Revenue

House Bill 3129 · Requires that non-PERS public employer that employs police officers or firefighters and imposes income tax must either exempt all local, state and federal retirees from tax or provide benefit increases to employer's retired police officers or firefighters that are adequate to compensate retirees for taxation of retirement benefits.

Sent May 11, 2007 · Stopped in committee after 48 days · 1 committee amendment, adopted

Senate Bill 859 · Expands number of entities that must be listed on Oregon income tax return forms for charitable donations by refund checkoff.

Sent May 11, 2007 · Reported out after 32 days · then passed the House of Representatives, and became law

House Bill 2588 · Provides that school may not have more than 10 percent of average daily membership absent during month school is in operation.

Sent May 9, 2007 · Stopped in committee after 50 days

House Bill 3488 · Exempts alternative energy system from property tax if system is net metering facility or other system primarily designed to offset onsite electricity use.

Sent May 9, 2007 · Reported out after 34 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2001 · Directs Secretary of State to conduct performance and program audits on tax expenditures.

Sent May 8, 2007 · Stopped in committee after 51 days

House Bill 2653 · Increases fuel tax and motor carrier taxes.

Sent May 8, 2007 · Stopped in committee after 51 days

House Bill 2735 · Establishes payment obligation for manufactured dwelling park landlord closing manufactured dwelling park or portion of park.

Sent May 8, 2007 · Reported out after 38 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3018 · Authorizes issuance of Highway User Tax Bonds in aggregate principal amount sufficient to produce net proceeds of not more than $200 million.

Sent May 8, 2007 · Stopped in committee after 51 days · 1 committee amendment, adopted

House Bill 3368 · Creates Health Insurance Exchange Corporation for purpose of providing greater choice of, greater access to, greater portability of and better quality health insurance products.

Sent May 8, 2007 · Stopped in committee after 51 days

House Bill 3500 · Modifies provisions relating to pollution control incentives.

Sent May 8, 2007 · Reported out after 46 days · did not pass the House of Representatives

House Bill 2217 · Increases corporate minimum tax that applies to C corporations.

Sent May 7, 2007 · Stopped in committee after 52 days · 1 committee amendment, adopted

House Bill 3202 · Increases exemption from taxable income allowed for compensation earned by members of Armed Forces of United States.

Sent May 7, 2007 · Stopped in committee after 52 days · 1 committee amendment, adopted

Senate Bill 178 · Changes definition of "single trade or business" to "unitary business" for corporate income and excise tax purposes.

Sent May 7, 2007 · Reported out after 9 days · then passed the House of Representatives, and became law

Senate Bill 180 · Modifies definition of "financial organization" for corporate excise and income tax purposes.

Sent May 7, 2007 · Stopped in committee after 52 days

Senate Bill 777 · Extends sunset date for rehabilitated property tax abatement program to January 1, 2017.

Sent May 7, 2007 · Reported out after 9 days · then passed the House of Representatives, and became law

Senate Bill 806 · Authorizes municipal corporation to certify certain tax levies approved by voters in second fiscal year of biennial budgeting period.

Sent May 7, 2007 · Reported out after 14 days · then passed the House of Representatives, and became law

Senate Bill 814 · Permits tax roll officer to correct errors in valuation judgment at any time during appeal to tax court if correction results in reduced tax.

Sent May 7, 2007 · Reported out after 29 days · then passed the House of Representatives, and became law

Senate Bill 815 · Provides for treatment of property transferred from taxable entity to tax-exempt entity or from tax-exempt entity to taxable entity during tax year.

Sent May 7, 2007 · Reported out after 28 days · then passed the House of Representatives, and became law

House Bill 2779 · Establishes corporate income and excise tax credit for certain facility costs of business firms that construct facilities and engage in business operations in which average annual gross payroll and increase in number of employees meet specified requirements.

Sent May 4, 2007 · Reported out after 52 days · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 3197 · Establishes one-time tax credit for health care provider participating in TRICARE system.

Sent May 4, 2007 · Stopped in committee after 55 days · 1 committee amendment, adopted

House Bill 3205 · Creates tax credit for taxpayer who is war veteran and who pays or incurs premium costs during tax year for long term care insurance that provides long term care coverage of taxpayer.

Sent May 4, 2007 · Stopped in committee after 55 days · 1 committee amendment, adopted

House Bill 3295 · Establishes principal residence property tax exemption from local option property taxes for dwelling units of senior citizens and persons with disabilities.

Sent May 4, 2007 · Stopped in committee after 55 days · 1 committee amendment, adopted

House Bill 3479 · Excludes natural resource property and property used in commercial fishing operations from value of gross estate of decedent for Oregon inheritance tax purposes.

Sent May 4, 2007 · Stopped in committee after 55 days

House Bill 3549 · Imposes limits on property line adjustments.

Sent May 4, 2007 · Stopped in committee after 55 days

House Bill 3552 · Requires tax collector to cancel taxes and assessments on abandoned manufactured dwellings and floating homes upon occurrence of specified events.

