Committees · 2023 Regular Session
Tax Expenditures
Members
As the committee stood at the end of the term. Each name leads to the member's page.
Mark MeekCo-chair
Democrat · 20th District
Nancy NathansonCo-chair
Democrat · 13th District
Brian BoquistCo-Vice Chair
I · 12th District
E. Werner ReschkeCo-Vice Chair
Republican · 55th District
Jules WaltersCo-Vice Chair
Democrat · 37th District
Republican · 30th District
Democrat · 3rd District
Democrat · 24th 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 sent83
6% of the bills sent to joint committees
Reported out25%
21 of 83; 62 stopped in committee
Time in committee14 days
most between 5 and 42 days
Amendments offered17
committee amendments
In every session
Each session over its whole term.
Bills it was sent
Each time a bill was sent to the committee in the 2023 Regular Session, newest first.
83 bills
House Bill 2009 · Establishes refundable income and corporate excise tax credit allowed for qualified research activities and sets increased maximum credit amount.
Sent June 22, 2023 · Reported out after 1 day · then passed the House of Representatives, and became law
House Bill 3235 · Creates refundable child tax credit, calculated based on number of dependents of taxpayer that are qualifying children with respect to taxpayer and are under six years of age at close of tax year.
Sent June 22, 2023 · Reported out after 2 days · then passed the House of Representatives, and became law
House Bill 3406 · 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 22, 2023 · Reported out after 1 day · then passed the House of Representatives, and became law
Senate Bill 129 · Advances sunset for tax credit for certified Opportunity Grant contributions.
Sent June 20, 2023 · Reported out after 2 days · then passed the Senate, and became law
House Bill 2071 · Extends sunset provisions for various tax credits.
Sent June 15, 2023 · Reported out after 5 days · then passed the House of Representatives, and became law
House Bill 2079 · Requires Legislative Revenue Officer to study potential of implementing tax credit and direct grant program to encourage preservation of historic property.
Sent June 15, 2023 · Reported out after 5 days · then passed the House of Representatives, and was vetoed
House Bill 2080 · Extends sunset dates of various property tax exemption programs.
Sent June 15, 2023 · Reported out after 5 days · then passed the House of Representatives, and became law
House Bill 2161 · Makes certain changes to calculation of small forestland owner tax credit.
Sent June 15, 2023 · Reported out after 5 days · then passed the House of Representatives, and became law
House Bill 3406 · 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 7, 2023 · Reported out after 14 days · then passed the House of Representatives, and became law
House Bill 2009 · Establishes refundable income and corporate excise tax credit allowed for qualified research activities and sets increased maximum credit amount.
Sent May 31, 2023 · Reported out after 21 days · then passed the House of Representatives, and became law
House Bill 2071 · Extends sunset provisions for various tax credits.
Sent May 26, 2023 · Reported out after 17 days · then passed the House of Representatives, and became law
House Bill 2080 · Extends sunset dates of various property tax exemption programs.
Sent May 26, 2023 · Reported out after 17 days · then passed the House of Representatives, and became law
Senate Bill 1084 · Restores tax credit allowed for qualified research activities at increased maximum credit amount.
Sent May 24, 2023 · Stopped in committee after 32 days · 1 committee amendment, adopted
House Bill 3039 · Requires addition to federal taxable income of amounts excluded as gain attributable to investment in federal qualified opportunity zone.
Sent May 17, 2023 · Stopped in committee after 39 days
House Bill 2199 · Extends sunset date of enterprise zone program.
Sent May 16, 2023 · Stopped in committee after 40 days · 1 committee amendment, adopted
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 May 16, 2023 · Stopped in committee after 40 days · 1 committee amendment, adopted
House Bill 2812 · Creates Oregon tax subtraction for amounts of personal casualty loss that are barred from deduction on federal tax return because loss is not attributable to federally declared disaster.
Sent May 4, 2023 · Reported out after 42 days · then passed the House of Representatives, and became law
Senate Bill 5 · Restores corporate excise tax credit allowed for qualified research activities and sets increased maximum credit amount.
Sent April 28, 2023 · Stopped in committee after 58 days
Senate Bill 149 · Extends sunset for historic property special assessment program.
Sent April 28, 2023 · Stopped in committee after 58 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 April 19, 2023 · Reported out after 12 days · then passed the House of Representatives, and became law
63 more
House Bill 2550 · Creates income and corporate excise tax credits for investments in facilities used for manufacturing, siting of headquarters or research.
Sent April 7, 2023 · Stopped in committee after 79 days
House Bill 2685 · Restores availability of income or corporate excise tax credit for processing or collection of woody biomass.
Sent April 4, 2023 · Stopped in committee after 82 days · 1 committee amendment, adopted
House Bill 3004 · Creates income or corporate excise tax credit for amount paid by owner of eligible generation facility for transmission services.
Sent April 4, 2023 · Stopped in committee after 82 days
Senate Bill 884 · Grants higher property tax exemption for property of veterans with disabilities.
