Committees · 2023 Regular Session
Revenue
Members
As the committee stood at the end of the term. Each name leads to the member's page.
Nancy NathansonChair
Democrat · 13th District
E. Werner ReschkeVice-chair
Republican · 55th District
Jules WaltersVice-chair
Democrat · 37th District
Republican · 58th District
Democrat · 5th District
Democrat · 38th District
Republican · 57th District
Bills
Bills sent to the committee in the 2023 Regular Session.
Bills sent102
6% of the bills the House of Representatives sent to committees
Reported out35%
36 of 102; 66 stopped in committee
Time in committee54 days
most between 36 and 93 days
Amendments offered4
committee amendments
In every session
Each session over its whole term. The 2026 is so far.
202617 bills
reported 59% · typically 11 days, most 7–21 · 2 amendments · 7 members
2025137 bills
reported 37% · typically 74 days, most 48–104 · 13 amendments · 7 members
202420 bills
reported 70% · typically 12 days, most 5–25 · 0 amendments · 7 members
2023102 bills
reported 35% · typically 54 days, most 36–93 · 4 amendments · 7 members
202216 bills
reported 75% · typically 8 days, most 2–10 · 1 amendment · 7 members
2021137 bills
reported 44% · typically 55 days, most 39–87 · 10 amendments · 7 members
202016 bills
reported 44% · too few to say · 1 amendment · 7 members
2019209 bills
reported 33% · typically 65 days, most 45–89 · 12 amendments · 7 members
201822 bills
reported 68% · typically 14 days, most 8–18 · 1 amendment · 9 members
2017203 bills
reported 30% · typically 58 days, most 38–97 · 11 amendments · 9 members
201623 bills
reported 57% · typically 12 days, most 7–15 · 1 amendment · 9 members
2015216 bills
reported 30% · typically 49 days, most 35–89 · 25 amendments · 9 members
201422 bills
reported 50% · typically 10 days, most 5–15 · 0 amendments · 9 members
2013172 bills
reported 35% · typically 56 days, most 36–100 · 11 amendments · 9 members
201230 bills
reported 43% · typically 6 days, most 6–12 · 3 amendments · 8 members
2011166 bills
reported 29% · typically 34 days, most 21–69 · 7 amendments · 8 members
2009176 bills
reported 40% · typically 31 days, most 21–63 · 14 amendments · 10 members
2007246 bills
reported 44% · typically 41 days, most 22–63 · 26 amendments · 9 members
Bills it was sent
Each time a bill was sent to the committee in the 2023 Regular Session, newest first.
102 bills
Senate Bill 825 · Modifies provisions governing first-time home buyer savings accounts.
Sent June 21, 2023 · Stopped in committee after 4 days
Senate Bill 278 · Requires separate calculation of virtual public charter school ADMw if school district that sponsors virtual public charter school had decrease in ADMw as compared to previous school year.
Sent June 20, 2023 · Reported out after 3 days · then passed the House of Representatives, and became law
Senate Bill 465 · Provides that property of company that is organized and located outside of this state and exclusively operates jet boat excursion business on boundary rivers of this state and not on rivers within this state is not subject to central assessment for purposes of property taxation.
Sent June 20, 2023 · Stopped in committee after 5 days
Senate Bill 498 · Allows exclusion from taxable estate for value of interest in farm, forestry or fishing business.
Sent June 20, 2023 · Reported out after 3 days · then passed the House of Representatives, and became law
Senate Bill 919 · Authorizes city or county to adopt five-year property tax exemption for newly constructed accessory dwelling unit, or newly converted duplex, triplex or quadplex, that is used as occupant's primary residence.
Sent June 20, 2023 · Reported out after 3 days · then passed the House of Representatives, and became law
Senate Bill 1064 · Allows Department of Revenue to establish electronic means for collection of elector signatures in support of inclusion of entity on schedule of income tax return for purpose of receiving contribution by means of checkoff.
Sent June 20, 2023 · Stopped in committee after 5 days
House Bill 2096 · Removes tiers, based on length of track or public ownership of railroad, that establish distinction between types of short line railroads for purposes of determining amount of tax credit allowed for rehabilitation of short line railroad.