Sent May 2, 2007 · Stopped in committee after 57 days

House Bill 2752 · Provides that taxpayer is not disqualified from claiming working family child care income tax credit solely because taxpayer's spouse has disability, if disability is such that it prevents taxpayer's spouse from providing child care, being gainfully employed, seeking employment and attending school.

Sent April 27, 2007 · Reported out after 42 days · then passed the House of Representatives, and became law

House Bill 3156 · Modifies definition of "disabled person" for purposes of homestead property tax deferral to include disabled veterans.

Sent April 27, 2007 · Stopped in committee after 62 days

House Bill 3201 · Creates subtraction from federal taxable income for income from TRICARE paid to health care provider in first two years of provider's participation in TRICARE system.

Sent April 27, 2007 · Reported out after 38 days · then passed the House of Representatives, and became law

House Bill 3364 · Adds fees for requests for preliminary certification of reforestation projects by State Forester to costs included in project costs for purposes of income tax credit for reforestation projects.

Sent April 27, 2007 · Reported out after 49 days · then passed the House of Representatives, and became law

House Bill 3058 · Changes definition of prepaid managed care health services organization for purposes of managed care assessment.

Sent April 26, 2007 · Stopped in committee after 63 days

House Bill 3059 · Establishes hospital assessment rate.

Sent April 26, 2007 · Stopped in committee after 63 days

House Bill 3057 · Reduces maximum hospital assessment rate.

Sent April 25, 2007 · Reported out after 48 days · then passed the House of Representatives, and became law

House Bill 3264 · Directs Economic and Community Development Department to file annual Unified Economic Development Report detailing development subsidies.

Sent April 25, 2007 · Stopped in committee after 64 days

House Bill 3331 · Establishes personal income tax credit for individuals donating certain transplanted organs during tax year.

Sent April 25, 2007 · Reported out after 61 days · then passed the House of Representatives, and not the Senate

House Bill 3548 · Adds dairy processors and egg processors to food processors eligible for property tax exemptions.

Sent April 24, 2007 · Stopped in committee after 65 days

House Bill 2938 · Increases amount of property tax exemption for disabled veterans and surviving spouses of war veterans to $25,000 of value of homestead or personal property.

Sent April 23, 2007 · Stopped in committee after 66 days

Senate Bill 69 · Repeals requirements relating to emergency lottery computer database center.

Sent April 23, 2007 · Reported out after 39 days · then passed the House of Representatives, and became law

House Bill 3158 · Allows employer credit against income taxes for amounts paid as compensation to employees who are members of military reserves, Oregon National Guard or other organized militia, during periods in which employees are providing active duty military service.

Sent April 20, 2007 · Stopped in committee after 69 days · 1 committee amendment, adopted

Senate Bill 39 · Establishes reporting requirements and enhanced penalties for persons who use certain transactions to underpay tax liability.

Sent April 20, 2007 · Reported out after 39 days · then passed the House of Representatives, and became law

Senate Bill 653 · Permits tax-exempt entities to claim exemption for property held under sublease from taxable owner under certain conditions.

Sent April 20, 2007 · Reported out after 48 days · then passed the House of Representatives, and became law

Senate Bill 816 · Modifies amounts that may be subtracted from federal taxable income for contributions to college savings network accounts.

Sent April 20, 2007 · Reported out after 64 days · did not pass the House of Representatives

House Bill 2535 · Imposes malt beverage cost recovery fee on malt beverages.

Sent April 19, 2007 · Stopped in committee after 70 days

House Bill 3243 · Establishes credit against personal income tax for amounts paid by eligible taxpayer who paid for and received instruction leading to degree or recognized certificate from post-secondary institution.

Sent April 19, 2007 · Stopped in committee after 70 days · 1 committee amendment, adopted

House Bill 2961 · Imposes $10 fee for filing of petitions for marital annulment, dissolution or separation, and for filing of responses to petitions for marital annulment, dissolution or separation.

Sent April 18, 2007 · Reported out after 26 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3537 · Exempts from taxation real and personal property of retail stores operated to provide funding for nonprofit housing programs.

Sent April 17, 2007 · Reported out after 21 days · then passed the House of Representatives, and became law

Senate Bill 416 · Allows governing body to exclude certain districts or properties from participation in historic property special assessment program.

Sent April 17, 2007 · Reported out after 49 days · then passed the House of Representatives, and became law

Senate Bill 697 · Allows county assessor to reduce maximum assessed value of property when buildings are demolished or removed.

Sent April 17, 2007 · Reported out after 34 days · then passed the House of Representatives, and became law

House Bill 2400 · Creates personal income tax credit for physicians who provide medical care to residents of Oregon Veterans' Home.

Sent April 13, 2007 · Stopped in committee after 76 days · 1 committee amendment, adopted

House Bill 2641 · Changes amount of school district local option taxes that are not considered local revenue for purposes of State School Fund distribution formula.

Sent April 12, 2007 · Reported out after 47 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2810 · Extends sunset date on income tax credits for contributions to Child Care Division.

Sent April 10, 2007 · Reported out after 51 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2811 · Removes annual limit on tax credit certificates issued for contributions to Child Care Division.

Sent April 10, 2007 · Stopped in committee after 79 days

House Bill 2422 · Imposes additional tax on distributions of cigarettes.

