Revenue

House Bill 3379 · Permits local government or Department of Transportation to license and regulate vehicle-for-hire services and hired drivers.

Sent April 16, 2019 · Stopped in committee after 75 days

House Bill 2449 · Increases rate of tax for emergency communications.

Sent April 15, 2019 · Reported out after 50 days · then passed the House of Representatives, and became law

House Bill 2456 · Allows counties to partition and rezone up to 200 acres of lands within Eastern Oregon Border Economic Development Region from exclusive farm use to residential uses.

Sent April 15, 2019 · Reported out after 29 days · then passed the House of Representatives, and not the Senate

House Bill 2516 · Prohibits virtual public school from using moneys received as distributions from State School Fund or from other state or local public sources for paying expenses incurred for advertising or other promotional materials of school.

Sent April 15, 2019 · Stopped in committee after 76 days · 1 committee amendment, adopted

Senate Bill 702 · Directs Legislative Revenue Officer to study land value taxation and submit report to interim legislative committees related to revenue.

Sent April 15, 2019 · Stopped in committee after 76 days

House Bill 3084 · Prohibits tax on use of suitable material other than virgin material for daily cover at disposal site.

Sent April 12, 2019 · Stopped in committee after 79 days

House Bill 3184 · Directs Department of Revenue, in consultation with Housing and Community Services Department, to conduct study of imposition and administration of residential vacancy tax to fund affordable housing, and to report findings to interim legislative committees related to revenue and housing on or before September 15, 2020.

Sent April 12, 2019 · Stopped in committee after 79 days

House Bill 2053 · Adjusts location of employees and deadline for employment requirements under local property tax benefit program for certain industrial improvements newly constructed or installed in rural area.

Sent April 11, 2019 · Reported out after 63 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2269 · Requires employers with 50 or more employees to expend amount established by Oregon Health Policy Board toward providing health care to employees.

Sent April 11, 2019 · Stopped in committee after 80 days

House Bill 2900 · Extends sunset of exemption from property taxation for qualified machinery and equipment that is used in food processing.

Sent April 11, 2019 · Stopped in committee after 80 days · 1 committee amendment, adopted

House Bill 3062 · Extends sunset date for exemption from use fuel tax for diesel fuel blended with at least 20 percent biodiesel derived from used cooking oil.

Sent April 11, 2019 · Reported out after 61 days · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 3262 · Imposes assessment on large employers with employees who receive or who have minor children who receive certain types of public assistance in this state, in amount equal to public assistance paid.

Sent April 11, 2019 · Stopped in committee after 80 days

Senate Bill 262 · Extends sunset for property tax exemption for multiple-unit housing.

Sent April 10, 2019 · Reported out after 49 days · then passed the House of Representatives, and became law

Senate Bill 769 · Requires owner or person in possession or control of solar project to file, on or before December 31 preceding first property tax year to which agreement with county for payment of fee in lieu of property taxes on solar project property relates, nameplate capacity of project and copy of agreement with county assessor and Department of Revenue.

Sent April 10, 2019 · Reported out after 65 days · then passed the House of Representatives, and became law

House Bill 3278 · Allows additional weight for purpose of State School Fund distributions for students in drug or alcohol treatment programs that meet certain requirements.

Sent April 9, 2019 · Stopped in committee after 82 days

House Bill 3307 · Assesses fee on emergency medical services providers and uses fee to increase reimbursement paid by Oregon Health Authority for emergency medical services transports.

Sent April 9, 2019 · Stopped in committee after 82 days

Senate Bill 165 · Directs employer, on annual tax withholding return submitted to Department of Revenue, to indicate whether employer offers qualified retirement savings plan that would allow exemption from participation in Oregon Retirement Savings Plan.

Sent April 9, 2019 · Reported out after 43 days · then passed the House of Representatives, and became law

House Bill 3028 · Increases percentage of federal earned income credit allowable as credit against Oregon personal income tax.

Sent April 5, 2019 · Stopped in committee after 86 days · 1 committee amendment, adopted

House Bill 2174 · For urban renewal plan proposed on or after effective date of Act, that includes public building project, requires concurrence of at least three of four taxing districts estimated to forgo most property tax revenue under proposed plan.

