Revenue

House Bill 3338 · Requires State Department of Agriculture to adopt rules governing posting of tax information by gas stations.

Sent April 21, 2017 · Reported out after 17 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3357 · Increases amount of fees charged and collected by county clerks to record or file certain real property documents.

Sent April 20, 2017 · Reported out after 56 days · 1 committee amendment, adopted · did not pass the House of Representatives

Senate Bill 311 · Authorizes city or county to adopt ordinance or resolution providing property tax exemption to commercial, industrial and multifamily buildings built before January 1, 1993, that will be seismically retrofitted, for period not to exceed 15 years.

Sent April 20, 2017 · Reported out after 55 days · then passed the House of Representatives, and became law

House Bill 3374 · Provides grants to counties that received Secure Rural Schools Program payments in calendar year 2008 equal to at least 30 percent of all moneys deposited into county general fund.

Sent April 19, 2017 · Stopped in committee after 79 days · 1 committee amendment, adopted

House Bill 3041 · Increases, for purposes of tax credit allowed for crop donation, percentage of wholesale price allowed as amount of credit.

Sent April 17, 2017 · Stopped in committee after 81 days

House Bill 3085 · Establishes Health Care Professional Training Fund.

Sent April 17, 2017 · Stopped in committee after 81 days

House Bill 2887 · Allows credit against income taxes for up to three years for employment of qualified military veterans if wage requirement is met.

Sent April 14, 2017 · Stopped in committee after 84 days · 1 committee amendment, adopted

House Bill 3227 · Allows tax credit for alternative energy device to be claimed by owner or subscriber of community solar project.

Sent April 14, 2017 · Stopped in committee after 84 days

House Bill 2155 · Extends sunset for tax credit for qualified equity investment.

Sent April 13, 2017 · Stopped in committee after 85 days · 1 committee amendment, adopted

House Bill 3383 · Establishes refundable tax credit against income or corporate excise taxes for employers in specified industrial sectors for wages paid to employees at or below specified rate.

Sent April 13, 2017 · Stopped in committee after 85 days

House Bill 3137 · Clarifies that blight includes existence of brownfields for purposes of urban renewal plans.

Sent April 12, 2017 · Stopped in committee after 86 days

House Bill 3304 · Allows taxpayer to direct portion of income tax refund to purpose of providing housing to low income persons.

Sent April 12, 2017 · Stopped in committee after 86 days

House Bill 2024 · Imposes tax on inhalant-form nicotine at point of retail sale, based on percentage of wholesale price.

Sent April 11, 2017 · Stopped in committee after 87 days

House Bill 2964 · Extends ad valorem property tax exemption to existing qualified dwelling units of single-unit housing purchased by taxpayers seeking exemption.

Sent April 10, 2017 · Reported out after 23 days · then passed the House of Representatives, and became law

House Bill 3443 · Requires Oregon Liquor Control Commission to calculate and post on commission's website previous calendar year's number of beverage containers that carry refund value sold in Oregon during calendar year for all distributors and importers in Oregon.

Sent April 6, 2017 · Stopped in committee after 92 days

House Bill 2760 · Extends sunset for property tax exemption for alternative energy systems.

Sent April 5, 2017 · Reported out after 61 days · then passed the House of Representatives, and became law

House Bill 3192 · Directs Housing and Community Services Department to provide funds to assist first-time home buyers from low income households through programs administered by department and grants to eligible nonprofit organizations, housing authorities and local governments.

Sent April 5, 2017 · Reported out after 47 days · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 3430 · Provides that Department of State Lands shall distribute certain moneys that have been in Common School Fund Account for 25 years or more.

Sent April 5, 2017 · Stopped in committee after 93 days

House Bill 3435 · Authorizes moneys from federal sources in county road fund of Curry County, Klamath County or Yamhill County to be loaned to taxing district within county, another county or taxing district within another county, only pursuant to legally binding intergovernmental agreement or loan agreement.

Sent April 5, 2017 · Reported out after 75 days · then passed the House of Representatives, and became law

Senate Bill 162 · Modifies definition of "business tax credit," as allowed to shareholders of S corporation, to remove Department of Revenue rulemaking authority.

