Revenue

House Bill 3514 · Repeals sunset of tax credit for compensation for loss of livestock due to wolf depredation.

Sent April 24, 2015 · Stopped in committee after 73 days · 1 committee amendment, adopted

House Bill 3245 · Amends tax credit for rural health care providers to include health care providers in nonrural medically underserved communities.

Sent April 23, 2015 · Stopped in committee after 74 days

Senate Bill 864 · For purposes of natural resource credit against estate tax, modifies definition of "natural resource property" to mean property in state.

Sent April 22, 2015 · Reported out after 29 days · then passed the House of Representatives, and became law

House Bill 2068 · Increases percentage of federal earned income credit allowed to personal income taxpayer , if taxpayer has dependent under age of two.

Sent April 21, 2015 · Stopped in committee after 76 days · 1 committee amendment, adopted

House Bill 2092 · Creates tax credit for contributions to Zero-Emission Incentive Fund.

Sent April 21, 2015 · Stopped in committee after 76 days · 1 committee amendment, adopted

House Bill 2239 · Creates income tax credit for hiring of at-risk or disadvantaged youth or youth with intellectual or developmental disability.

Sent April 21, 2015 · Stopped in committee after 76 days · 1 committee amendment, adopted

House Bill 2566 · Provides that disaster or emergency related work conducted by out-of-state business may not be used as sole basis for determination that business is doing business in state, or that employee has residency or domicile in state.

Sent April 21, 2015 · Reported out after 27 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3344 · Modifies residential energy tax credit allowed for certain category one alternative energy devices that use solar radiation.

Sent April 21, 2015 · Stopped in committee after 76 days · 1 committee amendment, adopted

House Bill 2818 · Adds Oregon Volunteer Firefighters Association to list of entities eligible for individual income tax return checkoff contribution.

Sent April 20, 2015 · Reported out after 38 days · did not pass the House of Representatives

House Bill 3542 · Requires chief sponsor or proponent of measure creating or expanding tax credit to submit statement of purpose to legislative committee on revenue.

Sent April 20, 2015 · Reported out after 31 days · then passed the House of Representatives, and became law

House Bill 2130 · Authorizes governing bodies to adopt reasonable maximum periods for holding property for development as low income rental housing, additional criteria for exemption of low income rental housing and additional provisions of low income rental housing program that do not conflict with statutory criteria .

Sent April 16, 2015 · Reported out after 22 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2289 · Creates tax credit for cleanup of brownfield property.

Sent April 15, 2015 · Stopped in committee after 82 days · 1 committee amendment, adopted

House Bill 2492 · Authorizes issuance of pass-through revenue bonds for projects outside this state.

Sent April 15, 2015 · Reported out after 33 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2652 · Amends definition of "rural area" to mean area outside urban growth boundary of city of 40,000 or more, as boundary is acknowledged on date on which application is submitted for strategic investment program.

Sent April 15, 2015 · Reported out after 33 days · then passed the House of Representatives, and became law

House Bill 2150 · Requires district extended ADMw to be calculated by considering students in public charter schools to be students in nonchartered public schools.

Sent April 14, 2015 · Reported out after 36 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3497 · Modifies method by which minimum amount distributed to education service districts is calculated.

Sent April 14, 2015 · Reported out after 24 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2072 · Increases amount of maximum total tax credits for certified film production development contributions for fiscal year.

Sent April 13, 2015 · Stopped in committee after 84 days · 1 committee amendment, adopted

House Bill 2449 · Extends sunset for tax credit for biomass collection or production.

Sent April 13, 2015 · Stopped in committee after 84 days · 1 committee amendment, adopted

House Bill 2747 · Increases limitation on subtraction for contribution to college savings network account to amount per designated beneficiary.

Sent April 13, 2015 · Stopped in committee after 84 days · 1 committee amendment, adopted

House Bill 2898 · Increases amount of reimbursement from Oregon Production Investment Fund that is available to local filmmaker or media production services company.

Sent April 13, 2015 · Stopped in committee after 84 days · 1 committee amendment, adopted

Senate Bill 903 · Repeals sunset of law authorizing only school districts to impose construction taxes.

Sent April 13, 2015 · Stopped in committee after 84 days

House Bill 2839 · Allows credit against income taxes for employment of qualified military veterans.

Sent April 10, 2015 · Stopped in committee after 87 days

House Bill 3029 · Creates subtraction from federal taxable income for benefits paid to surviving spouse or dependent child of service member.