Sent April 5, 2007 · Stopped in committee after 84 days

House Bill 3044 · Increases Emergency Fire Cost Committee fees and forest products harvest tax for fire suppression purposes.

Sent April 5, 2007 · Reported out after 41 days · then passed the House of Representatives, and became law

House Bill 3468 · Creates privilege tax for harvesting merchantable forest products for purpose of administering Oregon smoke management plan.

Sent April 5, 2007 · Reported out after 35 days · did not pass the House of Representatives

House Bill 3535 · Establishes Oregon State Police Patrol Division Fund.

Sent April 4, 2007 · Moved on without a report after 21 days, 31–29 · did not pass the House of Representatives

House Bill 2369 · Extends period of applicability of emergency communications tax.

Sent April 2, 2007 · Reported out after 51 days · then passed the House of Representatives, and became law

House Bill 2177 · Extends sunset of Medicaid managed care assessment.

Sent March 28, 2007 · Stopped in committee after 92 days

House Bill 2183 · Extends period for which hospital provider taxes are imposed.

Sent March 28, 2007 · Stopped in committee after 92 days

Senate Bill 64 · Makes records of certain investments of State Treasurer, Oregon Growth Account Board and Oregon Investment Council exempt from disclosure under public records law.

Sent March 28, 2007 · Reported out after 41 days · then passed the House of Representatives, and became law

Senate Bill 211 · Increases amount transferred each fiscal year from State School Fund to High Cost Disabilities Account.

Sent March 28, 2007 · Reported out after 65 days · then passed the House of Representatives, and became law

Senate Bill 66 · Prohibits discrete investment of state funds unless legislative intent to allow investment is clear.

Sent March 27, 2007 · Reported out after 42 days · then passed the House of Representatives, and became law

Senate Bill 579 · Allows Oregon Growth Account to be invested in emerging growth businesses that are not in traded sector industries.

Sent March 27, 2007 · Reported out after 42 days · then passed the House of Representatives, and became law

House Bill 2670 · Grants income tax credit to firefighters who provide volunteer services to rural fire protection districts or fire departments.

Sent March 26, 2007 · Stopped in committee after 94 days · 1 committee amendment, adopted

House Bill 2500 · Modifies qualification for tax credit for volunteer emergency medical technicians.

Sent March 22, 2007 · Stopped in committee after 98 days · 1 committee amendment, adopted

House Bill 3531 · Prohibits counties from imposing surcharge on Oregon income tax.

Sent March 22, 2007 · Stopped in committee after 98 days

House Bill 3532 · Permits counties to reduce certain certified expenditures subject to conditions.

Sent March 22, 2007 · Reported out after 7 days · then passed the House of Representatives, and became law

House Bill 2625 · Authorizes issuance of lottery bonds for grants to agencies in executive department and certain private companies to acquire fuel cell systems.

Sent March 21, 2007 · Stopped in committee after 99 days · 1 committee amendment, adopted

House Bill 3530 · Allows city incorporated after certain date and not within urban growth boundary to issue short-term obligations before fiscal period in which tax revenues or other moneys are anticipated.

Sent March 21, 2007 · Reported out after 13 days · then passed the House of Representatives, and became law

House Bill 3417 · Creates main street property incremental tax credit of one-third of increase in assessed property value for owners rehabilitating main street property.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3421 · Increases tax on malt beverages over five-year period.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3422 · Establishes Oregon State Police Fund.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3423 · Reduces rate of tax on capital gains of personal income and corporate income and excise taxpayers.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3425 · Reduces rate of tax on capital gains of personal income taxpayers and corporate income and excise taxpayers.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3430 · Modifies threshold level of value of estate at which inheritance tax return is required to be filed.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3478 · Adds dairy processors to food processors eligible for property tax exemption.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3493 · Creates tax credit for taxpayer who contributes to charitable organization providing significant social welfare services.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3508 · Creates sunset provision for personal income or corporate excise or income tax expenditures that are not required under federal law or Oregon Constitution, or to avoid double taxation.

Sent March 20, 2007 · Stopped in committee after 100 days

House Bill 3514 · Requires taxpayer to add to federal taxable income for Oregon tax purposes any amounts claimed as deductions for wages paid, if wages were paid to undocumented worker.

Sent March 20, 2007 · Reported out after 84 days · then passed the House of Representatives, and not the Senate

House Bill 2104 · Reduces dormancy period from five years to three years for unclaimed property held by financial institutions, insurance companies and intangible equity ownership interests.

Sent March 19, 2007 · Reported out after 30 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3261 · Imposes fee on each fuel supplier and utility based on amount of carbon dioxide to be emitted upon consumption of carbon-based fuel, when carbon-based fuel is sold by fuel supplier to consumers in state or is used to produce carbon-generated electricity supplied by utility to consumers in state.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3381 · Requires approval of urban renewal plan by each taxing district with tax revenues that will be reduced upon adoption of urban renewal plan.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3401 · Requires corporate income and excise taxpayers that receive certain tax-deferred financing income from foreign corporations for federal tax purposes to add that amount of income back to federal taxable income for Oregon tax purposes.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3411 · Increases value of estate for which small estate affidavit may be filed.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3449 · Includes revenues received by school districts from local governments and special government bodies as local revenues for purposes of calculation of State School Fund grant.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3452 · Modifies requirements for self-insurance programs established by three or more public bodies.

