Finance and Revenue

Senate Bill 1034 · Allows personal income and corporate excise taxpayers to subtract from taxable income amounts paid as principal of or interest on qualified education loans, if borrower is taxpayer or spouse, or dependent or employee of taxpayer.

Sent April 26, 2017 · Stopped in committee after 72 days

Senate Bill 936 · Increases in increments taxable portion of value of eligible project property under strategic investment program for projects located in rural areas.

Sent April 24, 2017 · Reported out after 25 days · 1 committee amendment, adopted · then passed the Senate, and became law

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 April 14, 2017 · Reported out after 24 days · then passed the Senate, and became law

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 April 14, 2017 · Reported out after 24 days · then passed the Senate, and became law

Senate Bill 123 · Authorizes formation of children's special districts.

Sent April 11, 2017 · Reported out after 36 days · then passed the Senate, and not the House of Representatives

House Bill 2833 · Makes technical corrections and clarifications in statutes governing exemption of property in enterprise zones.

Sent April 10, 2017 · Reported out after 21 days · then passed the Senate, and became law

Senate Bill 745 · Establishes Ocean Beach Fund.

Sent April 7, 2017 · Stopped in committee after 91 days

Senate Bill 562 · Authorizes county to exempt up to $250,000 of assessed value of each homestead owned and occupied by surviving spouse of person in active military service killed in line of duty from ad valorem property taxes imposed by all taxing jurisdictions.

Sent March 23, 2017 · Stopped in committee after 106 days

Senate Bill 694 · Grants higher property tax exemption for property of veterans with disabilities.

Sent March 23, 2017 · Stopped in committee after 106 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 March 22, 2017 · Reported out after 26 days · then passed the Senate, 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 March 22, 2017 · Reported out after 26 days · then passed the Senate, 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 March 22, 2017 · Reported out after 26 days · then passed the Senate, and became law

Senate Bill 1035 · Creates personal income tax subtraction for adopting dogs and cats from animal rescue entities.

Sent March 22, 2017 · Stopped in committee after 107 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 March 13, 2017 · Reported out after 108 days · then passed the Senate, and became law

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

Sent March 13, 2017 · Reported out after 49 days · then passed the Senate, 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 March 13, 2017 · Reported out after 49 days · then passed the Senate, and became law

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 March 3, 2017 · Reported out after 52 days · then passed the Senate, 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 March 3, 2017 · Reported out after 48 days · then passed the Senate, 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 March 3, 2017 · Reported out after 52 days · then passed the Senate, 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 March 3, 2017 · Reported out after 41 days · then passed the Senate, and became law

Senate Bill 987 · Directs Legislative Revenue Officer to study land value taxation.

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

Senate Bill 870 · Provides that Oregon estate tax is imposed only on estates of decedents dying on or before December 31, 2016.

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

Senate Bill 883 · Sets special election on May 16, 2017, for Senate Joint Resolution 41 (2017).

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

House Bill 2244 · Permits Oregon Film and Video Office to deduct from labor rebate amounts spent on workforce development and educational efforts for qualifying film production.

Sent February 27, 2017 · Reported out after 63 days · then passed the Senate, and became law

Senate Bill 843 · Establishes Task Force on Business Taxation for purpose of studying alternative methods of taxing Oregon businesses.

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

Senate Bill 845 · Changes distribution of moneys collected by Department of Revenue as tax imposed on retail sale of marijuana items to transfers of moneys to cities and counties according to specified formula and uses of moneys for specified purposes related to education and public health and safety.

Sent February 27, 2017 · Reported out after 77 days · then passed the Senate, and not the House of Representatives

Senate Bill 827 · Extends ad valorem property tax exemption to existing qualified dwelling units of single-unit housing purchased by taxpayers seeking exemption.

Sent February 22, 2017 · Stopped in committee after 135 days

Senate Bill 840 · Finds and declares utilities' occupancy of streets, highways and other public property within cities of this state matter of statewide concern.

Sent February 22, 2017 · Stopped in committee after 135 days

Senate Bill 807 · Authorizes health district that does not impose property tax to invest in securities.

Sent February 17, 2017 · Stopped in committee after 140 days

Senate Bill 756 · Directs Legislative Revenue Officer to study land value taxation.