Sent April 10, 2015 · Stopped in committee after 87 days

House Bill 3541 · Directs Department of Revenue, in collaboration with Department of Human Services, to establish pilot program for disbursement of installment payments to personal income taxpayers of amounts equal to personal income tax dependent care credits.

Sent April 10, 2015 · Stopped in committee after 87 days

House Bill 3538 · Appropriates moneys from General Fund to Department of Education for State School Fund if amount of May revenue forecast exceeds amount of February revenue forecast.

Sent April 9, 2015 · Stopped in committee after 88 days

House Bill 2968 · Directs Chief Education Officer to convene work group to produce report on how State School Fund expenditures relate to educational achievements of students from families in poverty.

Sent April 8, 2015 · Reported out after 76 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2569 · Extends sunset for tax credit for university venture development fund contributions.

Sent April 6, 2015 · Reported out after 21 days · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 2662 · Establishes Pay It Forward program.

Sent April 6, 2015 · Reported out after 65 days · did not pass the House of Representatives

House Bill 3128 · Authorizes State Board of Education to adopt variable ratios for local funds required to match capital grants and loans to school districts financed with Article XI-P general obligation bonds.

Sent April 1, 2015 · Stopped in committee after 96 days

House Bill 3336 · Authorizes State Treasurer to issue Article XI-P general obligation bonds to provide matching funds to school districts for improvements to school security infrastructure.

Sent April 1, 2015 · Stopped in committee after 96 days

House Bill 3086 · Requires City of Damascus, if city is disincorporated, to notify public of city's obligation to satisfy city's debts and obligations and to encourage creditors to present claims to city to ensure timely payment of valid debts and obligations.

Sent March 31, 2015 · Reported out after 36 days · then passed the House of Representatives, and became law

House Bill 2643 · Authorizes designation of enterprise zone and zone and city for electronic commerce, addition of zone cosponsor and change of enterprise zone boundary without application process, subject to determination by Oregon Business Development Department that certain statutory requirements met.

Sent March 30, 2015 · Reported out after 59 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3189 · Grants income tax credit to firefighters who provide volunteer services to rural fire protection districts or fire departments.

Sent March 30, 2015 · Stopped in committee after 98 days

House Bill 3492 · Authorizes county to enter into agreement, for period not to exceed 20 years, with owner or person in possession or control of solar project pursuant to which property constituting solar project is exempt from property taxation and owner pays fee in lieu of taxes.

Sent March 30, 2015 · Reported out after 49 days · then passed the House of Representatives, and became law

Senate Bill 63 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

Sent March 30, 2015 · Reported out after 64 days · then passed the House of Representatives, and became law

Senate Bill 161 · Authorizes county tax collector to transmit electronic notices of warrants for delinquent taxes on business personal property to Secretary of State for filing in Uniform Commercial Code (UCC) system.

Sent March 30, 2015 · Reported out after 58 days · then passed the House of Representatives, and became law

House Bill 2266 · Provides exemption from weight-mile tax for vehicle dealers under certain conditions.

Sent March 23, 2015 · Reported out after 58 days · then passed the House of Representatives, and became law

House Bill 2447 · Modifies credit limits for each type of category one alternative energy device.

Sent March 20, 2015 · Reported out after 61 days · 1 committee amendment, adopted · did not pass the House of Representatives

Senate Bill 26 · Repeals sunset of law requiring moneys that are in county's road fund and expended for patrolling to be used solely for direct and indirect costs associated with patrolling.

Sent March 18, 2015 · Reported out after 70 days · then passed the House of Representatives, and became law

House Bill 2648 · Directs Oregon State University Extension Service to perform certain duties relating to outdoor school programs and to assist school districts and education service districts in providing outdoor school programs.

Sent March 16, 2015 · Stopped in committee after 112 days

House Bill 3481 · Imposes severance tax on harvest of timber from forestlands in Oregon to fund income tax credit for milling of logs in Oregon, income tax credit for production or collection of biomass, fire suppression, watershed enhancement programs and woodstove certification program, and for distribution to counties.

Sent March 13, 2015 · Stopped in committee after 115 days

House Bill 3484 · Modifies method by which taxpayers may donate surplus revenue refunds to funding of education.