Sent March 19, 2007 · Reported out after 88 days · did not pass the House of Representatives

House Bill 3454 · Provides that manufacturer of roll-your-own tobacco must make escrow payments in same manner as manufacturers of cigarettes for purpose of providing source for payment of certain judgments and settlements on claims against manufacturer.

Sent March 19, 2007 · Reported out after 52 days · then passed the House of Representatives, and became law

House Bill 3455 · Revises definition of "consolidated billing tax rate" to include urban renewal plans substantially amended.

Sent March 19, 2007 · Reported out after 71 days · then passed the House of Representatives, and became law

House Bill 3459 · Creates Task Force on Property Tax.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3460 · Creates main street property special assessment for unoccupied properties at least 50 years of age at time of application for special assessment.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3482 · Changes membership of Oregon Facilities Authority from five members to seven members and declares that members serve at pleasure of State Treasurer.

Sent March 19, 2007 · Reported out after 29 days · then passed the House of Representatives, and became law

House Bill 3498 · Allows county to sell or transfer delinquent tax accounts.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3504 · Increases maximum amount of research and development tax credits.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3505 · Increases amount of research and development tax credit.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 3506 · Establishes five tiers of corporate minimum tax on corporations that are not S corporations, based on level of Oregon sales.

Sent March 19, 2007 · Stopped in committee after 101 days

House Bill 2294 · Modifies tax credit requirements for fish screening and by-pass devices.

Sent March 16, 2007 · Reported out after 61 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3265 · Revises public finance laws and procedures.

Sent March 16, 2007 · Reported out after 75 days · then passed the House of Representatives, and became law

House Bill 3271 · Requires Legislative Assembly to fully fund Department of State Police from General Fund revenues.

Sent March 16, 2007 · Stopped in committee after 104 days

House Bill 3276 · Permits institution or organization claiming exemption from property taxation to file statement after late filing deadline.

Sent March 16, 2007 · Stopped in committee after 104 days

House Bill 3373 · Reduces rate of tax on capital gains of personal income taxpayers and establishes graduated capital gains tax rates based on amounts of capital gains realized by taxpayers.

Sent March 16, 2007 · Stopped in committee after 104 days

House Bill 3213 · Allows personal income taxpayers to subtract amounts paid as personal interest from taxable income.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3221 · Bases calculation of State School Fund grant on number of actual instructional hours provided to resident pupils.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3246 · Creates income tax credit for qualified investments in new machinery and equipment.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3255 · Imposes additional privilege tax on malt beverages of $___ per barrel.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3256 · Increases inheritance tax on transfers by reason of death of decedent.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3257 · Authorizes state to impose state ad valorem real property tax of $1 per $1,000 of real market value.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3258 · Permits counties dependent on federal forest reserve receipts or appropriations to impose real estate transfer tax.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3259 · Requires interim committees of Legislative Assembly having principal jurisdiction over state expenditures to review tax expenditures and prepare written findings and recommendations.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3260 · Creates Tax Accountability Commission to review list of tax expenditures.

Sent March 15, 2007 · Reported out after 97 days · then passed the House of Representatives, and not the Senate

House Bill 3262 · Authorizes local government to invest additional funds in local government investment pool for which local government official specifies lesser need for liquidity, to seek to obtain higher return on investment than otherwise possible with focus of investments on liquidity.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3263 · Requires corporations doing business in Oregon to file tax disclosure statements with Secretary of State.

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3293 · Removes sunset on property tax exemption for certain summer homes located on federal land and occupied under permit or lease.

Sent March 15, 2007 · Stopped in committee after 105 days

Senate Bill 48 · Establishes Rainy Day Savings Account.

Sent March 15, 2007 · Stopped in committee after 105 days

Senate Bill 549 · Sets procedure for statewide special election on Senate Joint Resolution 3 (2007).

Sent March 15, 2007 · Stopped in committee after 105 days

House Bill 3175 · Allocates funds to and limits expenditures by Economic and Community Development Department for payment of expenses related to repairs of reservoir serving City of Carlton.

Sent March 14, 2007 · Stopped in committee after 106 days

House Bill 3177 · Modifies working family child care income tax credit to allow credit to be claimed for child care costs of taxpayers with disabilities that prevent their providing child care, being employed or attending school.

Sent March 14, 2007 · Stopped in committee after 106 days

House Bill 2172 · Directs Environmental Quality Commission to establish goal to reduce diesel emissions.

Sent March 13, 2007 · Reported out after 58 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3108 · Directs Secretary of State to conduct performance and program audits on tax expenditures.

Sent March 13, 2007 · Stopped in committee after 107 days

House Bill 3118 · Revises conditions for person authorized to file petition with board of property tax appeals on behalf of another person.

Sent March 13, 2007 · Stopped in committee after 107 days

House Bill 3187 · Enacts uniform sales and use tax administration provisions.

Sent March 13, 2007 · Stopped in committee after 107 days

House Bill 3190 · Modifies eligibility for homestead property tax deferral.