Sent April 4, 2019 · Reported out after 68 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3115 · Removes sunset on provisions that allow foreign exchange students residing in dormitories to be considered resident students for purpose of State School Fund distributions.

Sent April 4, 2019 · Stopped in committee after 87 days

House Bill 3420 · Reimburses school districts for transportation costs from State School Fund based on fixed percentage of approved transportation costs.

Sent April 4, 2019 · Stopped in committee after 87 days

House Bill 3421 · Establishes tax rate for taxable income from partnerships, S corporations and sole proprietorships.

Sent April 4, 2019 · Stopped in committee after 87 days

House Bill 2138 · Extends sunset for tax credit for provision of volunteer emergency medical services in rural area.

Sent April 2, 2019 · Reported out after 41 days · did not pass the House of Representatives

House Bill 2787 · Specifies that certain taxes related to transacting wet marine and transportation insurance in this state apply to authorized insurers.

Sent April 2, 2019 · Reported out after 57 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 2587 · For purposes of homestead property tax deferral program for seniors and persons with disabilities, changes prohibition on homestead with outstanding deferred property taxes from being pledged as security for reverse mortgage to prohibition on homestead that is pledged as security for reverse mortgage from being granted deferral under program.

Sent April 1, 2019 · Reported out after 43 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 3349 · Disallows, for purposes of personal income taxation, mortgage interest deduction for residence other than taxpayer's principal residence, unless taxpayer sells residence or actively markets residence for sale.

Sent April 1, 2019 · Stopped in committee after 90 days · 1 committee amendment, adopted

House Bill 3410 · Establishes personal income tax credit of $1,000 per qualifying child.

Sent March 28, 2019 · Stopped in committee after 94 days

Senate Bill 523 · Authorizes Department of Revenue to make publicly available by posting online information about delinquent tax debtors.

Sent March 28, 2019 · Reported out after 55 days · then passed the House of Representatives, and became law

House Bill 2137 · Creates income tax credit for operation costs of housing for agricultural workers.

Sent March 27, 2019 · Stopped in committee after 95 days · 1 committee amendment, adopted

House Bill 3400 · Allows personal income taxpayer to subtract from taxable income amounts paid as interest on qualified education loans, if income does not exceed threshold amount.

Sent March 27, 2019 · Stopped in committee after 95 days

House Bill 3402 · Establishes subtraction from personal taxable income for eligible rental payments made by eligible renters.

Sent March 27, 2019 · Stopped in committee after 95 days

House Bill 3192 · Imposes annual assessment on manufacture of prescription opioids.

Sent March 26, 2019 · Stopped in committee after 96 days

House Bill 3392 · 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 is allowed.

Sent March 26, 2019 · Stopped in committee after 96 days

House Bill 3068 · Authorizes any city to define "area" as city in which property is located, for purposes of certain ad valorem property taxation statutes.

Sent March 22, 2019 · Stopped in committee after 100 days

House Bill 2699 · Provides that brownfield granted property tax incentive benefit under chapter 96, Oregon Laws 2016, may be granted any other special assessment, exemption or partial exemption for which such property is eligible.

Sent March 20, 2019 · Reported out after 63 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 500 · Grants higher property tax exemption for property of veterans with service-connected disabilities.

Sent March 20, 2019 · Stopped in committee after 102 days

Senate Bill 212 · Provides that if corporate activity tax imposed by section 63, chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427), does not become law by March 1, 2020, certain other provisions of chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427), including establishment of Fund for Student Success and related accounts, provisions for allowed uses of fund and accounts, direction to Department of Education and decrease in personal income tax rates do not take effect.

Sent March 19, 2019 · Reported out after 91 days · then passed the House of Representatives, and became law

Senate Bill 459 · Decreases reserve amounts in auctions for tax credits for certified Opportunity Grant contributions and certified film production development contributions.

Sent March 15, 2019 · Reported out after 76 days · then passed the House of Representatives, and became law

House Bill 3067 · Provides for cities and counties to certify annually that city or county has not adopted ordinance prohibiting establishment requiring marijuana-related business license and is therefore eligible for distribution of Oregon Marijuana Account moneys.

Sent March 14, 2019 · Reported out after 89 days · then passed the House of Representatives, and became law

House Bill 2184 · Modifies definitions applicable for purposes of universal service surcharge.