Sent March 13, 2015 · Stopped in committee after 115 days

House Bill 2448 · Allows State Department of Energy to require recertification of eligibility for tax credits and to require project owners to enter into performance agreements.

Sent March 12, 2015 · Reported out after 69 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2455 · Extends privilege taxes on merchantable forest products harvested on forestlands.

Sent March 11, 2015 · Reported out after 47 days · then passed the House of Representatives, and became law

House Bill 2915 · Establishes credit against personal income taxes for purchase of qualifying gun safes.

Sent March 9, 2015 · Stopped in committee after 119 days

House Bill 3403 · Reduces corporate excise tax rates for taxpayer that increases average monthly employment for tax year from immediately preceding tax year.

Sent March 9, 2015 · Stopped in committee after 119 days

House Bill 3404 · Exempts unprofitable corporation from corporate minimum tax.

Sent March 9, 2015 · Stopped in committee after 119 days

House Bill 3453 · Creates tax credit for investment in business that manufactures three-dimensional printers, medical equipment or medical devices.

Sent March 9, 2015 · Stopped in committee after 119 days

House Bill 3454 · Sets limit on taxes due on homesteads of seniors with federal adjusted gross income not exceeding 300 percent of federal poverty level equal to total amount of taxes due for property tax year preceding first property tax year for which relief allowed.

Sent March 9, 2015 · Stopped in committee after 119 days

House Bill 3462 · Modifies credit against wine privilege tax for marketing activity by allowing credit for promotion of specific brands of wine or wine products and by increasing percentage of costs allowed as credit.

Sent March 9, 2015 · Stopped in committee after 119 days

House Bill 3324 · Provides that requirement for bidder or proposer to submit signed affidavit to demonstrate compliance with state tax laws when responding to solicitation for public contract does not apply to bidder or proposer that submits bid or proposal to local contracting agency.

Sent March 6, 2015 · Stopped in committee after 122 days

House Bill 3199 · Modifies authority for issuance of state bonds for benefit of university with governing board.

Sent March 5, 2015 · Reported out after 95 days · then passed the House of Representatives, and became law

House Bill 3218 · Imposes property tax on severable interests in minerals and rights to mine minerals, rights to generate power from wind and solar energy and on interests in parts of real property used for mining or generating wind and solar power.

Sent March 5, 2015 · Stopped in committee after 123 days

House Bill 3246 · Grants exemption to certain improvements located in most populous city of county with population of 650,000 or more that increase energy efficiency of property or reduce greenhouse gas emissions from property built before 2008.

Sent March 5, 2015 · Reported out after 89 days · then passed the House of Representatives, and not the Senate

House Bill 3247 · Extends sunset for tax credit for qualified equity investment.

Sent March 5, 2015 · Stopped in committee after 123 days

House Bill 3264 · Establishes personal income tax credit of $250 per dependent child.

Sent March 5, 2015 · Stopped in committee after 123 days

House Bill 3284 · Increases maximum amounts of corporate excise tax credits allowed for qualified research activities.

Sent March 5, 2015 · Stopped in committee after 123 days

Senate Bill 36 · Makes technical changes in Oregon tax statutes.

Sent March 5, 2015 · Reported out after 89 days · then passed the House of Representatives, and became law

Senate Bill 611 · Grants property tax exemption to property of centrally assessed company in amount of positive value obtained by subtracting from real market value of company's real property and tangible and intangible personal property included in unit subject to central assessment, reduced by amount of certain elective exemptions, amount equal to historical or original cost of company's real property and tangible personal property included in unit subject to central assessment, without reduction for certain el

Sent March 5, 2015 · Reported out after 14 days · then passed the House of Representatives, and became law

House Bill 2361 · Prohibits court from charging or collecting fee for filing of objections or motions by office of Long Term Care Ombudsman or specified system .

Sent March 4, 2015 · Reported out after 54 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3125 · Exempts from property taxation qualified machinery and equipment used to process grains, bakery products, dairy products and eggs.

Sent March 4, 2015 · Reported out after 96 days · then passed the House of Representatives, and became law

House Bill 3150 · Creates income tax credit for investment in community gardens and food banks.

Sent March 4, 2015 · Stopped in committee after 124 days

House Bill 3171 · Allows subtraction of amount of contributions to employee stock ownership plan from federal taxable income to extent includable in gross income for federal income tax purposes.