Sent March 13, 2007 · Stopped in committee after 107 days

House Bill 3191 · Modifies threshold level of value of estate at which inheritance tax return is required to be filed.

Sent March 13, 2007 · Stopped in committee after 107 days

House Bill 3192 · Reduces rate of tax on capital gains of personal income taxpayers and corporate income and excise taxpayers.

Sent March 13, 2007 · Stopped in committee after 107 days

House Bill 3225 · Removes annual limit on tax credit certificates issued for contributions to Child Care Division.

Sent March 13, 2007 · Stopped in committee after 107 days

House Bill 3030 · Reduces rate of tax imposed on capital gains of personal income and corporate income and excise taxpayers.

Sent March 12, 2007 · Stopped in committee after 108 days

House Bill 3046 · Creates exemption for natural gas pipeline extension projects receiving moneys from Oregon Unified International Trade Fund.

Sent March 12, 2007 · Reported out after 65 days · then passed the House of Representatives, and became law

House Bill 3051 · Establishes procedures by which school district may obtain voter approval to enact local option income, sales and other taxes.

Sent March 12, 2007 · Stopped in committee after 108 days

House Bill 3052 · Imposes real estate transfer tax on transfers of real property.

Sent March 12, 2007 · Stopped in committee after 108 days

House Bill 3053 · Imposes tax on casino gaming gross receipts.

Sent March 12, 2007 · Stopped in committee after 108 days

House Bill 3064 · Directs assessment by cost approach for intangible personal property of communications companies.

Sent March 12, 2007 · Stopped in committee after 108 days

House Bill 3065 · Exempts all intangible personal property of communications companies from annual assessment.

Sent March 12, 2007 · Stopped in committee after 108 days

House Bill 3114 · Increases amusement device tax to fund Oregon Youth Conservation Corps.

Sent March 12, 2007 · Reported out after 38 days · did not pass the House of Representatives

House Bill 3015 · Creates grant for high growth school districts as part of State School Fund distribution.

Sent March 9, 2007 · Stopped in committee after 111 days

House Bill 3023 · Changes percentage of federal earned income credit allowable as credit against Oregon personal income tax.

Sent March 9, 2007 · Stopped in committee after 111 days

House Bill 3035 · Creates charitable donation program for donation of tax refunds to American Red Cross.

Sent March 9, 2007 · Stopped in committee after 111 days

House Bill 3036 · Creates subtraction from federal taxable income for value of recreational activity that is donated to charitable or nonprofit entity by taxpayer in trade or business of providing recreational activities to customers.

Sent March 9, 2007 · Stopped in committee after 111 days

House Bill 3042 · Changes maximum amount allowed as subtraction from taxable income for contributions to college savings network account.

Sent March 9, 2007 · Stopped in committee after 111 days

House Bill 3045 · Establishes fee on gross receipts derived from short-term vehicle rental operations.

Sent March 9, 2007 · Stopped in committee after 111 days

House Bill 3047 · Modifies provisions authorizing counties to levy specific ad valorem tax for local public roads.

Sent March 9, 2007 · Reported out after 60 days · then passed the House of Representatives, and became law

House Bill 3048 · Modifies calculation of corporate income and excise tax kicker to be percentage of corporate income or excise taxpayer's tax liability for prior year.

Sent March 9, 2007 · Reported out after 60 days · then passed the House of Representatives, and became law

House Bill 3049 · Modifies personal income tax kicker to be tax credit that may be claimed by taxpayer on taxpayer's return, rather than refund payment.

Sent March 9, 2007 · Stopped in committee after 111 days

House Bill 3019 · Establishes Oregon Reserve Fund.

Sent March 8, 2007 · Stopped in committee after 112 days

House Bill 3028 · Creates Rainy-Day Fund, directs corporate surplus "kicker" revenues into Rainy-Day Fund, applicable to biennia beginning on or after July 1, 2005.

Sent March 8, 2007 · Stopped in committee after 112 days

House Bill 3050 · Requires General Fund revenue forecast made after adjournment of Legislative Assembly to include adjustment for prior differences between estimated and actual revenues.

Sent March 8, 2007 · Stopped in committee after 112 days

House Bill 2031 · Allows tax credit against corporate taxes otherwise due to C corporation taxpayer with Oregon sales of less than $5 million for tax year beginning on or after January 1, 2007, and before January 1, 2008.

Sent March 7, 2007 · Reported out after 1 day · then passed the House of Representatives, and became law

House Bill 2707 · Establishes Oregon Rainy Day Fund.

Sent March 7, 2007 · Reported out after 1 day · then passed the House of Representatives, and became law

House Bill 2955 · Establishes Oregon State Police Fund.