Sent March 13, 2019 · Reported out after 68 days · then passed the House of Representatives, and not the Senate

House Bill 3266 · Increases cigarette tax.

Sent March 11, 2019 · Stopped in committee after 111 days

House Bill 3271 · Increases amount of value of homestead exempt from sale on execution, judgment lien or liability for debts of owner.

Sent March 11, 2019 · Stopped in committee after 111 days

House Bill 3276 · Creates credit against income taxes for amounts paid by veteran as principal or interest on qualified education loans.

Sent March 11, 2019 · Stopped in committee after 111 days

House Bill 3316 · Establishes personal income tax credit of $250 per dependent child.

Sent March 11, 2019 · Stopped in committee after 111 days

House Bill 3318 · Expands rural health care income tax credit to include pharmacist services performed in rural areas.

Sent March 11, 2019 · Stopped in committee after 111 days

House Bill 3322 · Creates income tax credit for taxpayers that provide apprenticeship opportunities.

Sent March 11, 2019 · Stopped in committee after 111 days

House Bill 3324 · Exempts funds collected through third party vendors for payment for electric vehicle charging services from certain laws relating to deposit of public funds.

Sent March 11, 2019 · Reported out after 84 days · then passed the House of Representatives, and became law

House Bill 3357 · Allows dependent care income tax credit to be claimed for expenses to allow taxpayer or spouse to attend school as enrolled degree-seeking student.

Sent March 11, 2019 · Reported out after 79 days · did not pass the House of Representatives

House Bill 3358 · Increases state transient lodging tax rate and provides for transfer of moneys attributable to increase to county in which taxes were collected.

Sent March 11, 2019 · Stopped in committee after 111 days

Senate Bill 162 · Provides that personal income taxpayer may elect to establish account in Oregon 529 Savings Network through means provided by Department of Revenue.

Sent March 11, 2019 · Reported out after 72 days · then passed the House of Representatives, and became law

Senate Bill 215 · Makes technical changes in Oregon tax statutes.

Sent March 11, 2019 · Reported out after 79 days · then passed the House of Representatives, and became law

House Bill 2127 · Eliminates sunset for provisions granting exemptions from filing and payment of taxes and from establishment of domicile in state to companies and workers in state solely to perform disaster and emergency related work.

Sent March 8, 2019 · Reported out after 45 days · then passed the House of Representatives, and became law

House Bill 2136 · Extends sunset for tax credit for closure of manufactured dwelling park.

Sent March 8, 2019 · Stopped in committee after 114 days

House Bill 2151 · Extends sunset of homestead property tax deferral program for seniors and persons with disabilities.

Sent March 8, 2019 · Stopped in committee after 114 days

House Bill 2664 · Extends sunset for tax credit for closure of manufactured dwelling park.

Sent March 8, 2019 · Reported out after 45 days · did not pass the House of Representatives

House Bill 2700 · Extends sunset for property tax exemption for multiple-unit housing.

Sent March 8, 2019 · Stopped in committee after 114 days

House Bill 3237 · Creates tax credit for workers at child care facilities rated three stars or higher with quality rating and improvement system.

Sent March 7, 2019 · Stopped in committee after 115 days

House Bill 3240 · Provides that registered or certified child care facility is commercial use of property for zoning purposes.

Sent March 7, 2019 · Stopped in committee after 115 days

House Bill 3158 · Requires businesses receiving more than 20 percent of gross receipts from public contracts to include statement of amount received with tax return filed with Department of Revenue.

Sent March 6, 2019 · Stopped in committee after 116 days

House Bill 3166 · Increases amount of estimate of revenues that will be received from personal income taxes for biennium beginning July 1, 2017.

Sent March 6, 2019 · Stopped in committee after 116 days

House Bill 3171 · Exempts from ad valorem property taxation first $150,000 of assessed value of dwelling provided by religious organization and occupied by organization's spiritual leader as primary residence and lot on which dwelling is situated.

Sent March 6, 2019 · Stopped in committee after 116 days

House Bill 3175 · Requires county treasurer to distribute excess proceeds from sale of real property acquired by foreclosure of delinquent tax liens, or by exchange for land originally acquired by foreclosure of delinquent tax liens, to holders of liens unsatisfied at time of foreclosure and to property owner at time of foreclosure or any transferee or successor in interest of owner.