Sent March 4, 2015 · Stopped in committee after 124 days

House Bill 3172 · Directs Department of Revenue to suspend collection of unpaid tax from elderly taxpayer, if certain conditions exist.

Sent March 4, 2015 · Stopped in committee after 124 days

House Bill 3177 · Provides that bill that raises revenue solely by eliminating tax expenditure may pass with simple majority of both chambers.

Sent March 4, 2015 · Stopped in committee after 124 days

House Bill 3103 · Expands conditions necessary for qualified community development entity to earn tax credit for qualified equity investment.

Sent March 2, 2015 · Stopped in committee after 126 days

House Bill 3053 · Increases rate of taxation on cigarettes and tobacco products.

Sent February 27, 2015 · Stopped in committee after 129 days

House Bill 3055 · Directs Legislative Revenue Officer to report to Legislative Assembly on taxpayer use of deduction allowed for expensing of depreciable business assets and to make recommendations for improving benefit to state.

Sent February 27, 2015 · Stopped in committee after 129 days

House Bill 2884 · Establishes Task Force on Data Centers.

Sent February 24, 2015 · Stopped in committee after 132 days

House Bill 3032 · Increases limit on fair market value of estate that may be administered as small estate.

Sent February 24, 2015 · Stopped in committee after 132 days

House Bill 3033 · Authorizes affiants and claiming successors to execute instruments or documents of conveyance of real or personal property that is part of small estate under particular circumstances.

Sent February 24, 2015 · Stopped in committee after 132 days

House Bill 3034 · Provides exemption for property of nonprofit corporation that provides health services occupied or used to provide health services to acutely ill patients or accident victims.

Sent February 24, 2015 · Stopped in committee after 132 days

House Bill 3038 · Exempts estates below current federal estate tax exclusion amount from imposition of Oregon estate tax and Oregon estate tax filing requirement.

Sent February 24, 2015 · Stopped in committee after 132 days

House Bill 2148 · Exempts from state and local property taxes and fees, charges and assessments related to property taxation permanent improvements located on federal land held in trust for federally recognized Indian tribe or tribe member.

Sent February 23, 2015 · Reported out after 43 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2990 · Limits number of tax years for which corporate excise and income tax credits may be claimed, including periods of carryforward.

Sent February 20, 2015 · Stopped in committee after 136 days

House Bill 2991 · Extends sunset for tax credit for fire insurance premiums.

Sent February 20, 2015 · Stopped in committee after 136 days

House Bill 2992 · Removes exemption from construction taxes imposed by school districts for private school improvements and private hospital improvements.

Sent February 20, 2015 · Stopped in committee after 136 days

House Bill 2993 · Authorizes city to adopt ordinance or resolution providing that average maximum assessed value and average real market value of new property or new improvements to property located in city shall be determined using property of same property class located in city rather than in county.

Sent February 20, 2015 · Stopped in committee after 136 days

House Bill 2994 · Repeals exemption of Federal Communications Commission licenses from property taxation.

Sent February 20, 2015 · Stopped in committee after 136 days

House Bill 3001 · Allows application for determination of real market value and assessed value of property destroyed or damaged between January 1 and July 1 to be filed on or before December 31.

Sent February 20, 2015 · Reported out after 47 days · then passed the House of Representatives, and became law

House Bill 3016 · Modifies provisions of capital gains exemption for amounts received for sale of manufactured dwelling park.

Sent February 20, 2015 · Reported out after 19 days · then passed the House of Representatives, and became law

House Bill 3019 · Directs Legislative Revenue Officer to prepare and submit annual report to committee of Legislative Assembly on revenue impact of connection of Oregon statutes to federal tax law.

Sent February 20, 2015 · Stopped in committee after 136 days

House Bill 3020 · Requires Legislative Revenue Officer to study changes necessary to make timber tax revenue in Oregon equivalent to timber tax revenue in neighboring states.

Sent February 20, 2015 · Stopped in committee after 136 days

House Bill 2334 · Requires affidavit alleging undue hardship to be filed within 30 days after entry of order specially designating complaint for hearing in regular division of Oregon Tax Court.

Sent February 19, 2015 · Reported out after 34 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2752 · Increases maximum amount of corporate excise tax credit allowed for qualified research activities.

Sent February 19, 2015 · Stopped in committee after 137 days

House Bill 2961 · Directs Legislative Assembly to appropriate amount equal to one percent of total amount of General Fund appropriations and lottery allocations for next biennium to both Oregon Rainy Day Fund and Education Stability Fund if state unemployment rate for previous year is six percent or less at time of last economic and revenue forecast of biennium.