Sent February 13, 2017 · Stopped in committee after 144 days

Senate Bill 787 · Requires county at higher risk of financial distress to withhold from taxing districts costs to county of assessing property and collecting property taxes.

Sent February 13, 2017 · Stopped in committee after 144 days

Senate Bill 700 · 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 February 8, 2017 · Stopped in committee after 149 days

Senate Bill 701 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

Sent February 8, 2017 · Reported out after 103 days · then passed the Senate, and became law

Senate Bill 702 · Reduces personal income tax.

Sent February 8, 2017 · Stopped in committee after 149 days

Senate Bill 663 · Provides that taxpayer may elect to claim medical expenses of elderly individual as itemized deduction in lieu of claiming subtraction for medical expenses from federal taxable income.

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

Senate Bill 1 · Creates income tax credit for operation costs of housing for agricultural workers.

Sent January 17, 2017 · Reported out after 63 days · did not pass the Senate

Senate Bill 28 · Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation.

Sent January 17, 2017 · Reported out after 127 days · then passed the Senate, and became law

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

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

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 January 17, 2017 · Reported out after 57 days · then passed the Senate, and became law

Senate Bill 31 · Excludes Oregon sales of unitary insurance affiliate from numerator of sales factor for purposes of corporate excise tax apportionment formula.

Sent January 17, 2017 · Stopped in committee after 171 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 January 17, 2017 · Reported out after 28 days · then passed the Senate, 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 January 17, 2017 · Reported out after 28 days · then passed the Senate, and became law

Senate Bill 118 · Excludes taxes imposed by school districts from certain property tax exemption programs requiring adoption by local governments.

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

Senate Bill 123 · Authorizes formation of children's special districts.

Sent January 17, 2017 · Reported out after 78 days · then passed the Senate, and not the House of Representatives

Senate Bill 137 · Provides for adjustment of estate tax brackets for inflation.

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

Senate Bill 145 · Repeals sunset of income tax credit allowed to eligible business operating new business facility in reservation enterprise zone or reservation partnership zone.

Sent January 17, 2017 · Reported out after 42 days · did not pass the Senate

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

Sent January 17, 2017 · Reported out after 30 days · then passed the Senate, 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 January 17, 2017 · Reported out after 59 days · then passed the Senate, and became law

Senate Bill 150 · For purposes of corporate minimum tax, modifies bracket applicable to taxpayers with lowest amounts of Oregon sales by increasing upper threshold amount.

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

Senate Bill 151 · Provides for exemption from ad valorem property taxation of first $10,000 of real market value of homesteads.

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

Senate Bill 152 · 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

Senate Bill 153 · For purposes of determination of taxable income for corporate excise tax, allows 100 percent deduction of dividend payments made by insurer member of affiliated group to parent company.

Sent January 17, 2017 · Reported out after 99 days · then passed the Senate, and became law

Senate Bill 154 · 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

Senate Bill 155 · Removes Guatemala from 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 · Stopped in committee after 171 days

Senate Bill 156 · Requires corporate taxpayer to separately report amount of Oregon sales of motor vehicle fuel or any other product used for propulsion of motor vehicles on corporate tax return.

Sent January 17, 2017 · Reported out after 139 days · then passed the Senate, and not the House of Representatives

Senate Bill 157 · Requires deposit of percentage of corporate minimum tax revenue to Oregon Rainy Day Fund.

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

Senate Bill 158 · 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

Senate Bill 159 · Creates refundable income tax credit to offset household energy costs for taxpayers meeting income requirements.

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

Senate Bill 160 · Creates refundable income tax credit for qualified senior homeowners with property tax assessment greater than 10 percent of adjusted gross income.

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

Senate Bill 161 · Requires Department of Revenue and Legislative Revenue Office to conduct review of statutory definition of "tax expenditure" as term applies to preparation of biennial tax expenditure report.

Sent January 17, 2017 · Reported out after 139 days · did not pass the Senate

Senate Bill 162 · 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 66 days · then passed the Senate, and became law

Senate Bill 163 · Increases percentage of federal earned income credit allowable as credit against Oregon personal income tax.

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

Senate Bill 164 · Provides for taxpayer election of reduced tax rate for certain pass-through nonpassive income on original or amended tax return.