Sent March 6, 2019 · Stopped in committee after 116 days

House Bill 3197 · Sets uniform time for filing of estate tax return.

Sent March 6, 2019 · Reported out after 89 days · then passed the House of Representatives, and not the Senate

House Bill 3199 · Requires county treasurer to distribute excess proceeds from sale of real property acquired by foreclosure of delinquent tax liens, or by exchange for land originally acquired by foreclosure of delinquent tax liens, to holders of liens unsatisfied at time of foreclosure and to property owner at time of foreclosure or any transferee or successor in interest of owner.

Sent March 6, 2019 · Stopped in committee after 116 days

House Bill 3207 · Creates income tax subtraction for qualifying sales of single-family or multifamily housing.

Sent March 6, 2019 · Stopped in committee after 116 days

House Bill 2133 · Extends sunset for tax credit for pension income.

Sent March 5, 2019 · Reported out after 69 days · did not pass the House of Representatives

House Bill 3133 · Increases total amount allowed in tax year to all taxpayers as tax credits for donations to fiduciary organizations for distribution to individual development accounts.

Sent March 5, 2019 · Stopped in committee after 117 days

House Bill 3134 · Expands definition of "tourism promotion" for purposes of transient lodging taxation.

Sent March 5, 2019 · Stopped in committee after 117 days

House Bill 3135 · Requires Department of Revenue, for purpose of enforcing state and local transient lodging taxes, to purchase software that scrapes online data relating to transient lodging rentals.

Sent March 5, 2019 · Stopped in committee after 117 days

House Bill 3136 · Requires Department of Revenue to collect, on local rather than regional level, local transient lodging taxes that department collects under agreements with units of local government.

Sent March 5, 2019 · Reported out after 79 days · then passed the House of Representatives, and became law

House Bill 3137 · Provides that transient lodging tax becomes due when occupancy of transient lodging with respect to which tax is imposed ends.

Sent March 5, 2019 · Reported out after 79 days · then passed the House of Representatives, and became law

House Bill 3138 · Provides that exemption from transient lodging taxation for dwelling unit used by members of general public for temporary human occupancy for fewer than 30 days per year does not apply to dwelling unit rented out as transient lodging using platform of any kind provided in any manner by transient lodging intermediary.

Sent March 5, 2019 · Reported out after 79 days · then passed the House of Representatives, and became law

Senate Bill 718 · Expands establishment of proof of filing with Oregon Tax Court to include filing of complaint or petition dispatched via private express carrier.

Sent March 5, 2019 · Reported out after 87 days · then passed the House of Representatives, and became law

House Bill 3124 · Increases amount of estimate of revenues that will be received from personal income taxes for biennium beginning July 1, 2017.

Sent March 4, 2019 · Stopped in committee after 118 days

House Bill 3092 · Creates refundable income tax credit for renting farmland to beginning farmers for term of three years.

Sent March 1, 2019 · Stopped in committee after 121 days

House Bill 3102 · Creates income tax credit for employers that pay minimum wage to employees who are under 21 years of age and who perform agricultural labor.

Sent March 1, 2019 · Stopped in committee after 121 days

Senate Bill 80 · Authorizes certain tax-related documents to be delivered or made available by method other than regular mail.

Sent March 1, 2019 · Reported out after 90 days · then passed the House of Representatives, and became law

Senate Bill 81 · Changes due date for forest products harvest tax and western and eastern Oregon small tract severance tax to April 15.

Sent March 1, 2019 · Reported out after 91 days · then passed the House of Representatives, and became law

House Bill 2132 · Extends sunset for tax credit for contributions to Trust for Cultural Development Account.

Sent February 28, 2019 · Reported out after 55 days · did not pass the House of Representatives

House Bill 2867 · Modifies requirements for school to qualify as small high school for purposes of State School Fund distributions.

Sent February 28, 2019 · Reported out after 54 days · then passed the House of Representatives, and became law

House Bill 3027 · Authorizes State Treasurer to issue general obligation bonds under Article XI-E of Oregon Constitution in amount that produces $500 million in net proceeds for Strategic Carbon Sequestration and Forestry Sustainability Program.