Sent February 18, 2015 · Stopped in committee after 138 days

House Bill 2943 · Sets limit on taxes due on homesteads of seniors with federal adjusted gross income not exceeding 150 percent of federal poverty level equal to total amount of taxes due for property tax year preceding first property tax year for which relief allowed.

Sent February 16, 2015 · Stopped in committee after 140 days

House Bill 2949 · Creates subtraction from taxable income for start-up expenditures.

Sent February 16, 2015 · Stopped in committee after 140 days

House Bill 2926 · Provides that developer or owner of capital project eligible for tax benefit must provide proof of certain information regarding project contractors, first-tier subcontractors and responsible managing individuals for contractors and first-tier subcontractors in order to receive tax benefit.

Sent February 13, 2015 · Stopped in committee after 143 days

House Bill 2927 · Increases amount transferred from State School Fund to High Cost Disabilities Account each fiscal year.

Sent February 13, 2015 · Reported out after 41 days · then passed the House of Representatives, and became law

House Bill 2940 · Requires certain information regarding businesses that are allowed property tax exemptions to be submitted to Oregon Department of Administrative Services for posting on Oregon transparency website and to Oregon Business Development Department for reporting during odd-year regular sessions to House and Senate committees related to revenue.

Sent February 13, 2015 · Stopped in committee after 143 days

House Bill 2851 · Requires public body to obtain voter approval before incurring indebtedness for which public body pledges full faith and credit and taxing power to secure repayment.

Sent February 11, 2015 · Stopped in committee after 145 days

House Bill 2858 · Includes transit pass costs as approved transportation costs for purpose of State School Fund distributions.

Sent February 11, 2015 · Stopped in committee after 145 days

House Bill 2859 · Reduces rate of corporate tax imposed on benefit companies.

Sent February 11, 2015 · Stopped in committee after 145 days

House Bill 2882 · Requires Department of Revenue to transfer 10 percent of total annual amount of personal income tax revenue attributable to eligible projects located in counties for which cumulative amount exceeds $5 million to Local Economic Opportunity Fund.

Sent February 11, 2015 · Stopped in committee after 145 days

House Bill 2883 · Increases amount Department of Education transfers from State School Fund to High Cost Disabilities Account.

Sent February 11, 2015 · Stopped in committee after 145 days

House Bill 2822 · Creates income tax credit for capital improvements to business facilities or homes that are commenced prior to October 1, 2015, or effective date of Act, whichever is later.

Sent February 5, 2015 · Stopped in committee after 151 days

House Bill 2842 · Increases maximum allowable amount of political contribution income tax credit.

Sent February 5, 2015 · Stopped in committee after 151 days

House Bill 2064 · Requires Legislative Assembly to use simulation designed by Legislative Revenue Officer as aid in making determinations as to efficiency of economic development, tax expenditure and tax incentive programs.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2065 · Establishes Task Force on Land Value Taxation to compare methods of property taxation.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2066 · Increases cigarette tax and provides for distribution of increase in revenue.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2067 · Clarifies that person facilitating renting out by individuals of personal residential space for occupancy as transient lodging is transient lodging tax collector with respect to such transactions.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2070 · Restricts base of shared services distributions to personal income tax revenue attributable to newly created jobs for eligible projects.

Sent January 16, 2015 · Reported out after 90 days · did not pass the House of Representatives

House Bill 2073 · Disallows, for purposes of personal income taxation, mortgage interest deduction for residence other than taxpayer's principal residence if taxpayer's federal adjusted gross income exceeds $125,000, or $250,000 if reported on joint return.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2074 · Expands definition of tobacco products for purpose of taxation to include electronic cigarettes and nicotine solution.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2075 · Increases aircraft fuel taxes.