Sent April 4, 2023 · Stopped in committee after 82 days · 1 committee amendment, adopted
House Bill 3302 · Creates income or corporate excise tax credit for investment in affordable housing, available to taxpayer eligible for federal low-income housing credit, and allocated by Housing and Community Services Department.
Sent April 3, 2023 · Stopped in committee after 83 days · 1 committee amendment, adopted
House Bill 2723 · Modifies conditions of eligibility for tax credit allowed to rural medical care provider.
Sent March 31, 2023 · Stopped in committee after 86 days · 1 committee amendment, adopted
House Bill 3235 · Creates refundable child tax credit, calculated based on number of dependents of taxpayer that are qualifying children with respect to taxpayer and are under six years of age at close of tax year.
Sent March 31, 2023 · Reported out after 82 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law
Senate Bill 155 · Extends sunset provisions for various tax credits.
Sent March 31, 2023 · Stopped in committee after 86 days
House Bill 2552 · Increases amount of income tax credit allowed to rural medical providers.
Sent March 30, 2023 · Stopped in committee after 87 days
House Bill 2602 · Adds nursing assistant or nurse to types of providers who are eligible for income tax credit allowed to rural medical providers.
Sent March 30, 2023 · Stopped in committee after 87 days · 1 committee amendment, adopted
House Bill 2626 · Adds licensed mental health professionals, naturopathic physicians and pharmacists and certified medical laboratory scientists and medical laboratory technicians to types of providers eligible for tax credit allowed to rural medical care provider.
Sent March 30, 2023 · Stopped in committee after 87 days · 1 committee amendment, adopted
Senate Bill 1015 · Allows taxpayer to fully depreciate, over two tax years, property that shows demonstrable reduction in carbon emissions.
Sent March 30, 2023 · Stopped in committee after 87 days
House Bill 2623 · Creates income tax credit for child care workers employed in rural areas.
Sent March 29, 2023 · Stopped in committee after 88 days
House Bill 2204 · Creates income or corporate excise tax credit for taxpayer that employs youth through Oregon Youth Employment Program.
Sent March 27, 2023 · Stopped in committee after 90 days
House Bill 2705 · Authorizes city or county to establish schedule in which, for 10 years, percentage of property tax exemption granted to affordable multiunit rental housing increases directly with percentage of units rented to households with annual income at or below 120 percent of area median income.
Sent March 24, 2023 · Stopped in committee after 93 days · 1 committee amendment, adopted
House Bill 3003 · Creates income or corporate excise tax credit for electric utility that purchases electricity produced using a fuel source that is at least 50 percent qualifying western juniper biomass.
Sent March 24, 2023 · Stopped in committee after 93 days
Senate Bill 145 · Creates sunset of tax exemption for property of certain cooperatives used to heat water by combustion of biomass.
Sent March 24, 2023 · Stopped in committee after 93 days
House Bill 2653 · Creates credit against income taxes for selling publicly supported housing to retain as affordable housing.
Sent March 23, 2023 · Stopped in committee after 94 days · 1 committee amendment, adopted
House Bill 3418 · Extends to January 2, 2029, sunset of program for provision of rebate for construction or installation of solar electric system or paired solar and storage system, for residential customer or low-income service provider, on real property in Oregon.
Sent March 23, 2023 · Reported out after 13 days · 1 committee amendment, adopted · did not pass the House of Representatives
Senate Bill 54 · Removes provisions of property tax exemption for community solar projects that restrict exemption to proportion owned by residential customers or leased by residential subscribers.
Sent March 20, 2023 · Stopped in committee after 97 days · 1 committee amendment, adopted
House Bill 2161 · Makes certain changes to calculation of small forestland owner tax credit.
Sent March 13, 2023 · Reported out after 64 days · then passed the House of Representatives, and became law
House Bill 2465 · Expands purposes for which qualified borrower may use loan proceeds, in connection with tax credits allowed for affordable housing lenders, to include limited equity cooperatives, with certain conditions.
Sent March 13, 2023 · Stopped in committee after 104 days
House Bill 2305 · Exempts from state income tax military pay received by Oregon National Guard member while in active service of state or on state active duty.
Sent March 8, 2023 · Stopped in committee after 109 days
Senate Bill 130 · Extends sunset for tax credit for fish screening devices.
Sent March 7, 2023 · Stopped in committee after 110 days
Senate Bill 132 · Extends sunset for tax credits for owner or operator of agriculture workforce housing.
Sent March 7, 2023 · Stopped in committee after 110 days
Senate Bill 129 · Advances sunset for tax credit for certified Opportunity Grant contributions.
Sent March 6, 2023 · Reported out after 101 days · then passed the Senate, and became law
Senate Bill 133 · Establishes sunset for construction-in-process exemption from ad valorem property taxation for property located in enterprise zone.