Sent April 3, 2017 · Reported out after 93 days · then passed the House of Representatives, and became law

House Bill 2150 · Directs Oregon Liquor Control Commission to allow manufacturers or importing distributors of wine, cider or malt beverages to file required statements and pay privilege taxes by electronic means.

Sent March 30, 2017 · Reported out after 25 days · then passed the House of Representatives, and became law

House Bill 2704 · Requires Environmental Quality Commission to establish program to provide rebates to persons that purchase and register certain low emission vehicles and zero-emission transit buses in this state on or after effective date of Act.

Sent March 28, 2017 · Stopped in committee after 101 days

House Bill 3075 · Grants income tax credit to firefighters who provide volunteer services to rural fire protection districts or fire departments.

Sent March 28, 2017 · Stopped in committee after 101 days

House Bill 2745 · Authorizes certain intergovernmental entities created to operate, maintain, repair and modernize nonrail transportation facilities to impose property taxes in support of those purposes, or issue general obligation bonds supported by property tax revenues, if entity obtains approval of governing bodies of affected cities and counties in entity territory.

Sent March 27, 2017 · Reported out after 59 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 29 · Updates citation to federal statute governing tax treatment of corporate indebtedness discharged in bankruptcy.

Sent March 27, 2017 · Reported out after 46 days · then passed the House of Representatives, and became law

House Bill 2409 · Permits city to issue citation for speeding using red light camera in conjunction with other technology that is capable of measuring speed.

Sent March 24, 2017 · Reported out after 32 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 149 · Provides that property of limited liability company qualifies for property tax exemption or special assessment if limited liability company is wholly owned by nonprofit corporations or public bodies and property, if held directly by each nonprofit corporation owner of limited liability company, would qualify for such exemption or special assessment.

Sent March 24, 2017 · Reported out after 73 days · then passed the House of Representatives, and became law

Senate Bill 181 · Requires certain institutions seeking property tax exemption to file information return that states basis for exemption claim in terms derived from Oregon case law.

Sent March 24, 2017 · Reported out after 73 days · did not pass the House of Representatives

Senate Bill 30 · In making determination of whether corporate affiliates are members of unitary group , allows reference to any corporation that is owned or controlled directly or indirectly by same interests.

Sent March 22, 2017 · Reported out after 54 days · then passed the House of Representatives, and became law

House Bill 2904 · For purposes of rural enterprise zone program, provides alternative criterion for eligibility for certification of facility located in county outside all metropolitan statistical areas in which total property taxes imposed by all taxing districts equal at least 1.3 percent of total assessed value of all taxable property in county.

Sent March 21, 2017 · Reported out after 102 days · then passed the House of Representatives, and not the Senate

House Bill 3403 · Imposes tax on distribution of inhalant product based on percentage of wholesale price.

Sent March 21, 2017 · Stopped in committee after 108 days

House Bill 3388 · Provides that person may not make retail sale of tobacco product or inhalant delivery system at or from premises located in this state unless person sells tobacco product or inhalant delivery system at or from premises for which license has been issued.

Sent March 15, 2017 · Reported out after 100 days · did not pass the House of Representatives

House Bill 3294 · Limits fees payable to qualified community development entity in connection with qualified equity investment.

Sent March 13, 2017 · Stopped in committee after 116 days

House Bill 3295 · 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 March 13, 2017 · Stopped in committee after 116 days

House Bill 3354 · Provides that Oregon estate tax is not due unless value of Oregon taxable estate exceeds $5 million.

Sent March 13, 2017 · Stopped in committee after 116 days

Senate Bill 468 · Provides that "eligible location," for purposes of certain property tax benefits, includes location not formerly used for industrial purposes.

Sent March 13, 2017 · Stopped in committee after 116 days

House Bill 3291 · Directs Oregon Department of Administrative Services, in coordination with Legislative Fiscal Officer and Legislative Revenue Officer, to prepare biennial budget stress test report that estimates effects on state finances of hypothetical negative economic conditions.

Sent March 9, 2017 · Reported out after 49 days · did not pass the House of Representatives

House Bill 3296 · Imposes tobacco products tax on tobacco substitute that contains nicotine but not tobacco and that is intended to be orally ingested by user.

