phases out, based on income, amount of itemized deduction allowed for elderly medical expenses. For purposes of personal income taxation, corrects amount of federal income tax subtraction allowed for taxpayers who are husband and wife filing separate tax returns.</b> Extends sunsets for certain income and corporate excise tax credits. Extends sunset for tax subtraction for manufactured dwelling park closures. <b>Provides that corporate excise tax credit allowed for qualified research activities may not be claimed for amount allowable as deduction.</b> Restricts availability of tax credit for political contributions based on income. Places additional restrictions on eligibility for tax credit for practice of rural medicine. <i>Increases amount of tax credit allowed for provision of volunteer emergency medical services in rural area.</i>] <b>Applies to tax years beginning on or after January 1, 2014.</b> Modifies terminology in statutes addressing farmworker housing. <b>Applies to tax years beginning on or after January 1, 2013.</b> Modifies<b>, for fiscal years beginning on or after July 1, 2013,</b> provisions related to Oregon Production Investment Fund and making of reimbursements to local filmmakers. Increases amount of maximum total tax credits for certified film production development contributions for fiscal year. Allows entire tax credit for transportation project to be claimed in first allowable tax year. Disallows biomass tax credit for canola grown in Willamette Valley. Applies to tax years beginning on or after January 1, 2014. Requires that revenue impact statement prepared on measure that would create tax expenditure include revenue impact for at least three consecutive biennia, beginning with current biennium. Requires that revenue impact statement prepared on measure that would create or extend tax expenditure include description of public policy purpose of tax expenditure. Requires future tax expenditures to sunset within six tax years of initial tax year in which tax expenditure is applicable. Sunsets credit allowed for insurers providing workers' compensation coverage. <i>Establishes income tax credit for manufacturing facility if taxpayer makes capital investment. Provides for certification by Oregon Business Development Department. Authorizes department to certify business firms on or after October 1, 2013, and on or before December 31, 2017. Limits amount of credits allowed per biennium. Applies to tax years beginning on or after January 1, 2014, and before January 1, 2018.</i>] Takes effect on 91st day following adjournment sine die.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

    1 co-sponsor

    HREV

    Its course

    February 25 to August 14, 2013, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

    Each committee stop sits inside its chamber.

    Every action25 actions on 12 days

    In the House of RepresentativesFeb 25 to Jul 1126 days

    Waiting for a committeeFeb 25 to Mar 47 days

    RevenueMar 4 to Jul 1119 days

    In the SenateJul 1 to Jul 76 days

    Waiting for a committeeJul 1 to Jul 21 day

    Finance and RevenueJul 2 to Jul 75 days

    Back in the House of RepresentativesJul 7 to Jul 103 days

    With the GovernorJul 10 to Aug 1435 days

    Votes

    Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.

    • House of Representatives, third reading51–6

      Passed · Jul 1 · 3 present

    • Finance and Revenue with the recommendation to adopt the B-23 amendments14–16

      Jul 7

    • Senate, third reading16–14

      Jul 7

    • Senate, third reading22–8

      Passed · Jul 7

    • House of Representatives, concurrence50–9

      Agreed to the other chamber's changes · Jul 8 · 1 present

    Amendments

    Each amendment offered, and what became of it.

    • House of Representatives committee amendmentAdopted

      Adopted Jul 1

    • Senate committee amendmentAdopted

      Adopted Jul 7

    Text

    Each version as the Legislative Assembly printed it.

    l9n doesn't hold this bill's text yet.

    What happened

    In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.

    In the House of Representatives Feb 25 – Jul 1

    1. Feb 25Introduced
    2. Mar 4Sent to Revenue
    3. Jun 21Heard in Revenue
    4. Jun 27Heard in Revenue
    5. Jul 1Heard in Revenue
    6. Revenue recommended it as amended
    7. Read a second time
    8. Passed the House of Representatives, 51 to 6

    In the Senate Jul 2 – Jul 7

    1. Jul 2Arrived in the Senate
    2. Sent to Finance and Revenue
    3. Jul 6Heard in Finance and Revenue
    4. Jul 7Finance and Revenue recommended it as amended
    5. Read a second time
    6. Passed the Senate, 22 to 8

    Back in the House of Representatives Jul 8 – Jul 10

    1. Jul 8The House of Representatives agreed to the Senate's amendments and passed it again, 50 to 9
    2. Jul 10Signed in the House of Representatives

    To the Governor Jul 15 – Aug 14

    1. Jul 15Signed in the Senate
    2. Aug 14Signed by the Governor
    3. Became chapter 750 of Oregon Laws 2013, in force from October 7, 2013
    All 25 actions, as published
    1. Feb 25First reading. Referred to Speaker's desk.House of Representatives
    2. Mar 4Referred to Revenue.House of Representatives
    3. Jun 21Public Hearing held.House of Representatives
    4. Jun 27Work Session held.House of Representatives
    5. Jul 1Work Session held.House of Representatives
    6. Jul 1Recommendation: Do pass with amendments and be printed A-Engrossed.House of Representatives
    7. Jul 1Second reading.House of Representatives
    8. Jul 1Rules suspended. Third reading. Carried by Barnhart. Passed.House of Representatives
    9. Jul 1Potential conflict(s) of interest declared by Keny-Guyer, Nathanson, Tomei.House of Representatives
    10. Jul 1Vote explanation(s) filed by Hanna.House of Representatives
    11. Jul 2First reading. Referred to President's desk.Senate
    12. Jul 2Referred to Finance and Revenue.Senate
    13. Jul 6Public Hearing and Work Session held.Senate
    14. Jul 7Recommendation: Do pass with amendments to the A-Eng. bill. (Printed B-Eng.)Senate
    15. Jul 7(Amendments distributed.)Senate
    16. Jul 7Second reading.Senate
    17. Jul 7Motion to rerefer to Finance and Revenue with the recommendation to adopt the B-23 amendments failed.Senate
    18. Jul 7Parliamentary inquiry whether bill is revenue raising bill that requires 3/5 majority vote. President Courtney ruled bill was not revenue raising and required 16 votes. Sen. Boquist and Ferrioli appealed. Ruling of the chair upheld.Senate
    19. Jul 7Rules suspended. Third reading. Carried by Burdick. Passed.Senate
    20. Jul 8House concurred in Senate amendments and repassed bill.House of Representatives
    21. Jul 8Potential conflict(s) of interest declared by Keny-Guyer, Nathanson.House of Representatives
    22. Jul 10Speaker signed.House of Representatives
    23. Jul 15President signed.Senate
    24. Aug 14Governor signed.House of Representatives
    25. Aug 14Chapter 750, (2013 Laws): Effective date October 7, 2013.House of Representatives