Sent June 8, 2023 · Stopped in committee after 17 days · 1 committee amendment, adopted
House Bill 3551 · Increases maximum weight cutoff for eligibility of aircraft for 60 percent valuation for purposes of property taxation of mobile property of air transportation companies.
Sent May 17, 2023 · Stopped in committee after 39 days
Senate Bill 198 · Clarifies distinction between commercial and residential floating structures for purposes of personal property tax return requirement.
Sent April 26, 2023 · Reported out after 26 days · then passed the House of Representatives, and became law
Senate Bill 1012 · Authorizes county to allow homestead rebuilt by same owner on same lot to replace homestead destroyed by September 2020 wildfires to have specially assessed value equal to destroyed homestead's real market value for 2020-2021 property tax year, to extent of square footage of destroyed homestead.
Sent April 25, 2023 · Stopped in committee after 61 days
House Bill 3431 · Appropriates moneys from General Fund to Oregon Business Development Department to be used for Economic Equity Investment Program created under chapter 103, Oregon Laws 2022 (Enrolled Senate Bill 1579).
Sent April 20, 2023 · Reported out after 33 days · did not pass the House of Representatives
Senate Bill 225 · Provides that unused portion of amount of pass-through revenue bonds authorized for issuance in preceding biennium carries forward until legislation authorizing amount of pass-through revenue bonds for current biennium is enacted.
Sent April 20, 2023 · Reported out after 32 days · then passed the House of Representatives, and became law
Senate Bill 1068 · Authorizes board of directors of rural fire protection district to annex to district, under certain circumstances, lands that are within coverage area of district.
Sent April 20, 2023 · Reported out after 29 days · then passed the House of Representatives, and became law
Senate Bill 205 · Allows Department of Revenue to disclose to and give access to Employment Department employees, for purpose of detecting whether identity theft or fraud has been committed, otherwise confidential taxpayer information.
Sent April 13, 2023 · Reported out after 39 days · then passed the House of Representatives, and became law
House Bill 2767 · Establishes requirements for approving recovery schools.
Sent April 10, 2023 · Reported out after 30 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law
House Bill 3286 · Extends sunsets of certain programs providing economic incentives.
Sent April 10, 2023 · Stopped in committee after 76 days
Senate Bill 206 · Amends and repeals statutes to eliminate conflict between certain grants of property taxation authority and constitutional requirements related to property taxation.
Sent April 7, 2023 · Reported out after 41 days · then passed the House of Representatives, and became law
Senate Bill 981 · Authorizes Oregon Department of Administrative Services to exempt certain accounts that originate in Department of Revenue from general requirement to assign liquidated and delinquent account to private collection agency within one year of most recent payment on account.
Sent April 7, 2023 · Reported out after 41 days · then passed the House of Representatives, and became law
House Bill 3019 · Transfers revenue from levy of additional privilege tax under forest products harvest tax to State Forestry Department Account for distribution to Oregon Forest Resources Institute Fund, Oregon Forest Land Protection Fund and Higher Education Coordinating Commission for Oregon State University Extension Service to implement Oregon Environmental Literacy Plan.
Sent April 5, 2023 · Stopped in committee after 81 days
House Bill 2517 · Exempts cannabis businesses from first-source hiring agreement requirements in enterprise zones.
Sent April 4, 2023 · Stopped in committee after 82 days
82 more
House Bill 2895 · Removes cap on amounts distributed from State School Fund to school districts for students eligible for special education as children with disabilities.
Sent April 4, 2023 · Stopped in committee after 82 days
House Bill 3014 · Directs State Board of Education to adopt rules that allow for reimbursement of school district expenses incurred for alternative transportation costs.
Sent April 4, 2023 · Reported out after 59 days · then passed the House of Representatives, and became law
House Bill 2971 · Provides that specially assessed irrigated farmland may not be disqualified from special assessment if landowner has active in-stream lease for water rights appurtenant to such irrigated farmland and farmland is being used according to accepted farming practices that are mode of operation customarily utilized in conjunction with farm use.