Sent January 16, 2015 · Reported out after 132 days · then passed the House of Representatives, and became law

House Bill 2076 · Provides that corporate minimum tax may not be reduced, paid or otherwise satisfied by use of tax credits.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2077 · Requires corporations doing business in Oregon to file tax disclosure statements with Secretary of State.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2078 · Imposes state property tax on property subject to local ad valorem property taxation.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2079 · Requires, for Oregon corporate excise or income tax purposes, addition to federal taxable income of amount of employee compensation over prescribed limit.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2080 · Provides that for first property tax year after sale or transfer of property, assessed value and maximum assessed value equal real market value of property.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2083 · For purposes of homestead property tax deferral program, creates exception to five-year ownership requirement for homestead if claimant for deferral moved to homestead from homestead granted deferral and of greater real market value than new homestead, sells prior homestead within one year of purchasing new homestead, satisfies lien against prior homestead for deferred amounts and provides written attestation that claimant incurred debt for not more than 80 percent of purchase price of new homes

Sent January 16, 2015 · Reported out after 111 days · then passed the House of Representatives, and became law

House Bill 2084 · Indexes minimum total costs of eligible project to increase in U.S. City Average Consumer Price Index since 1993.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2085 · Authorizes county with population greater than 650,000 to establish homestead property tax deferral program.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2088 · Broadens types of communications services on which municipalities may impose privilege tax.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2089 · Directs Department of Revenue to offer to suspend collection of unpaid tax from taxpayer if certain conditions exist.

Sent January 16, 2015 · Reported out after 147 days · then passed the House of Representatives, and became law

House Bill 2093 · Requires joint legislative interim committee on revenue to study costs and benefits of Oregon's tax expenditures and make recommendations to Seventy-eighth Legislative Assembly.

Sent January 16, 2015 · Reported out after 90 days · did not pass the House of Representatives

House Bill 2094 · Creates rebuttable presumptions of control over entity, and of unreported income, if United States person conducts transactions involving foreign financial institution.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2096 · Provides that corporate minimum tax may not be reduced, paid or otherwise satisfied by use of tax credits, other than certain tax credits allowed for energy conservation facilities.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2097 · Modifies conditions for optional reduced rates of personal income tax on nonpassive income attributable to partnership or S corporation by aligning with federal provision that allows for elective grouping of related entities that form economic unit.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2098 · Limits property tax exemption under strategic investment program to real property, other than land and buildings, and personal property.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2099 · Modifies list of jurisdictions of incorporation for which income must be included on Oregon corporate excise tax return, if corporation is member of unitary group with Oregon corporation.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2100 · For purposes of corporate excise tax, includes corporation doing business or incorporated in foreign country in determination of unitary relationship among corporations.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2101 · Creates or adjusts sunset for certain income and corporate excise tax expenditures not required under federal law or Oregon Constitution.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2102 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2103 · Requires taxpayer to establish economic substance of transaction if disputed by Department of Revenue.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2104 · Creates or adjusts sunset for certain income and corporate excise tax expenditures not required under federal law or Oregon Constitution.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2105 · Creates and adjusts sunset dates for certain exemptions from property taxation.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2106 · Reduces specified state tax expenditures in tax year by same percentage by which Oregon Department of Administrative Services and Governor reduce allotments to state agencies for same tax year.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2107 · Provides that corporate minimum tax may not be reduced, paid or otherwise satisfied by use of tax credits.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2117 · Extends sunset for tax credit for qualified equity investment.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2126 · Defines "nonresidential use" for purposes of vertical housing development zone program to mean any use that is not exclusively residential use.

Sent January 16, 2015 · Reported out after 122 days · then passed the House of Representatives, and became law

House Bill 2127 · Prohibits recording by county clerk of instrument to convey fee title to real property to tax-exempt government transferee unaccompanied by certificate issued by county assessor attesting that all charges against real property as of date of recording have been paid.

Sent January 16, 2015 · Reported out after 90 days · then passed the House of Representatives, and became law

House Bill 2128 · Provides that ad valorem property taxes assessed on real property held by taxable person under lease from tax-exempt owner are personal liability of taxable person.

Sent January 16, 2015 · Reported out after 82 days · then passed the House of Representatives, and became law

House Bill 2129 · Requires county assessor to reduce maximum assessed value if taxpayer files petition demonstrating error in square footage of property or that new property or new improvements to property added to tax roll in prior tax year did not exist.

Sent January 16, 2015 · Reported out after 82 days · then passed the House of Representatives, and became law

House Bill 2131 · Pledges revenues from ad valorem property taxes as security for general obligation indebtedness of public bodies.