Sent March 6, 2007 · Stopped in committee after 114 days

House Bill 2807 · Allows taxpayer to subtract from federal taxable income percentage of net capital gain for purposes of calculating Oregon taxable income.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2817 · Modifies Oregon inheritance tax.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2839 · Increases corporate minimum tax that applies to C corporations.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2922 · Requires addition to taxable income for Oregon tax purposes of certain income otherwise excluded from federal taxable income.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2945 · Extends property tax exemption for certain property interests in electric transmission lines to electric cooperatives providing service outside this state.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2963 · Creates sunset provision for all personal income or corporate excise or income tax expenditures that are not required under federal law, Oregon Constitution or to avoid double taxation.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2964 · Increases corporate minimum tax.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2965 · Phases out senior citizen medical expense subtraction for senior citizens with household income above threshold level.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2966 · Increases personal income tax rate imposed on taxable income of more than $100,000 per tax year, or more than $200,000 per tax year in cases of taxpayers filing joint returns.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2967 · Creates Oregon Healthy Kids Program to provide health insurance to uninsured children under 19 years of age.

Sent March 5, 2007 · Reported out after 77 days · did not pass the House of Representatives

House Bill 2968 · Imposes tax of $___ per ounce on distribution of moist snuff.

Sent March 5, 2007 · Reported out after 86 days · did not pass the House of Representatives

House Bill 2969 · Extends sunset date for rehabilitated residential housing property tax limited assessment program.

Sent March 5, 2007 · Stopped in committee after 115 days

House Bill 2707 · Establishes Oregon Rainy Day Fund.

Sent March 1, 2007 · Reported out after 5 days · then passed the House of Representatives, and became law

House Bill 2793 · Exempts tangible or intangible property, property rights or property interests of Oregon utilities in or related to certain electric transmission lines and referenced in certain agreements from property taxation.

Sent March 1, 2007 · Reported out after 76 days · then passed the House of Representatives, and not the Senate

House Bill 2849 · Allows school to qualify as remote small elementary school for purposes of weighting in State School Fund distribution formula if school is not within eight miles of school in same school district.

Sent March 1, 2007 · Stopped in committee after 119 days

Senate Bill 175 · Modifies period that Department of Revenue must wait before demanding filing of tax report or return and imposing failure to file penalty, in cases in which report or return is required to be filed for period of less than 12 months and taxpayer fails to file report or return.

Sent March 1, 2007 · Reported out after 74 days · then passed the House of Representatives, and became law

Senate Bill 176 · Authorizes Department of Revenue to transfer certain tax liabilities to successor business entity of taxpayer when entity operates substantially same business as taxpayer and other factors are not present.

Sent March 1, 2007 · Reported out after 75 days · then passed the House of Representatives, and became law

House Bill 2788 · Permits Economic and Community Development Department to approve second or subsequent applications for annual certification for property tax exemptions when business retains similar characteristics to prior certification years.

Sent February 28, 2007 · Stopped in committee after 120 days

House Bill 2846 · Creates Rainy Day Fund.

Sent February 28, 2007 · Stopped in committee after 120 days

House Bill 2747 · Directs Department of Revenue to establish and promote voluntary compliance initiative for taxpayers who utilize abusive tax avoidance transactions to underreport personal income or corporate income or excise taxes.

Sent February 26, 2007 · Stopped in committee after 122 days

House Bill 2745 · Declares findings of Legislative Assembly on economic benefit of services provided by Oregon State Police.

Sent February 23, 2007 · Reported out after 54 days · did not pass the House of Representatives

House Bill 2746 · Expands purposes for which surplus revenue "kicker" refund may be donated to include public safety and services for seniors and persons with disabilities.

Sent February 23, 2007 · Stopped in committee after 125 days

Senate Bill 171 · Permits counties to share tax return information when taxpayers transfer property between counties or operate businesses in multiple counties.

Sent February 23, 2007 · Reported out after 74 days · then passed the House of Representatives, and became law

Senate Bill 172 · Permits Department of Revenue or county assessor to forward tax returns filed erroneously to correct entity.

Sent February 23, 2007 · Reported out after 76 days · then passed the House of Representatives, and became law

Senate Bill 173 · Permits Department of Revenue to disclose tax information to cities, counties, other political subdivisions of other states or associations established exclusively to provide services to taxing authorities, if city, county, other political subdivision or association has or is governed by law meeting federal Internal Revenue Code confidentiality requirements.

Sent February 23, 2007 · Reported out after 80 days · then passed the House of Representatives, and became law

House Bill 2727 · Eliminates offset from State School Fund grants of property taxes of school district that are imposed on certain growth in district.

Sent February 21, 2007 · Stopped in committee after 127 days

House Bill 2731 · Increases tax on malt beverages, wines and cider.

Sent February 19, 2007 · Stopped in committee after 129 days

House Bill 2692 · Eliminates sunset on telephone line subscriber tax used to fund 9-1-1 emergency reporting system and related emergency communications equipment and services.

Sent February 16, 2007 · Stopped in committee after 132 days

House Bill 2718 · Requires local government taxes imposed on or measured by income to be imposed on or measured by taxable income as determined for state personal income tax purposes or Oregon taxable income as determined for state corporate excise or income tax purposes.

Sent February 16, 2007 · Stopped in committee after 132 days

House Bill 2719 · Reduces Oregon inheritance tax by specified percentage annually over four-year period.

Sent February 16, 2007 · Stopped in committee after 132 days

House Bill 2026 · Modifies exemption from personal income tax for military duty compensation to include any service performed by National Guard or military reserves while on active duty, if duty consists of service away from home for period of three consecutive weeks or more.