Sent March 30, 2023 · Reported out after 57 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law
House Bill 3011 · Provides for transparency and coordination when local governments enter into agreements for property tax exemptions with business firms.
Sent March 28, 2023 · Stopped in committee after 89 days
House Bill 3010 · Limits, for purposes of personal income taxation, amount of allowed mortgage interest deduction.
Sent March 24, 2023 · Stopped in committee after 93 days
House Bill 2199 · Extends sunset date of enterprise zone program.
Sent March 23, 2023 · Reported out after 54 days · did not pass the House of Representatives
House Bill 2976 · Establishes Oregon Spirits Board as semi-independent state agency to develop and promote Oregon's distilled spirits industry.
Sent March 23, 2023 · Stopped in committee after 94 days
House Bill 3601 · Imposes severance tax on owner of timber harvested from public or private forestland.
Sent March 21, 2023 · Stopped in committee after 96 days
House Bill 2757 · Expands and provides funding for coordinated crisis services system including 9-8-8 suicide prevention and behavioral health crisis hotline.
Sent March 17, 2023 · Reported out after 97 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law
Senate Bill 141 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.
Sent March 7, 2023 · Reported out after 71 days · then passed the House of Representatives, and became law
House Bill 3379 · Removes requirement that farm machinery and equipment be tangible personal property for purposes of exemption from ad valorem property taxation.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3386 · Requires Legislative Revenue Officer to study administration of property tax system in Oregon and submit report, including recommendations for legislation, to committees of Legislative Assembly related to revenue not later than September 15, 2024.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3403 · Requires Department of Revenue to study tax credits for employer-provided housing.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3446 · Provides for homestead rebuilt by same owner on same lot to replace homestead destroyed by September 2020 wildfires to have frozen assessed value equal to assessed value for 2020-2021 property tax year to extent of destroyed homestead's square footage.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3451 · Eliminates Oregon Forest Resources Institute and Oregon Forest Resources Institute Fund.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3457 · Increases minimum total cost of eligible project under strategic investment program and indexes cost to increase, if any, in consumer price index.
Sent March 3, 2023 · Reported out after 74 days · did not pass the House of Representatives
House Bill 3461 · Authorizes temporary deferral of property taxes on homesteads rebuilt after 2020 wildfires in amount by which taxes exceed 103 percent of property taxes on destroyed homestead for 2020-2021 property tax year.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3469 · Increases amount of estimate of revenues that will be received from personal income taxes for biennium beginning July 1, 2021.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3496 · Imposes additional personal income tax on portion of income treated as net capital gain.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3504 · Modifies personal income tax brackets.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 3221 · Removes federal forest reserve revenues from list of revenues that are considered Local Revenues for purposes of State School Fund distributions to school districts.
Sent March 1, 2023 · Reported out after 93 days · then passed the House of Representatives, and became law
House Bill 3280 · Distributes balance of proceeds from county tax foreclosure sales to general fund of county.
Sent February 23, 2023 · Stopped in committee after 122 days
House Bill 3281 · Authorizes county tax collector to withhold from property tax distributions to taxing districts within county amount equal to three percent of such distributions.
Sent February 23, 2023 · Stopped in committee after 122 days
House Bill 3241 · Extends privilege taxes on merchantable forest products harvested on forestlands.
Sent February 16, 2023 · Stopped in committee after 129 days
House Bill 3226 · Provides that taxpayer is not required to make estimated corporate activity tax payment for quarter that taxpayer has zero taxable commercial activity.
Sent February 9, 2023 · Stopped in committee after 136 days
House Bill 2527 · Amends certain provisions of program for special assessment of wildlife habitat land relating to monitoring of implementation by landowner of approved wildlife habitat conservation and management plan.
Sent February 2, 2023 · Reported out after 99 days · then passed the House of Representatives, and became law
House Bill 3192 · Exempts receipts from sales of precious metals from commercial activity subject to corporate activity tax.
Sent February 2, 2023 · Stopped in committee after 143 days
House Bill 3194 · Increases maximum dollar amounts used to determine whether addition of real property improvements constitutes "minor construction" for purposes of property tax law.