Sent January 16, 2015 · Reported out after 81 days · then passed the House of Representatives, and became law

House Bill 2134 · Expands definition of "tobacco products" for purpose of taxation to include electronic cigarettes and nicotine solution.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2135 · Removes prohibition against local government enactment of taxes on alcoholic beverages.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2136 · Limits qualified residence interest deduction for personal income taxpayers.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2137 · Imposes sales tax on sales in this state of works of art having sales prices of $250,000 or higher.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2138 · Requires corporation doing business in Oregon and obtaining certain state incentives to file tax disclosure statement with Secretary of State.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2139 · Directs Department of Revenue to calculate net federal itemized deduction ratio averaged over five consecutive biennia ending June 30, 2011.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2141 · Provides that certain constitutional limitations do not apply to local option ad valorem property taxes imposed pursuant to Article XI, section 11m, of Oregon Constitution.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2146 · Authorizes Department of Revenue to charge collection fee to taxpayer that misses income or corporate excise tax installment payment.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2149 · Provides for delayed accrual of interest on tax refund if taxpayer willfully and knowingly makes overpayment of income tax or if taxpayer claims refund based on transferred tax credit.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2151 · Limits, for purposes of personal income taxation, availability of itemized deductions.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2152 · Limits amount of certain tax expenditures connected to economic development allowed corporate excise taxpayer to percentage of Oregon taxable income.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2153 · Limits, for purposes of personal income taxation, availability of itemized deductions.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2154 · Requires Oregon Business Development Department to implement program audit function for all tax expenditures that have purpose connected to economic development.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2155 · Directs Department of Revenue to report to interim revenue committee of Legislative Assembly on use, by businesses, of tax expenditures with purposes connected to economic development and to make recommendations for allocation of tax expenditures, based on size of business, no later than February 1, 2016.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2156 · Provides for refundability of personal exemption income tax credit for taxpayers with not more than $___ of federal taxable income.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2157 · Increases amount that may be retained in Oregon Rainy Day Fund before moneys otherwise transferred to Oregon Rainy Day Fund must be transferred to General Fund.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2158 · Provides for increase in income and corporate excise tax rates if high school graduation rates fall below certain percentage.

Sent January 16, 2015 · Reported out after 165 days · did not pass the House of Representatives

House Bill 2160 · Removes prohibition against imposition of taxes by county on cigarettes and tobacco products.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2161 · Authorizes county to charge fee not to exceed actual cost to county of recording certain instruments.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2162 · Removes prohibition against local government imposition of taxes on cigarettes and tobacco products.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2163 · Repeals prohibitions against local government imposition of certain taxes.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2164 · Makes permanent pilot project that requires certain licensees to demonstrate and maintain tax compliance as condition of issuance or renewal of license.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2165 · Requires goal statement, including administration plan, for measures that create or renew tax expenditures or provide connection to tax expenditures provided in federal law.

Sent January 16, 2015 · Reported out after 90 days · did not pass the House of Representatives

House Bill 2166 · Increases tax on cigarettes.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2167 · Requires person that seeks to form business entity to comply with person's obligations under tax laws of state.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2168 · Prohibits Governor and Oregon Department of Administrative Services from reducing allotments to Department of Revenue when Oregon Department of Administrative Services declares projected deficit in biennium.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2169 · Requires state agencies, boards and commissions that issue grants to require grant applicants to demonstrate and maintain tax compliance as condition of issuance or renewal of grant.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2171 · Extends sunsets for certain income and excise tax credits.

Sent January 16, 2015 · Reported out after 164 days · then passed the House of Representatives, and became law

House Bill 2172 · Repeals statutes authorizing local privilege taxation of gross revenues derived from exchange access services of telecommunications utilities.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2217 · Freezes assessed value of homestead of certain seniors and individuals with disabilities at assessed value on date claim is filed.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2218 · Directs state agencies certifying or administering tax expenditures with purpose connected to economic development to establish policies and procedures for establishing and verifying goals and objectives of tax expenditures.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2246 · Directs counties to recover costs of property tax assessment and collection from taxing districts.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2284 · Provides that foreign or alien insurer may elect to apply credit allowed for qualified equity investment against corporate excise tax or against retaliatory tax.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2351 · Increases rate of tax for access to 9-1-1 emergency reporting system.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2398 · Increases rate of corporate excise tax.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2399 · Establishes Task Force on Tax Equity for Low Income Oregonians for purpose of studying possible revisions to Oregon tax law intended to prevent lower income taxpayers from having take-home pay reduced at higher rates of earning.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2482 · Requires Department of Revenue to appraise industrial property if improvements have real market value of more than $1 million, unless appraisal delegated to county upon request of county assessor.