Sent March 9, 2017 · Stopped in committee after 120 days

House Bill 3297 · Requires, for purposes of taxpayer election of reduced tax rate for certain pass-through nonpassive income, net increase in number of employees.

Sent March 9, 2017 · Stopped in committee after 120 days

House Bill 3298 · Creates refundable personal income tax credit for mortgage interest payments made for taxpayer's principal residence.

Sent March 9, 2017 · Stopped in committee after 120 days

House Bill 3326 · Authorizes centrally assessed company with outstanding property taxes of at least $174 million for property tax years beginning before July 1, 2016, to satisfy tax liability by paying 75 percent of amount due.

Sent March 9, 2017 · Stopped in committee after 120 days

House Bill 3104 · Directs State Treasurer to study strategies for increasing participation of Oregon residents in qualified tuition programs described in section 529 of Internal Revenue Code, with specific consideration given to historically disadvantaged populations.

Sent March 8, 2017 · Stopped in committee after 121 days

House Bill 3112 · Requires every corporation to annually file affidavit with Department of Revenue attesting that corporation has registered or attempted to register with United States Selective Service System.

Sent March 8, 2017 · Stopped in committee after 121 days

House Bill 3141 · Requires Department of Revenue to establish program to identify taxpayers that are eligible for, but did not claim, earned income tax credit in preceding tax year and release to qualified nonprofit organization information that would enable qualified nonprofit organization to contact taxpayer, inform taxpayer of eligibility and assist taxpayer, if necessary, to apply for earned income tax credit.

Sent March 8, 2017 · Stopped in committee after 121 days

House Bill 3190 · Repeals prohibition on pledging homestead as security for reverse mortgage in property tax deferral program for seniors and individuals with disabilities.

Sent March 8, 2017 · Stopped in committee after 121 days

House Bill 3206 · Creates tax credit for taxpayer located in qualifying county who establishes and implements employee training program in collaboration with local community college.

Sent March 8, 2017 · Reported out after 107 days · then passed the House of Representatives, and not the Senate

House Bill 3260 · Authorizes coastal county to impose local transient lodging tax on residential short-term vacation rental property by submitting question to county electors.

Sent March 8, 2017 · Stopped in committee after 121 days

House Bill 2159 · Changes definition of "cider" for purposes of alcohol control laws and alcohol taxation laws.

Sent March 7, 2017 · Reported out after 36 days · then passed the House of Representatives, and became law

House Bill 3171 · Provides that additional taxes upon disqualification from certain special assessment programs may not be imposed on land if, at time of disqualification, such land is public property that was leased or rented to taxable owner and reason for disqualification is termination of lease under which land was assessed.

Sent March 7, 2017 · Reported out after 49 days · then passed the House of Representatives, and became law

House Bill 3173 · Creates income tax credit for unreimbursed expenses of certain public school teachers and adjunct instructors.

Sent March 7, 2017 · Stopped in committee after 122 days

House Bill 3179 · Directs Department of Revenue to disclose corporate excise and income tax returns to chairpersons and vice chairpersons of legislative committees related to revenue.

Sent March 7, 2017 · Stopped in committee after 122 days

House Bill 3180 · Authorizes Department of Revenue and units of local government to disclose to each other information related to administration of transient lodging tax laws.

Sent March 7, 2017 · Reported out after 29 days · then passed the House of Representatives, and became law

House Bill 3100 · Imposes additional tax on investment services partnership income treated as net capital gain and taxed at lower rate on personal income taxpayer's federal return.

Sent March 6, 2017 · Stopped in committee after 123 days

House Bill 3111 · Provides for extension of time in which credit against improvement fee must be used when construction of qualified public improvement for which credit is granted is suspended for any cause.

Sent March 6, 2017 · Stopped in committee after 123 days

Senate Bill 251 · Decreases amount of lottery prize payment above which Oregon State Lottery Commission must withhold personal income tax for payment to Department of Revenue.