Sent February 15, 2007 · Reported out after 36 days · then passed the House of Representatives, and became law

House Bill 2642 · Establishes lottery reserve fund.

Sent February 15, 2007 · Stopped in committee after 133 days

House Bill 2690 · Eliminates taxes on capital gains.

Sent February 15, 2007 · Stopped in committee after 133 days

House Bill 2691 · Eliminates requirement that county ordinance establishing vehicle registration fees be submitted to electors of county for approval.

Sent February 15, 2007 · Reported out after 117 days · did not pass the House of Representatives

House Bill 2602 · Provides that landlord renting space for siting manufactured dwelling owned by another is not subject to assessment for taxes on manufactured dwelling.

Sent February 13, 2007 · Stopped in committee after 135 days

House Bill 2611 · Permits owner of any qualified residential property to apply for second 15-year term of historic property special assessment.

Sent February 13, 2007 · Stopped in committee after 135 days

House Bill 2707 · Establishes Oregon Rainy Day Fund.

Sent February 13, 2007 · Reported out after 9 days · then passed the House of Representatives, and became law

House Bill 2023 · Modifies active duty military service requirements needed to qualify for military homestead property tax exemption.

Sent February 12, 2007 · Reported out after 39 days · then passed the House of Representatives, and became law

House Bill 2115 · Extends forest products harvest tax for forest research and Oregon Forest Practices Act administration to 2008 and 2009 calendar years.

Sent February 12, 2007 · Reported out after 43 days · then passed the House of Representatives, and became law

House Bill 2210 · Creates income tax credit for production or collection of biomass used to produce biofuel.

Sent February 9, 2007 · Reported out after 14 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2592 · Requires mandatory withholding of income tax when Oregon real property interests are sold by nonresidents.

Sent February 9, 2007 · Reported out after 130 days · then passed the House of Representatives, and became law

House Bill 2544 · Creates tax credit for cost taxpayer actually paid for providing home purchase assistance to employee of taxpayer.

Sent February 8, 2007 · Stopped in committee after 140 days

House Bill 2563 · Extends period for which long term care facility assessment is imposed.

Sent February 8, 2007 · Stopped in committee after 140 days

House Bill 2096 · Authorizes formation of manufactured dwelling park nonprofit cooperatives.

Sent February 7, 2007 · Reported out after 34 days · then passed the House of Representatives, and became law

House Bill 2211 · Increases annual cap on amount of business energy tax credit that may be claimed for certified facilities using renewable energy resources or renewable energy resource equipment manufacturing facilities.

Sent February 7, 2007 · Reported out after 16 days · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 2212 · Expands residential alternative energy device tax credit to permit increased capacity wind electric systems and fuel cell systems to qualify for credit.

Sent February 7, 2007 · Reported out after 19 days · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 2516 · Provides that revenue from sale of property due to delinquent taxes is not local revenue for purposes of calculation of State School Fund grant for school districts and education service districts.

Sent February 6, 2007 · Stopped in committee after 142 days

House Bill 2530 · Creates Task Force on Comprehensive Revenue Restructuring consisting of 30 members.

Sent February 6, 2007 · Reported out after 104 days · then passed the House of Representatives, and became law

House Bill 2201 · Creates Oregon Healthy Kids Program, which includes private health option to provide health care coverage to children.

Sent January 31, 2007 · Reported out after 21 days · did not pass the House of Representatives

House Bill 2237 · Eliminates annual claim filing requirement for veteran homestead exemption, if exemption has been allowed in previous year and ownership, use and other qualifying conditions remain unchanged.

Sent January 31, 2007 · Reported out after 41 days · then passed the House of Representatives, and became law

House Bill 2155 · Increases maximum loan amortization period for home loans made to veterans from 30 years to 40 years.

Sent January 30, 2007 · Reported out after 125 days · then passed the House of Representatives, and became law

House Bill 2479 · Prohibits Public Utility Commission from including tax savings realized by public utility affiliates that result from tax credits associated with investment in or operation of facilities by affiliate, if affiliate is regulated as public utility in other state and tax savings have been included in regulated operations of affiliate in other state.

Sent January 30, 2007 · Stopped in committee after 149 days

House Bill 2462 · Increases amount that joint filing taxpayers may subtract from federal taxable income for contributions to college savings network.

Sent January 26, 2007 · Stopped in committee after 153 days

House Bill 2480 · Increases corporate minimum tax that applies to C corporations.

Sent January 26, 2007 · Stopped in committee after 153 days

House Bill 2196 · Modifies amount of tax that may be imposed on gross receipts from sale of tickets or fees for admission to professional boxing, wrestling or entertainment wrestling event regulated by Oregon State Boxing and Wrestling Commission.

Sent January 17, 2007 · Reported out after 105 days · then passed the House of Representatives, and not the Senate

House Bill 2347 · Increases tax on wines, malt beverages and cider.

Sent January 17, 2007 · Stopped in committee after 162 days

House Bill 2363 · Reinstates income tax credit for qualified adoption expenses for tax years beginning on or after January 1, 2007, and before January 1, 2015.