Sent February 2, 2023 · Reported out after 109 days · then passed the House of Representatives, and became law
House Bill 3119 · Changes interest charged on delinquent property taxes to simple interest at current primary credit rate of discount window program of United States Federal Reserve System plus three percent.
Sent January 30, 2023 · Stopped in committee after 146 days
House Bill 2507 · Expands property tax exemption for property of industry apprenticeship or training trust that is 501(c)(3) corporation to allow for occasional use of property by another 501(c)(3) corporation for purposes for which other corporation is granted exemption from federal income tax.
Sent January 25, 2023 · Reported out after 36 days · then passed the House of Representatives, and became law
House Bill 3078 · Authorizes any combination of cities, counties and ports to designate enterprise zones together.
Sent January 20, 2023 · Stopped in committee after 156 days
House Bill 3085 · Removes exception to rule that county acquires real property by foreclosure for delinquent taxes free from all liens and encumbrances.
Sent January 20, 2023 · Stopped in committee after 156 days
House Bill 2237 · Changes terms of members of board of property tax appeals from one year to two years.
Sent January 16, 2023 · Reported out after 58 days · then passed the House of Representatives, and became law
House Bill 2546 · Eliminates general rule that sale made to state where taxpayer is not taxable is considered sale in Oregon for apportionment of business income for corporate excise tax purposes.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2893 · Allows additional estate tax exclusion of $1 million.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2962 · Requires Legislative Revenue Officer to study possibility of reenacting homestead property tax refund program for homeowners and renters.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2965 · Cancels outstanding ad valorem property taxes and interest assessed on property transferred from federal government to port district.
Sent January 16, 2023 · Reported out after 127 days · then passed the House of Representatives, and became law
House Bill 3039 · Requires addition to federal taxable income of amounts excluded as gain attributable to investment in federal qualified opportunity zone.
Sent January 16, 2023 · Reported out after 121 days · did not pass the House of Representatives
House Bill 2548 · Requires political subdivision that imposes income tax to conform to statutory provisions governing determination of net income.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2549 · Establishes December 21, 2017, connection date for Internal Revenue Code sections governing bonus depreciation and deduction of net business interest.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2551 · Provides for additional exemption against Oregon estate tax.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2566 · Modifies personal income tax brackets.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2567 · Repeals corporate minimum tax.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2568 · Requires Department of Revenue to study optimal way to exclude tangible personal property from ad valorem property taxes.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2575 · Provides for standing for association or organization to seek declaratory relief in Oregon Tax Court.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2576 · Confers exclusive jurisdiction on Oregon Tax Court for judicial review of questions arising under local government tax laws that impose taxes on or measured by net income.
Sent January 13, 2023 · Reported out after 77 days · then passed the House of Representatives, and became law
House Bill 2577 · Increases threshold amount of understated income tax above which penalty applies.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2596 · Creates subtraction from federal taxable income for amounts received as grants related to preventing wildfire.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2673 · Increases personal income tax imposed on certain taxpayers by raising rate and adding new bracket with higher marginal rate.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2674 · Includes, for purposes of corporate excise tax, corporation incorporated in United States or foreign country in determination of unitary relationship among corporations.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2684 · Exempts receipts from sales of agricultural, floricultural, horticultural, viticultural or food products from commercial activity subject to corporate activity tax.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2724 · Provides that Oregon estate tax is imposed only on estates of decedents dying on or before January 1, 2023.
Sent January 13, 2023 · Stopped in committee after 163 days
House Bill 2071 · Extends sunset provisions for various tax credits.
Sent January 12, 2023 · Reported out after 134 days · then passed the House of Representatives, and became law
House Bill 2072 · Requires Legislative Revenue Officer to study corporate excise and income tax system.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2073 · Provides that if due date of corporate activity tax return falls on Saturday, Sunday or legal holiday, return is due on next business day.
Sent January 12, 2023 · Reported out after 140 days · then passed the House of Representatives, and became law
House Bill 2074 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2080 · Extends sunset dates of various property tax exemption programs.