Sent March 6, 2017 · Reported out after 23 days · then passed the House of Representatives, and became law

House Bill 2019 · Requires Department of Revenue to submit to Legislative Revenue Officer information from Oregon tax returns about certain corporations doing business in Oregon.

Sent March 3, 2017 · Stopped in committee after 126 days

House Bill 3178 · Imposes tax on wholesale sale of inhalant-form nicotine based on percentage of wholesale price.

Sent March 3, 2017 · Stopped in committee after 126 days

House Bill 3270 · Establishes Oregon Conservation and Recreation Fund.

Sent March 3, 2017 · Stopped in committee after 126 days

House Bill 3032 · Requires value of transferable tax credit to be lower of value determined at time of application for preliminary certification or at time of final certification.

Sent March 2, 2017 · Stopped in committee after 127 days

House Bill 3033 · Allows personal income taxpayers to subtract amounts paid as interest on qualified education loans from taxable income, in excess of amounts deducted on federal return.

Sent March 2, 2017 · Stopped in committee after 127 days

Senate Bill 148 · Makes technical changes in Oregon tax statutes.

Sent March 2, 2017 · Reported out after 81 days · then passed the House of Representatives, and became law

House Bill 2022 · Excludes volumetric mixers from definition of "fixed load vehicle." Makes additional nonsubstantive housekeeping changes to definition.

Sent February 28, 2017 · Reported out after 101 days · then passed the House of Representatives, and became law

House Bill 2234 · Creates subtraction from federal taxable income for benefits paid to surviving spouse or dependent child of service member.

Sent February 28, 2017 · Stopped in committee after 129 days

House Bill 3007 · Imposes tax on wholesale sale of inhalant-form nicotine based on percentage of wholesale price.

Sent February 28, 2017 · Stopped in committee after 129 days

House Bill 2235 · Authorizes county to grant exemption from ad valorem property taxation for property of eligible veteran or surviving spouse remaining unmarried of eligible veteran in any amount of assessed value up to 100 percent or based on more generous eligibility standards.

Sent February 27, 2017 · Stopped in committee after 130 days

House Bill 2243 · Increases maximum number of zones for electronic commerce.

Sent February 23, 2017 · Stopped in committee after 134 days

House Bill 2508 · Requires applicant who does not select investment option when enrolling in Oregon 529 program for higher education expenses be enrolled in investment option that Oregon 529 Savings Board determines is most appropriate for greatest number of participants.

Sent February 23, 2017 · Stopped in committee after 134 days

House Bill 2978 · Authorizes adoption by taxing district of ordinance that exempts stated dollar amount of assessed value of real property from operating taxes or local option taxes of taxing district.

Sent February 23, 2017 · Stopped in committee after 134 days

Senate Bill 32 · Provides for imposition of either penalty for failure to pay estate tax when due or penalty for initial failure to file estate tax return when due.

Sent February 22, 2017 · Reported out after 82 days · then passed the House of Representatives, and became law

Senate Bill 33 · In computation by Department of Revenue of interest due on tax deficiency owed to department or refunds of tax owed by department, replaces rate based on month or partial month with annual percentage rate computed daily.

Sent February 22, 2017 · Reported out after 68 days · then passed the House of Representatives, and became law

House Bill 2939 · Limits rate of tax that city or county may impose on commercial construction.

Sent February 20, 2017 · Stopped in committee after 137 days

House Bill 2940 · Directs Department of Revenue to make annual submission of information about certain C corporations subject to Oregon corporate excise tax to Legislative Revenue Officer.

Sent February 20, 2017 · Stopped in committee after 137 days

House Bill 2941 · Disconnects, in calculation of Oregon taxable income, from federal depreciation computation and federal rules for expensing of depreciable business assets for purposes of personal income tax or corporate excise tax.

Sent February 20, 2017 · Stopped in committee after 137 days

House Bill 2942 · Imposes tax on rental price of construction, mining, earthmoving or industrial equipment that is mobile and held primarily for rental.

Sent February 20, 2017 · Stopped in committee after 137 days

House Bill 2951 · Requires addition, in determination of Oregon taxable income, of deduction as business expense of compensation paid by taxpayer to highly paid individual.