Sent March 6, 2023 · Stopped in committee after 111 days
Senate Bill 134 · Extends sunset date of enterprise zone program.
Sent March 6, 2023 · Stopped in committee after 111 days
Senate Bill 135 · Extends sunset of property tax exemption for facility of business firm in rural enterprise zone.
Sent March 6, 2023 · Stopped in committee after 111 days
Senate Bill 148 · Extends sunset of tax exemption for property of surviving spouses of certain public safety officers.
Sent March 6, 2023 · Stopped in committee after 111 days
House Bill 3523 · Creates Oregon tax subtraction for amounts received in settlement of civil action arising from wildfire.
Sent March 3, 2023 · Stopped in committee after 114 days
House Bill 2092 · Extends sunset provisions for various tax credits.
Sent March 2, 2023 · Stopped in committee after 115 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 March 2, 2023 · Reported out after 41 days · 1 committee amendment, adopted · then passed the House of Representatives, and became law
House Bill 2466 · Extends low income rental housing property tax exemption to housing units owned by limited equity cooperative corporations.
Sent February 23, 2023 · Stopped in committee after 122 days · 1 committee amendment, adopted
Senate Bill 728 · Establishes income tax credit for volunteer firefighters.
Sent February 21, 2023 · Stopped in committee after 124 days · 1 committee amendment, adopted
Senate Bill 181 · Exempts from state income tax military pay received by Oregon National Guard member while in active service of state or on state active duty.
Sent February 20, 2023 · Stopped in committee after 125 days
Senate Bill 131 · Extends sunset for tax credit for affordable housing lenders.
Sent February 16, 2023 · Stopped in committee after 129 days
Senate Bill 142 · Establishes sunset for continued property tax exemption for former cemetery or crematory land used for exempt low income housing.
Sent February 16, 2023 · Stopped in committee after 129 days
Senate Bill 147 · Extends sunset for exemption of single-unit housing.
Sent February 16, 2023 · Stopped in committee after 129 days
House Bill 2812 · Creates Oregon tax subtraction for amounts of personal casualty loss that are barred from deduction on federal tax return because loss is not attributable to federally declared disaster.
Sent February 8, 2023 · Reported out after 76 days · then passed the House of Representatives, and became law
House Bill 3032 · Creates Oregon personal income tax subtraction for amounts received for renting out room in taxpayer's home.
Sent February 8, 2023 · Stopped in committee after 137 days
Senate Bill 26 · Extends sunset for property tax exemption or deferral for certain industrial improvements newly constructed or installed in rural areas.
Sent January 27, 2023 · Stopped in committee after 149 days
Senate Bill 138 · Extends sunset for property tax exemption or deferral for certain industrial improvements newly constructed or installed in rural areas.
Sent January 27, 2023 · Stopped in committee after 149 days
Senate Bill 144 · Extends sunset of property tax exemption for food processing machinery and equipment.
Sent January 27, 2023 · Stopped in committee after 149 days
Senate Bill 535 · Creates refundable income tax credit for certain child care workers.
Sent January 27, 2023 · Stopped in committee after 149 days
House Bill 2059 · Establishes sunset for construction-in-process exemption from ad valorem property taxation for property located in enterprise zone.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2060 · Extends sunset date of enterprise zone program.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2061 · Extends sunset of property tax exemption for facility of business firm in rural enterprise zone.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2062 · Extends sunset for property tax exemption or deferral for certain industrial improvements newly constructed or installed in rural areas.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2063 · Creates sunset for rural renewable energy development zone exemption.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2064 · Establishes sunset for continued property tax exemption for former cemetery or crematory land used for exempt low income housing.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2065 · Extends sunset for exemption for federal land used by recreation facility operators under permit.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2066 · Extends sunset of property tax exemption for food processing machinery and equipment.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2067 · Creates sunset of tax exemption for property of certain cooperatives used to heat water by combustion of biomass.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2068 · Extends sunset of exemption for property of centrally assessed companies.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2069 · Extends sunset for exemption of single-unit housing.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2070 · Extends sunset of tax exemption for property of surviving spouses of certain public safety officers.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2075 · Extends sunset for credit for certified Opportunity Grant contributions.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2076 · Extends sunset for tax credit for fish screening devices.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2077 · Extends sunset for tax credit for affordable housing lenders.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2078 · Extends sunset for tax credits for owner or operator of agriculture workforce housing.
Sent January 16, 2023 · Stopped in committee after 160 days
House Bill 2079 · Requires Legislative Revenue Officer to study potential of implementing tax credit and direct grant program to encourage preservation of historic property.
Sent January 16, 2023 · Reported out after 120 days · then passed the House of Representatives, and was vetoed
House Bill 2569 · Requires legislative review during odd-numbered year regular session of all tax credits scheduled to expire during upcoming even-numbered year or lacking review during two immediately preceding odd-numbered year regular sessions.
Sent January 16, 2023 · Stopped in committee after 160 days