Sent February 27, 2019 · Stopped in committee after 123 days

House Bill 2978 · Creates tax credit for short line railroad rehabilitation projects.

Sent February 21, 2019 · Reported out after 105 days · did not pass the House of Representatives

House Bill 2949 · Authorizes governing body of county with population of more than 570,000 to set maximum dollar amount of $25,000 or more, or dollar amount adopted by county, for total assessed value of all of taxpayer's manufactured structures taxable as personal property, below which such manufactured structures are not subject to ad valorem property taxation for assessment year.

Sent February 18, 2019 · Reported out after 56 days · then passed the House of Representatives, and became law

House Bill 2950 · Allows subtraction from federal taxable income for purchase of qualifying gun safe.

Sent February 18, 2019 · Stopped in committee after 132 days

House Bill 2140 · Extends sunset for tax credit for payments to employee and dependent scholarship programs.

Sent February 14, 2019 · Stopped in committee after 136 days

House Bill 2920 · Reduces interest rates chargeable on delinquent property tax payments and payable on property tax refunds.

Sent February 14, 2019 · Stopped in committee after 136 days

House Bill 2937 · Provides that Oregon estate tax is imposed only on estates of decedents dying on or before December 31, 2018.

Sent February 14, 2019 · Stopped in committee after 136 days

House Bill 2123 · Expands definition of "tobacco products" for purpose of taxation to include inhalant form nicotine.

Sent February 8, 2019 · Stopped in committee after 142 days

House Bill 2130 · Creates and extends sunsets for certain property tax exemption programs.

Sent February 8, 2019 · Reported out after 129 days · then passed the House of Representatives, and became law

House Bill 2158 · Removes per cigar limitation on cigar tax.

Sent February 8, 2019 · Stopped in committee after 142 days

House Bill 2159 · Imposes tax on distribution of inhalant product based on percentage of wholesale sales price.

Sent February 8, 2019 · Stopped in committee after 142 days

House Bill 2169 · Imposes tax on distribution of inhalant product based on percentage of wholesale sales price.

Sent February 8, 2019 · Stopped in committee after 142 days

House Bill 2270 · Increases tax on distribution of cigarettes.

Sent February 8, 2019 · Reported out after 126 days · then passed both houses, and did not become law

House Bill 2811 · Exempts from taxation amounts received from sale of real property to housing authority or community development corporation.

Sent February 4, 2019 · Stopped in committee after 146 days

House Bill 2823 · Creates income tax credit for unreimbursed expenses of certain public school teachers and adjunct instructors.

Sent February 4, 2019 · Stopped in committee after 146 days

House Bill 2847 · Expands list of hospitals whose medical staff may qualify for specified income tax credit.

Sent February 4, 2019 · Reported out after 65 days · then passed the House of Representatives, and became law

House Bill 2862 · Requires Legislative Revenue Officer to study effectiveness of property tax exemptions.

Sent February 4, 2019 · Stopped in committee after 146 days

House Bill 2863 · Directs Legislative Revenue Officer to report to interim committee of Legislative Assembly related to revenue on impacts of connecting income tax laws of Oregon to federal law.

Sent February 4, 2019 · Stopped in committee after 146 days

House Bill 2864 · Directs Legislative Revenue Officer to report to interim committee of Legislative Assembly related to revenue on effectiveness of income tax deductions in achieving desired policy goals.

Sent February 4, 2019 · Stopped in committee after 146 days

House Bill 2865 · Directs Legislative Revenue Officer to report to interim committee of Legislative Assembly related to revenue on effectiveness of current design of estate tax in achieving desired policy goals.

Sent February 4, 2019 · Stopped in committee after 146 days

House Bill 2868 · Creates income tax credit for foster parents.

Sent February 4, 2019 · Stopped in committee after 146 days

House Bill 2879 · Creates income tax credit for attendance by taxpayer dependent of private school, home school or virtual public charter school.

Sent February 4, 2019 · Stopped in committee after 146 days

House Bill 2751 · Requires Department of Revenue to study rate of voluntary compliance, during period from January 1, 2020, through June 30, 2022, with state transient lodging tax program.