Sent February 20, 2017 · Stopped in committee after 137 days

House Bill 2952 · Specifies that corporate taxpayer claiming tax credit consents to disclosure of taxpayer's name and amount of credit.

Sent February 20, 2017 · Stopped in committee after 137 days

House Bill 2779 · Sets conditions under which person or agent collecting moneys for state agency may take more than one business day to transmit moneys to State Treasurer.

Sent February 10, 2017 · Reported out after 84 days · then passed the House of Representatives, and became law

House Bill 2831 · Increases corporate minimum tax imposed on S corporations with Oregon sales that exceed certain amount.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2840 · Creates credit against personal income tax for cost of criminal history record check required by state law for transfer of firearm.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2841 · Creates income tax credit for certain employers that are required to provide paid sick leave.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2859 · Creates or adjusts sunset dates for certain property tax expenditure provisions.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2875 · Imposes excise tax on coffee beans and ground coffee.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2876 · Increases personal income tax imposed on certain taxpayers by adding new bracket with higher marginal rate.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2877 · Creates impact tax.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2878 · Imposes additional tax on qualified dividend income treated as net capital gain and taxed at lower rate on personal income taxpayer's federal return.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2879 · Exempts from taxation amounts received from sale of real property to nonprofit corporation or housing authority.

Sent February 10, 2017 · Stopped in committee after 147 days

House Bill 2766 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

Sent February 7, 2017 · Stopped in committee after 150 days

House Bill 2767 · For purposes of personal income taxation, phases out availability of itemized deductions, other than charitable contribution deductions, for taxpayer with federal adjusted gross income of $125,000 or more for single return, or $250,000 or more for joint return.

Sent February 7, 2017 · Stopped in committee after 150 days

House Bill 2769 · Imposes sales and use taxes on sales of works of art, collectible objects and furniture having sales prices of $100,000 or more.

Sent February 7, 2017 · Stopped in committee after 150 days

House Bill 2770 · Repeals property tax exemption for certain communication infrastructure.

Sent February 7, 2017 · Reported out after 112 days · did not pass the House of Representatives

House Bill 2771 · Phases out allowance of itemized deduction for real property taxes, based on income.

Sent February 7, 2017 · Stopped in committee after 150 days

House Bill 2772 · Requires addition to taxable income for Oregon tax purposes of amount of gain attributable to sale or exchange of taxpayer's principal residence and excluded from federal taxable income, if in excess of certain threshold.

Sent February 7, 2017 · Stopped in committee after 150 days

House Bill 2774 · Requires Department of Revenue to make information contained in central assessment roll available to general public on department's website.

Sent February 7, 2017 · Reported out after 97 days · then passed the House of Representatives, and not the Senate

House Bill 2775 · Limits total amount of biomass tax credit allowed for animal manure that may be claimed annually by all taxpayers.

Sent February 7, 2017 · Stopped in committee after 150 days

House Bill 2829 · Limits, for purposes of personal income taxation, availability of itemized deductions.

Sent February 7, 2017 · Stopped in committee after 150 days

House Bill 2830 · Increases corporate excise tax rates.

Sent February 7, 2017 · Reported out after 118 days · did not pass the House of Representatives

House Bill 2832 · For purposes of estate tax, conforms threshold for imposition of tax and for requirement to file return to basic exclusion amount applicable to federal estate.

Sent February 7, 2017 · Stopped in committee after 150 days

House Bill 2755 · Requires value of transferable tax credit to be determined during calendar quarter in which agreement is reached to transfer credit.

Sent February 6, 2017 · Stopped in committee after 151 days

House Bill 2037 · Increases rate of taxation on cigarettes and tobacco products.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2047 · Exempts from taxation real property of nonprofit health clinic that is occupied or used to provide health services, or administrative services necessary to provide such health services, and is either federally qualified health center or occupied or used to serve specified low-income or needy patients.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2048 · Replaces standard using cost of performance with market-sourcing standard for purposes of corporate taxation and determining sales factor for apportionment calculation.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2049 · Expands definition of "transient lodging intermediary" to include person that requires transient lodging provider to use specific third-party entity to collect consideration for occupancy of transient lodging.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2050 · Delays running of interest on overpayments of taxes for emergency communications and taxes for transient lodging.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2051 · Modifies methodology for determining amount of surplus tax credit received by personal income taxpayers under statutory kicker provision.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2052 · Directs Legislative Revenue Officer to study exemption from ad valorem property taxation of property of nonprofit corporations.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2054 · Modifies definition of "business tax credit," as allowed to shareholders of S corporation, to remove Department of Revenue rulemaking authority.