Sent January 17, 2007 · Reported out after 159 days · then passed the House of Representatives, and not the Senate

House Bill 2388 · Requires interim committees of Legislative Assembly having principal jurisdiction over matters of taxation to review tax expenditures and prepare written findings and recommendations.

Sent January 17, 2007 · Stopped in committee after 162 days

House Bill 2396 · Specifies that excused absences are to be used in calculation of aggregate days membership for purposes of distribution of State School Fund to school districts and education service districts.

Sent January 17, 2007 · Stopped in committee after 162 days

House Bill 2398 · Increases percentage of federal earned income tax credit allowable as credit against Oregon personal income tax.

Sent January 17, 2007 · Stopped in committee after 162 days

House Bill 2408 · Provides credit against personal income taxes for repayment of principal of loans used to attend law school, if attorney is district attorney or deputy district attorney or provides public defense services or nonprofit legal aid program services.

Sent January 17, 2007 · Stopped in committee after 162 days

House Bill 2422 · Imposes additional tax on distributions of cigarettes.

Sent January 17, 2007 · Reported out after 21 days · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 2230 · Permits Department of Revenue to consider untimely taxpayer applications for tax relief due to destruction or damage to real property.

Sent January 16, 2007 · Reported out after 22 days · then passed the House of Representatives, and became law

House Bill 2231 · Extends deadline to file application for reassessment of real or personal property value due to destruction or damage if application is filed within 60 days of destruction or damage.

Sent January 16, 2007 · Reported out after 22 days · then passed the House of Representatives, and became law

House Bill 2232 · Permits county boards of property tax appeals to waive penalties for first-time delinquent real property or combined tax returns.

Sent January 16, 2007 · Reported out after 56 days · then passed the House of Representatives, and became law

House Bill 2234 · Eliminates duplicative property tax appeals process in cases of appeals of omitted property.

Sent January 16, 2007 · Reported out after 28 days · then passed the House of Representatives, and became law

House Bill 2235 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

Sent January 16, 2007 · Reported out after 51 days · then passed the House of Representatives, and became law

House Bill 2236 · Permits counties to pay contested property tax refunds prior to conclusion of property tax appeals.

Sent January 16, 2007 · Reported out after 42 days · then passed the House of Representatives, and became law

House Bill 2239 · Modifies procedures for reviewing assessment rolls, correcting clerical errors and omissions, and adding omitted property to assessment rolls that are prepared by Department of Revenue for assessment and apportionment of centrally assessed property.

Sent January 16, 2007 · Reported out after 38 days · then passed the House of Representatives, and became law

House Bill 2178 · Requires Department of Human Services to adopt rules establishing methodology for payments to long term care facilities from Long Term Care Facility Quality Assurance Fund.

Sent January 12, 2007 · Stopped in committee after 167 days

House Bill 2228 · Increases authority of county assessors to grant extensions of time for filing property tax returns.

Sent January 12, 2007 · Reported out after 48 days · then passed the House of Representatives, and became law

House Bill 2229 · Limits interest on refunds for property tax overpayment to portion of overpayment not attributable to inaccurate taxpayer reports.

Sent January 12, 2007 · Reported out after 46 days · then passed the House of Representatives, and became law

House Bill 2040 · Authorizes certain school districts to contract with qualified private alternative education programs to provide services to homeschooled children.

Sent January 11, 2007 · Reported out after 162 days · then passed the House of Representatives, and became law

House Bill 2044 · Eliminates comparison of current year weighted average daily membership (ADMw) with prior year ADMw to calculate distributions under funding formulas for school districts and education service districts.

Sent January 11, 2007 · Stopped in committee after 168 days

House Bill 2198 · Allows State Treasurer to invest moneys in special checking account of Department of Higher Education.

Sent January 11, 2007 · Reported out after 63 days · did not pass the House of Representatives

House Bill 2199 · Allows State Board of Higher Education or State Treasurer to enter into financial agreements for bonds issued under Article XI-F(1) of Oregon Constitution and to pledge to pay amounts due under financial agreements .

Sent January 11, 2007 · Reported out after 63 days · then passed the House of Representatives, and became law

House Bill 2030 · Eliminates sunset date on statutory authorization for counties to maintain property tax bankruptcy accounts, moneys from which are used to fund increased collection costs incurred when counties undertake to collect outstanding property taxes that are also subject to bankruptcy court proceedings.

Sent January 10, 2007 · Reported out after 71 days · then passed the House of Representatives, and became law

House Bill 2031 · Allows tax credit against corporate taxes otherwise due to C corporation taxpayer with Oregon sales of less than $5 million for tax year beginning on or after January 1, 2007, and before January 1, 2008.

Sent January 10, 2007 · Reported out after 55 days · then passed the House of Representatives, and became law

House Bill 2032 · Requires Department of Revenue to pay delinquent taxes, interest, penalties and fees on homesteads for which property tax deferral is claimed by seniors and persons with disabilities.

Sent January 10, 2007 · Reported out after 83 days · then passed the House of Representatives, and not the Senate

House Bill 2094 · Allows persons 12 years of age or older to be individual development account holder.

Sent January 10, 2007 · Reported out after 120 days · then passed the House of Representatives, and became law