Sent January 28, 2019 · Stopped in committee after 153 days

House Bill 2757 · 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 January 28, 2019 · Stopped in committee after 153 days

House Bill 2732 · Creates income tax credit for employing up to three students enrolled in at least four credit hours in institution of higher education.

Sent January 25, 2019 · Stopped in committee after 156 days

House Bill 2743 · For purposes of taxpayer election of reduced tax rate for certain pass-through income, reduces tax rates, reduces maximum eligible income and modifies employment requirements.

Sent January 25, 2019 · Stopped in committee after 156 days

House Bill 2073 · Extends privilege taxes on merchantable forest products harvested on forestlands.

Sent January 18, 2019 · Reported out after 139 days · then passed the House of Representatives, and became law

House Bill 2101 · Establishes partnership and partner audit procedures for Department of Revenue in conformity with federal centralized partnership audit regime.

Sent January 18, 2019 · Reported out after 68 days · then passed the House of Representatives, and became law

House Bill 2102 · Allows Department of Revenue to disclose taxpayer information to multijurisdictional information sharing organization formed to combat identity theft and fraud and to member tax preparation software vendors.

Sent January 18, 2019 · Reported out after 68 days · then passed the House of Representatives, and became law

House Bill 2103 · Repeals sunset of homestead property tax deferral program.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2104 · Reduces discount for on-time payment of property taxes imposed on business property.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2116 · Directs Department of Revenue to establish automated method for tax compliance certification not later than January 1, 2020.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2117 · Requires Legislative Revenue Officer to study options for improving transient lodging tax.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2118 · Standardizes use of consumer price index for purposes of indexing values in statutes and session law.

Sent January 18, 2019 · Reported out after 53 days · then passed the House of Representatives, and became law

House Bill 2125 · Increases privilege taxes imposed upon manufacturer or importing distributor of malt beverages or wine.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2126 · Directs Legislative Revenue Officer to report to Legislative Assembly on options for tax reform including recommendations for legislation intended to reform current tax system.

Sent January 18, 2019 · Reported out after 133 days · did not pass the House of Representatives

House Bill 2128 · Requires Legislative Revenue Officer and Department of Revenue to conduct study of statutory definition of tax expenditures and operation of automatic sunset provisions applied to tax expenditures.

Sent January 18, 2019 · Reported out after 143 days · then passed the House of Representatives, and became law

House Bill 2141 · Requires that transfer of tax credit follow uniform transfer procedures.

Sent January 18, 2019 · Reported out after 89 days · then passed the House of Representatives, and became law

House Bill 2143 · Reinstates provision requiring addition of income of member of unitary group incorporated in off-shore jurisdiction.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2144 · Requires addition to federal taxable income of amounts deducted as gain attributable to investment in federal qualified opportunity zone.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2145 · Increases corporate excise tax rates.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2146 · Increases corporate minimum tax imposed on S corporations.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2147 · Modifies methods for calculating numerator used in apportionment of business income for purposes of corporate excise taxation.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2148 · Requires corporation with Oregon sales in excess of $100,000 to file corporate excise tax or corporate income tax return.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2149 · For purposes of corporate excise tax, includes corporation incorporated in United States or foreign country in determination of unitary relationship among corporations.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2152 · Creates or adjusts sunset dates for certain property tax expenditure provisions.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2153 · Reduces amount of income eligible for elective reduced personal income tax rate allowed for certain pass-through income.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2154 · Limits itemized deductions allowed for purposes of personal income taxation if taxpayer's adjusted gross income exceeds threshold amount.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2155 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2156 · Increases corporate excise tax rates.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2157 · Disallows discounts, otherwise allowable on timely partial or full payments of property taxes, on payment of taxes imposed on property classified as commercial or industrial.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2160 · Requires out-of-state corporation making sales into state to pay corporate minimum tax.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2162 · Modifies methods for calculating numerator used in apportionment of business income for purposes of corporate excise taxation.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2163 · Increases corporate minimum tax imposed on certain corporations.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2165 · For purposes of corporate excise tax, includes corporation incorporated in United States or foreign country in determination of unitary relationship among corporations.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2167 · Provides that, for ad valorem property tax purposes, real market value of commercial and industrial property be three-year average.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2168 · Repeals exemption for property of company that builds, maintains and operates project constituting certain communication services infrastructure.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2170 · Increases amount of estimate of revenues that will be received from personal income taxes for biennium beginning July 1, 2017.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2171 · Requires personal income taxpayer to add to federal taxable income amount of federal tax savings resulting from investment services partnership income being treated as net capital gain and taxed at lower rate on personal income taxpayer's federal return.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2172 · 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 January 18, 2019 · Stopped in committee after 163 days

House Bill 2235 · Allows refund of personal income tax to be made by direct deposit into account designated by taxpayer.