Sent January 17, 2017 · Reported out after 140 days · did not pass the House of Representatives

House Bill 2055 · Directs Department of Revenue to study issues related to providing preferential tax rate for benefit companies and to provide results of study to Legislative Assembly not later than December 31, 2018.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2056 · Increases rates of taxation on cigarettes and tobacco products.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2057 · For purposes of corporate minimum tax, modifies definition of "Oregon sales" to exclude sales made from Oregon to state in which taxpayer is not taxable.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2058 · For purposes of corporate minimum tax, modifies definition of Oregon sales to exclude sales of other than tangible property unless attributable to this state's marketplace.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2059 · For purposes of corporate minimum tax, modifies definition of Oregon sales to exclude sales made from Oregon to state in which taxpayer is not taxable and sales of intangible property unless attributable to this state's marketplace.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2060 · For purposes of taxpayer election of reduced tax rate for certain pass-through nonpassive income, requires net increase in number of employees.

Sent January 17, 2017 · Reported out after 155 days · then passed the House of Representatives, and not the Senate

House Bill 2061 · For purposes of personal income taxation, changes connection point from federal taxable income to federal adjusted gross income by eliminating allowance of itemized deductions or standard deduction.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2062 · Expands definition of tobacco products for purpose of taxation to include inhalant form nicotine.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2063 · For purposes of property tax exemption for certain communication infrastructure, requires minimum cost of newly constructed or installed real or tangible personal property.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2064 · Directs Legislative Revenue Officer to report to interim committees of Legislative Assembly related to revenue on changes to law recommended by transient lodging tax work group.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2065 · Provides that tax credits are allowed against corporate minimum tax unless otherwise provided in statute.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2066 · Extends sunset for tax credits for reservation enterprise zones, affordable housing lenders, rural medical providers and fish screening devices.

Sent January 17, 2017 · Reported out after 140 days · then passed the House of Representatives, and became law

House Bill 2067 · Expands 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 17, 2017 · Reported out after 111 days · did not pass the House of Representatives

House Bill 2068 · Directs Department of Revenue to deliver vouchers to certain personal income taxpayers who fail to use income tax credit for political contribution in previous tax year.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2069 · Requires annual adjustment for inflation of estate tax exclusion amount and threshold for requirement to file estate tax return.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2084 · Directs Department of Revenue to establish and maintain list of persons that sell or accept orders for cigarettes, inhalant delivery systems or tobacco products that are to be transported from a point outside this state to consumer within this state and that either do not require age verification or fail to pay tax.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2085 · Creates refundable income tax credit for renting farmland to beginning farmers for term of three years.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2086 · Authorizes governing body of local government or special government body to notify Governor when local government or special government body is insolvent.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2087 · Expands taxpayer bill of rights.

Sent January 17, 2017 · Reported out after 157 days · then passed the House of Representatives, and not the Senate

House Bill 2088 · Authorizes city within county with population greater than 700,000 to define "area" as city in which property is located, for purposes of certain ad valorem property taxation statutes.

Sent January 17, 2017 · Reported out after 118 days · then passed the House of Representatives, and became law

House Bill 2093 · Reduces personal income tax rates by modifying income tax brackets.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2115 · Specifies requirements for property of nonprofit hospitals and nonprofit health systems to be exempt from taxation.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2119 · Increases cigarette tax.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2121 · Increases fuel tax and motor carrier taxes.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2156 · Requires Department of Revenue to establish program by means of which representatives of C corporations and S corporations may resolve issues and ask questions concerning Oregon corporate income and excise tax laws or application of Oregon corporation income and excise tax laws.