Sent January 16, 2015 · Reported out after 34 days · then passed the House of Representatives, and became law

House Bill 2483 · Clarifies that right of any other party to seek determination of total real market value of unit of property or real market value of components of tax account or unit of property applies in appeals of accounts constituting unit of property.

Sent January 16, 2015 · Reported out after 39 days · then passed the House of Representatives, and became law

House Bill 2484 · Extends due date to March 15 for filing of certain property tax returns.

Sent January 16, 2015 · Reported out after 35 days · then passed the House of Representatives, and became law

House Bill 2485 · Clarifies that refund made for correction in property taxes owed as result of appeal is made to person who filed appeal.

Sent January 16, 2015 · Reported out after 35 days · then passed the House of Representatives, and became law

House Bill 2486 · Removes statutory provisions relating to categorization of property tax revenue under Ballot Measure 5 (1990) that were held unconstitutional by Oregon courts.

Sent January 16, 2015 · Reported out after 101 days · then passed the House of Representatives, and became law

House Bill 2487 · Requires correction of maximum assessed value due to correction of square footage of property to be proportional to change in real market value of property that is due to correction of square footage.

Sent January 16, 2015 · Reported out after 45 days · then passed the House of Representatives, and became law

House Bill 2488 · Replaces penalty for taxpayer's substantial understatement of taxable income with penalty for substantial understatement of net tax.

Sent January 16, 2015 · Reported out after 39 days · then passed the House of Representatives, and became law

House Bill 2489 · Removes provision for expiration of cigarette tax stamps following tax increases.

Sent January 16, 2015 · Reported out after 56 days · then passed the House of Representatives, and became law

House Bill 2490 · Changes to August 31 end date for annual indexing of maximum aggregate amount that local government official or tribal government official may place in investment pool in custody of State Treasurer.

Sent January 16, 2015 · Reported out after 39 days · then passed the House of Representatives, and became law

House Bill 2493 · Modifies meeting schedule of State Debt Policy Advisory Commission, requiring that meetings be held at least annually.

Sent January 16, 2015 · Reported out after 39 days · then passed the House of Representatives, and became law

House Bill 2494 · Allows at least two members of Legislative Assembly, including at least one member from each political party, to request that Legislative Revenue Officer prepare economic impact statement for any measure or proposed amendments to any measure.

Sent January 16, 2015 · Reported out after 125 days · then passed the House of Representatives, and not the Senate

House Bill 2550 · Increases fuel tax and motor carrier taxes.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2555 · Increases cigarette tax.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2588 · Imposes tax on harvest of timber from forestlands in Oregon of $10 per thousand feet, board measure, to fund fire suppression, to fund watershed conservation and for distribution to counties.

Sent January 16, 2015 · Reported out after 167 days · did not pass the House of Representatives

House Bill 2590 · Enacts uniform sales and use tax administration provisions.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2591 · Requires urban renewal agency to exercise its powers by board including one member representing each taxing district other than municipality with jurisdiction in municipality that activates agency.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2672 · Requires each county in which exempt strategic investment program property is located to certify to Oregon State Lottery Commission amount of property tax that school districts within county do not receive due to strategic investment program.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2688 · Modifies provisions allowing for optional reduced rates of personal income tax on nonpassive income attributable to partnership or S corporation by limiting amount of income for which reduced rate may be claimed and by decreasing number of annual hours of work required for employee of entity.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2690 · Exempts from property taxation land acquired and held by nonprofit corporation for building residences to be sold to individuals whose income is not greater than 80 percent of area median income.

Sent January 16, 2015 · Reported out after 116 days · then passed the House of Representatives, and became law

House Bill 2732 · Enacts uniform sales and use tax administration provisions.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2733 · Establishes Oregon Investment Department as public investment agency to be supervised by director appointed by Oregon Investment Council.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2746 · Establishes Oregon Real Rate of Return Task Force.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2749 · Requires Department of Revenue to estimate projected amount of revenue, attributable to net capital gain, to be received by department for current tax year and to estimate amount received for previous tax year.

Sent January 16, 2015 · Stopped in committee after 171 days

House Bill 2751 · Reduces rate of tax on capital gains of personal income and corporate income and excise taxpayers if amount equal to gain is invested in Oregon business during tax year.

Sent January 16, 2015 · Stopped in committee after 171 days