Sent January 18, 2019 · Reported out after 49 days · then passed the House of Representatives, and became law

House Bill 2237 · Creates income tax credit for operation costs of housing for agricultural workers.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2252 · Establishes Task Force on Long-Term Revenue Stability for purpose of studying possible strategies for achieving long-term revenue stability for state.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2253 · Establishes Task Force on Long-Term Revenue Stability for purpose of studying possible strategies for achieving long-term revenue stability for state.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2254 · Establishes Task Force on Long-Term Revenue Stability for purpose of studying possible strategies for achieving long-term revenue stability for state.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2291 · Establishes tax credit against personal income taxes for purchase of qualifying gun safes or locking mechanisms.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2311 · Creates income tax credit for taxpayer that employs community college student as apprentice.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2316 · Caps total amount of assessments and reassessments for local improvements to three percent of real market value of local improvement to which assessments and reassessments relate.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2359 · Requires county at higher risk of financial distress to withhold from taxing districts costs to county of assessing property and collecting property taxes.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2387 · Establishes refundable credit against personal income taxes for contributions to higher education savings network account or ABLE account.

Sent January 18, 2019 · Reported out after 125 days · did not pass the House of Representatives

House Bill 2388 · Disallows subtraction for contribution to savings network account for higher education if amount of contribution is withdrawn and rolled over to program outside state.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2390 · Modifies provisions of state law relating to depositories of public funds and administration of public funds.

Sent January 18, 2019 · Reported out after 136 days · then passed the House of Representatives, and became law

House Bill 2391 · Provides that, with respect to bonding power of governmental unit limited to millage or percentage of real market value of taxable property within unit, real market value shall be as set forth in annual Oregon property tax statistics report prepared by Department of Revenue.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2392 · Directs State Treasurer to study and make recommendations on provisions of state law governing office of State Treasurer.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2452 · For purposes of eligibility of property for homestead property tax deferral program, creates floor of $250,000 for maximum allowable real market value of homestead.

Sent January 18, 2019 · Reported out after 115 days · then passed the House of Representatives, and not the Senate

House Bill 2460 · Provides that transferee of tax-deferred homestead is liable for amounts of outstanding deferred property taxes due on homestead if transferee is using homestead more than 90 days following taxpayer's death and is potential recipient of homestead under intestate succession or by devise or received homestead from estate of deceased taxpayer or right to homestead by gift or assignment from insolvent taxpayer.

Sent January 18, 2019 · Reported out after 115 days · then passed the House of Representatives, and became law

House Bill 2504 · Increases maximum expenditure appropriation for tax supervising and conservation commissions and increases annual percentage increase in maximum expenditure appropriation.

Sent January 18, 2019 · Reported out after 53 days · then passed the House of Representatives, and became law

House Bill 2532 · Requires corporation that is incorporated in or authorized to transact business in this state to submit affidavit to Department of Revenue each year to attest that corporation has registered or attempted to register with United States Selective Service System.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2547 · Creates income tax credit for certain employers that are required to provide paid sick leave.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2582 · Provides that persons representing or speaking on behalf of certain taxpayers may be subject to sanction by either house of Legislative Assembly if they make false statement or misrepresentation to legislative official concerning tax liability or tax consequences of law or proposed law.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2583 · 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 18, 2019 · Stopped in committee after 163 days

House Bill 2584 · Requires Department of Revenue to calculate effect of laws passed during previous two years on combined personal income tax and corporate income and excise tax liability of persons who have expended $10,000 or more on lobbying activities during previous two years.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2598 · Permits creation of certain noncharitable business purpose trusts.