Sent January 17, 2017 · Reported out after 97 days · then passed the House of Representatives, and became law

House Bill 2157 · Requires Department of Revenue to establish program by means of which department may give priority to certified public accountants and other tax practitioners who have questions about or wish to resolve issues concerning Oregon tax laws or application of Oregon tax laws to personal income tax accounts.

Sent January 17, 2017 · Reported out after 97 days · then passed the House of Representatives, and became law

House Bill 2177 · Directs Legislative Fiscal Office to conduct study and report findings regarding 2017-2019 biennium sources of Oregon Liquor Control Commission revenue related to alcoholic beverages and recipients of revenue distributions.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2182 · Creates tax credit for employers that pay wages to youth workers, defined as workers between 16 and 25 years of age.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2194 · Defines "funds of a public agency," for purposes of applying prevailing rate of wage to projects for public works, to include tax credits or tax abatements that contractor engaged in project for public works receives from state in connection with project.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2203 · Changes distribution of moneys collected by Department of Revenue as tax imposed on retail sale of marijuana items.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2204 · Changes statutory limitation on local government's authority to impose local tax or fee on retail sale of marijuana items.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2230 · Imposes 0.7 percent commercial activity tax, applicable to all persons other than excluded persons, to be measured by gross receipts.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2247 · Broadens county's existing authority to exempt from ad valorem property taxation up to $250,000 of assessed value of each homestead owned and occupied by surviving spouse of fire service professional, police officer or reserve officer killed in line of duty to include homesteads of surviving spouses of corrections officers killed in line of duty.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2270 · Extends privilege taxes on merchantable forest products harvested on forestlands.

Sent January 17, 2017 · Reported out after 140 days · then passed the House of Representatives, and became law

House Bill 2271 · Authorizes Division of Child Support of Department of Justice to enter agreements to share information relating to hiring of individuals in this state with other divisions of department or with Department of Revenue.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2272 · Requires financial institutions to participate in data match system established by Department of Revenue to identify assets held at financial institutions by delinquent debtors.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2273 · Removes functional test for purposes of apportionment of business income of corporate excise taxpayer by defining "sales" to exclude amounts that are received by taxpayer from certain transactions, received in role as agent or held in trust.

Sent January 17, 2017 · Reported out after 41 days · then passed the House of Representatives, and became law

House Bill 2274 · For purposes of corporate tax apportionment calculations, replaces sales factor with receipts factor.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2275 · For purposes of corporate tax apportionment, redefines income subject to apportionment to align with Multistate Tax Commission model.

Sent January 17, 2017 · Reported out after 41 days · then passed the House of Representatives, and became law

House Bill 2276 · Decreases amount of lottery prize payment above which Oregon State Lottery Commission must withhold personal income tax for payment to Department of Revenue.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2277 · Requires county governing body to apply property tax refund first as credit against amount due of total tax liability account on which tax was assessed, except in certain cases.

Sent January 17, 2017 · Reported out after 38 days · then passed the House of Representatives, and became law

House Bill 2278 · Authorizes municipal corporation to budget for estimated debt service payments when general obligation bonds are approved by voters at May election.

Sent January 17, 2017 · Reported out after 38 days · then passed the House of Representatives, and became law

House Bill 2279 · Transfers to Department of Revenue sole authority for examining and registering property appraisers and setting education and experience requirements.

Sent January 17, 2017 · Reported out after 43 days · then passed the House of Representatives, and became law

House Bill 2280 · Repeals disused statute granting right to any person assessed for property taxes to demand official certificate of assessment and fining assessor $100 for refusal in action before county justice of peace.

Sent January 17, 2017 · Reported out after 38 days · then passed the House of Representatives, and became law

House Bill 2281 · Provides that disqualification of land designated as forestland shall be deemed to occur as of January 1 assessment date of assessment year in which discovery occurs, regardless of when discovery actually occurs.

Sent January 17, 2017 · Reported out after 38 days · then passed the House of Representatives, and became law

House Bill 2282 · Changes certain requirement for meeting definition of "farm use" from disjunctive "feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof" to conjunctive "feeding, breeding, managing and selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof." Takes effect on 91st day following adjournment sine die.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2283 · Provides that if taxpayer elects to apply overpayment of tax to subsequent year estimated tax installment, amount paid is credited as estimated tax on later of first estimated tax due date or date payment is made, if elected on timely filed return, or is credited as estimated tax on later of date return is filed or date payment is made, if elected on return filed late.