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

Senate Bill 165 · 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 · Stopped in committee after 171 days

Senate Bill 166 · Extends sunset for tax credit for affordable housing lenders.

Sent January 17, 2017 · Reported out after 30 days · did not pass the Senate

Senate Bill 167 · Extends sunset for tax credit for completion of agricultural workforce housing project.

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

Senate Bill 169 · Extends sunset for tax credit for electronic commerce in enterprise zone or city designated for electronic commerce.

Sent January 17, 2017 · Reported out after 30 days · did not pass the Senate

Senate Bill 171 · Extends sunset for tax credit for insurers transacting fire insurance.

Sent January 17, 2017 · Reported out after 30 days · did not pass the Senate

Senate Bill 174 · Extends sunset for tax credits for qualified research activities.

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

Senate Bill 180 · Expands definition of tobacco products for purpose of taxation to include inhalant form nicotine.

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

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 January 17, 2017 · Reported out after 59 days · then passed the Senate, and not the House of Representatives

Senate Bill 202 · Prohibits city from imposing charge on other public bodies for use of city's rights of way that exceed city's actual, direct costs.

Sent January 17, 2017 · Stopped in committee after 171 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 January 17, 2017 · Reported out after 37 days · then passed the Senate, and became law

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 January 17, 2017 · Reported out after 87 days · then passed the Senate, and became law

Senate Bill 343 · Designates Act as Oregon First-Time Home Buyer Savings Account Act.

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

Senate Bill 378 · Adds Oregon Volunteer Firefighters Association to list of entities eligible for individual income tax return checkoff contribution.

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

Senate Bill 379 · For purposes of estate tax, modifies definition of Oregon taxable estate to exclude basic exclusion amount applicable to federal estate.

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

Senate Bill 391 · Directs Department of Revenue to distribute annually to counties amount equal to total amount of personal income tax revenue attributable to individuals employed in county by public bodies or federal government.

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

Senate Bill 436 · Authorizes county to adopt education funding protection ordinance for up to 10 years if at least 50 percent by area of county is subject to certain exemption or special assessment programs under ad valorem property tax statutes or if county has population of 100,000 or less.

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

Senate Bill 452 · Requires Department of Revenue to conduct study of communication methods department has in place to answer questions from taxpayers or resolve issues that taxpayers have with Oregon tax laws.

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

Senate Bill 457 · Provides that certain small cities that imposed grandfathered local transient lodging tax may use net revenue from newly imposed or increased local transient lodging tax in same percentages and for same purposes as net revenue from grandfathered local transient lodging tax.

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

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

Sent January 17, 2017 · Reported out after 43 days · then passed the Senate, and not the House of Representatives

Senate Bill 535 · Provides that offer of just compensation for condemned property may not be less than real market value of property as determined by county assessor or Department of Revenue.

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

Senate Bill 564 · Establishes prudent maximum amount of outstanding General Fund-supported debt as amount for which debt service due in biennium equals five percent of General Fund revenues estimated to be received in biennium.

Sent January 17, 2017 · Reported out after 78 days · did not pass the Senate

Senate Bill 591 · Discontinues provisions requiring taxpayers, for Oregon tax purposes, to add to federal taxable income amount equal to federal deduction for qualified production activities income.

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

Senate Bill 592 · Reduces personal income tax rates for certain taxpayers by modifying income tax brackets.

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

Senate Bill 593 · Establishes personal income tax credit of $250 per dependent child.

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

Senate Bill 596 · Provides that machinery and equipment used to compress and bale harvested straw, hay, grass or other plants for purpose of storage or shipment is tangible personal property exempt from ad valorem property taxation.

Sent January 17, 2017 · Reported out after 122 days · then passed the Senate, and not the House of Representatives

Senate Bill 597 · Changes method by which surplus "kicker" refunds are made to personal income taxpayers from tax credit to refund payment.

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

Senate Bill 600 · Establishes personal income tax credit for contributions to charitable organizations.

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

Senate Bill 617 · Increases, for purposes of tax credit allowed for crop donation, percentage of wholesale price allowed as amount of credit.

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

Senate Bill 631 · Removes minimum requirements for cost and employment terms for qualifying investment contract.

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