Sent January 18, 2019 · Reported out after 28 days · then passed the House of Representatives, and became law

House Bill 2633 · Directs Legislative Revenue Officer to report to Legislative Assembly on options for revenue reform and make recommendations for legislation intended to reform current tax system.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2636 · Increases corporate minimum tax.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2663 · Requires Department of Consumer and Business Services to review state building code for purpose of identifying provisions that unnecessarily prohibit, restrict or create disincentives for conversion of single-family dwellings into structures with two to four dwelling units designed primarily for permanent occupancy.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2684 · Repeals exemption for property of company that builds, maintains and operates project constituting certain communication services infrastructure.

Sent January 18, 2019 · Reported out after 91 days · then passed the House of Representatives, and became law

House Bill 2697 · For purposes of corporate excise tax, includes corporation incorporated in United States or foreign country in determination of unitary relationship among corporations.

Sent January 18, 2019 · Stopped in committee after 163 days

House Bill 2119 · Requires Department of Revenue to disseminate information on withholding of personal income tax by employer on behalf of employees, in lieu of preparation of withholding table.

Sent January 15, 2019 · Reported out after 90 days · then passed the House of Representatives, and became law

House Bill 2120 · Limits, for purposes of personal income taxation, availability of itemized deductions.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2121 · Requires addition, in determination of Oregon taxable income, of amount of losses from wagering transactions deducted on taxpayer's federal return.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2122 · Defines "groceries," for all taxes imposed with respect to groceries, as raw food or processed food, including prepackaged food, sold at retail in retail grocery stores and certain other retail grocery establishments.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2124 · Requires Legislative Revenue Officer to study methods for improving heavy equipment rental tax and to report results of study to interim committees of Legislative Assembly related to revenue on or before September 15, 2020.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2150 · Provides that land that would otherwise be eligible for exemption as land held by nonprofit corporation for building residences for low income individuals, but for failing to meet certain conditions related to amount and type of housing, type of transfer, income status of purchasers and corporation's history of such sales, is not eligible for exemption for property of benevolent and charitable institutions.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2161 · Requires hospitals and health clinics to include with claim for charitable property tax exemption report of amount spent on charitable care and all compensation paid to individual director, officer, employee or agent that exceeded $1 million.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2164 · Establishes refundable credit against personal income taxes for contributions to higher education savings network account or ABLE account.

Sent January 15, 2019 · Reported out after 136 days · then passed the House of Representatives, and became law

House Bill 2264 · Exempts from property taxation property consisting of machinery, equipment, tools, implements or fixtures used primarily in agricultural or horticultural activities or animal husbandry, regardless of whether property is considered real property, and adds such property to definition of "tangible personal property." Adds farming tools and implements to tax-exempt personal property and adds preparing farm crops for shipping as tax-exempt use of personal property.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2313 · Requires employers who are authorized to pay subminimum wages to individuals with disabilities to pay certain wage rates until June 30, 2023.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2374 · Allows credit against net income taxes for portion of eligible costs of newly constructed single-family dwelling that sells for price affordable to household with annual income at or below 120 percent of area median income.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2386 · Creates income tax credit for teachers in rural schools.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2429 · 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 15, 2019 · Stopped in committee after 166 days

House Bill 2446 · Creates Help In Cutting Costs for Unusual Pharmaceuticals program in Oregon Health Authority to reimburse high costs incurred by persons in this state to purchase certain pharmaceutical products.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2458 · Exempts from ad valorem property taxation property that is owned or used by cooperative for purpose of providing steam or hot water heat by combustion of biomass.

Sent January 15, 2019 · Reported out after 72 days · then passed the House of Representatives, and became law

House Bill 2495 · Makes privilege taxes on merchantable forest products harvested on forestlands permanent and increases rate of tax levied for payment of benefits related to fire suppression.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2522 · Creates income tax credit for taxpayers that purchase certain emergency preparedness supplies.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2538 · Creates income tax credit for investment in community gardens and food banks.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2559 · Creates income tax credit for employing youth workers.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2575 · Creates tax credit for eligible costs of removal or remedial action at brownfield property.

Sent January 15, 2019 · Stopped in committee after 166 days

House Bill 2628 · Repeals provisions relating to use of incremental baseball tax revenues to finance major league stadium.

Sent January 15, 2019 · Stopped in committee after 166 days