Sent January 12, 2023 · Reported out after 134 days · then passed the House of Representatives, and became law
House Bill 2081 · Requires Legislative Revenue Officer to study interdependence of state and local tax systems in Oregon.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2082 · Requires Legislative Revenue Officer to study state financial system.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2083 · Extends sunsets for pass-through business alternative income tax and related personal income tax credit.
Sent January 12, 2023 · Reported out after 160 days · then passed the House of Representatives, and became law
House Bill 2084 · Requires Legislative Revenue Officer to study calculation of maximum assessed value when taxable property becomes newly eligible for, or is disqualified from, exemption or special assessment program.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2086 · Allows correction of maximum assessed value due to new property or new improvements to property erroneously added to tax roll for current tax year and up to five preceding tax years.
Sent January 12, 2023 · Reported out after 71 days · then passed the House of Representatives, and became law
House Bill 2087 · Extends biennial privilege taxes on merchantable forest products harvested on forestlands.
Sent January 12, 2023 · Reported out after 88 days · then passed the House of Representatives, and became law
House Bill 2088 · Directs county treasurer to withhold three percent of all property tax moneys for use by county for administration of property tax laws.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2089 · Directs Department of Revenue to transfer specified amount of moneys from Oregon Marijuana Account to cities and counties in this state and to State Police Account.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2090 · Requires Legislative Revenue Officer to study heavy equipment rental tax and ad valorem property taxes from which heavy equipment subject to rental tax is exempt.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2092 · Extends sunset provisions for various tax credits.
Sent January 12, 2023 · Reported out after 49 days · did not pass the House of Representatives
House Bill 2093 · Conforms applicability period for amendments to tax credit for certified film production development contributions to sunset applicable to credit.
Sent January 12, 2023 · Reported out after 48 days · then passed the House of Representatives, and became law
House Bill 2094 · Makes technical changes in Oregon statutes.
Sent January 12, 2023 · Reported out after 48 days · then passed the House of Representatives, and became law
House Bill 2218 · Modifies maximum allowable deduction from assets under management for expenses of State Treasurer as investment officer.
Sent January 12, 2023 · Reported out after 48 days · then passed the House of Representatives, and became law
House Bill 2624 · Allows additional estate tax exclusion of $1 million.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2630 · Exempts receipts from sales of prescription drugs by a pharmacy from commercial activity subject to corporate activity tax.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2760 · Exempts receipts from sales of prescription drugs by all pharmacies from commercial activity subject to corporate activity tax.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2791 · Exempts from commercial activity subject to corporate activity tax reimbursements for certain health care services, including care provided to medical assistance recipients and to Medicare recipients.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2797 · Increases exempt amount and filing threshold for purposes of corporate activity tax.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2798 · Increases exempt amount and filing threshold for purposes of corporate activity tax.
Sent January 12, 2023 · Stopped in committee after 164 days
House Bill 2119 · Repeals corporate activity tax.
Sent January 11, 2023 · Stopped in committee after 165 days
House Bill 2142 · Adds processor to types of entities from which taxpayer engaged in farming operation may obtain certification stating percentage of in-state agricultural commodity sold to entity, in order to determine taxpayer's commercial activity for purposes of corporate activity tax.
Sent January 11, 2023 · Stopped in committee after 165 days
House Bill 2158 · Provides that unused portion of amount of pass-through revenue bonds authorized for issuance in preceding biennium carries forward until legislation authorizing amount of pass-through revenue bonds for current biennium is enacted.
Sent January 11, 2023 · Reported out after 49 days · then passed the House of Representatives, and became law
House Bill 2259 · Modifies estate tax brackets to provide additional estate tax exclusion of $1 million.
Sent January 11, 2023 · Stopped in committee after 165 days
House Bill 2433 · Increases exempt amount and filing threshhold for purposes of corporate activity tax.
Sent January 11, 2023 · Stopped in committee after 165 days
House Bill 2482 · Exempts receipts from sales of certain agricultural products from commercial activity subject to corporate activity tax.
Sent January 11, 2023 · Stopped in committee after 165 days