Sent January 17, 2017 · Reported out after 58 days · then passed the House of Representatives, and became law

House Bill 2284 · Expands provisions for resolution of conflicting claims to taxpayer dependents to include conflicting returns or reports addressing other items allowed under personal income tax laws.

Sent January 17, 2017 · Reported out after 57 days · then passed the House of Representatives, and became law

House Bill 2285 · Provides that, if taxpayer files report or return but pays less than full amount of tax due, tax is assessed on later of original due date of report or return, without regard for extension of time for filing, or date filed.

Sent January 17, 2017 · Reported out after 57 days · then passed the House of Representatives, and became law

House Bill 2286 · Requires that transfer of tax credit follow uniform transfer procedures.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2363 · Authorizes counties to withhold from taxing districts costs to county of assessing property and collecting property taxes.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2374 · Reimburses school districts for transportation costs from State School Fund based on fixed percentage of approved transportation costs.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2375 · Creates income tax credit for employers that pay employees wages greater than minimum wage.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2384 · Sets limit on taxes due on homesteads of seniors living on fixed income equal to total amount of taxes due for property tax year preceding first property tax year for which relief allowed.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2385 · Reduces corporate excise tax rates for taxpayer that increases average monthly employment for tax year from immediately preceding tax year.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2400 · Authorizes any state agency or department to enter into agreements with any political subdivision for collection, enforcement, administration and distribution of local transient lodging taxes of such political subdivision.

Sent January 17, 2017 · Reported out after 78 days · then passed the House of Representatives, and became law

House Bill 2406 · Increases cigarette tax and provides for distribution of increase in revenue.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2407 · Replaces authority of county assessor to issue deferred billing credit in cases of high-value property tax appeals with authority to issue potential refund credit.

Sent January 17, 2017 · Reported out after 118 days · then passed the House of Representatives, and became law

House Bill 2415 · Creates tax credit for educational expenses paid for special needs student attending private school or public school charging tuition.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2426 · 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 is allowed.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2437 · Increases per-gallon aircraft fuel taxes.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2453 · Creates income tax credit for donating capital asset to publicly funded educational program.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2454 · Provides credit against personal income taxes for costs associated with growing produce.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2466 · 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 17, 2017 · Stopped in committee after 171 days

House Bill 2467 · Repeals all forest products harvest taxes except tax for funding fire suppression.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2507 · Requires contract between Oregon Health Authority and coordinated care organization, and contract between public charter school and private entity that provides educational or administrative services, to require coordinated care organization or private entity to disclose tax information and submit to audit by Secretary of State.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2539 · Allows personal income taxpayers to subtract amounts paid as interest on qualified education loans from taxable income.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2541 · Creates credit against income tax for replacement of certain trucks used by taxpayer in course of business.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2546 · For purposes of estate tax, conforms threshold for imposition of tax and for requirement to file return to basic exclusion amount applicable to federal estate.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2553 · Directs Legislative Revenue Officer to study impediments under state law that prevent cities one-third of whose property tax base is owned by state agencies or public universities from applying for matching federal economic development grants.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2573 · Clarifies language relating to certain personal property not subject to ad valorem property taxation.

Sent January 17, 2017 · Reported out after 121 days · then passed the House of Representatives, and became law

House Bill 2592 · Establishes refundable credit against personal income taxes for purchase of qualifying gun safes.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2595 · Adds Oregon Volunteer Firefighters Association to list of entities eligible for individual income tax return checkoff contribution.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2662 · Increases cigarette tax and provides for distribution of increase in revenue.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2672 · Provides for addition, on Oregon corporate excise tax return, of income or loss of corporation incorporated in tax haven and member of unitary group, if income or loss is connected to trade or business in United States.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2676 · Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation.

Sent January 17, 2017 · Stopped in committee after 171 days

House Bill 2678 · Creates income tax credit for live organ donation.

Sent January 17, 2017 · Stopped in committee after 171 days