Committees · 2023 Regular Session
Finance and Revenue
Members
As the committee stood at the end of the term. Each name leads to the member's page.
Mark MeekChair
Democrat · 20th District
Brian BoquistVice-chair
I · 12th District
Republican · 30th District
Democrat · 3rd District
Democrat · 24th District
Bills
Bills sent to the committee in the 2023 Regular Session.
Bills sent100
7% of the bills the Senate sent to committees
Reported out43%
43 of 100; 57 stopped in committee
Time in committee50 days
most between 19 and 76 days
Amendments offered1
committee amendments
In every session
Each session over its whole term. The 2026 is so far.
202611 bills
reported 73% · too few to say · 0 amendments · 5 members
2025133 bills
reported 32% · typically 70 days, most 31–108 · 4 amendments · 5 members
202417 bills
reported 71% · typically 11 days, most 2–18 · 0 amendments · 5 members
2023100 bills
reported 43% · typically 50 days, most 19–76 · 1 amendment · 5 members
202214 bills
reported 71% · typically 9 days, most 7–16 · 1 amendment · 5 members
2021112 bills
reported 40% · typically 42 days, most 22–66 · 0 amendments · 5 members
20209 bills
reported 89% · too few to say · 0 amendments · 5 members
2019113 bills
reported 58% · typically 35 days, most 27–50 · 4 amendments · 5 members
201814 bills
reported 86% · typically 4 days, most 1–7 · 1 amendment · 5 members
2017112 bills
reported 51% · typically 36 days, most 24–63 · 2 amendments · 5 members
201616 bills
reported 75% · typically 5 days, most 3–12 · 1 amendment · 5 members
2015103 bills
reported 60% · typically 22 days, most 14–39 · 11 amendments · 5 members
201415 bills
reported 67% · typically 10 days, most 7–12 · 0 amendments · 5 members
2013110 bills
reported 45% · typically 36 days, most 17–67 · 2 amendments · 5 members
201213 bills
reported 69% · too few to say · 0 amendments · 4 members
2011104 bills
reported 40% · typically 38 days, most 21–63 · 3 amendments · 4 members
2009107 bills
reported 60% · typically 34 days, most 17–76 · 1 amendment · 5 members
2007154 bills
reported 64% · typically 40 days, most 19–73 · 7 amendments · 5 members
Bills it was sent
Each time a bill was sent to the committee in the 2023 Regular Session, newest first.
100 bills
House Bill 2083 · Extends sunsets for pass-through business alternative income tax and related personal income tax credit.
Sent June 22, 2023 · Reported out after 2 days · then passed the Senate, and became law
House Bill 2757 · Expands and provides funding for coordinated crisis services system including 9-8-8 suicide prevention and behavioral health crisis hotline.
Sent June 22, 2023 · Reported out after 2 days · then passed the Senate, and became law
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 June 15, 2023 · Reported out after 9 days · then passed the Senate, and became law
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 June 15, 2023 · Reported out after 9 days · then passed the Senate, and became law
House Bill 2965 · Cancels outstanding ad valorem property taxes and interest assessed on property transferred from federal government to port district.
Sent June 15, 2023 · Reported out after 9 days · then passed the Senate, 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 June 15, 2023 · Reported out after 9 days · then passed the Senate, and became law
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 June 15, 2023 · Reported out after 9 days · then passed the Senate, and became law
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 June 15, 2023 · Reported out after 8 days · then passed the Senate, and became law
Senate Bill 1092 · Directs Department of Revenue to waive penalties and interest otherwise imposed on estates of decedents for delinquent or late tax filing or payment.
Sent April 19, 2023 · Stopped in committee after 67 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 April 11, 2023 · Reported out after 65 days · then passed the Senate, and became law
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 April 11, 2023 · Reported out after 65 days · then passed the Senate, and became law
Senate Bill 1002 · Eliminates State School Fund distributions for facility grants.
Sent April 11, 2023 · Reported out after 52 days · then passed the Senate, and became law
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 March 31, 2023 · Reported out after 76 days · then passed the Senate, and became law
Senate Bill 502 · Increases amount of estimate of revenues that will be received from General Fund revenue sources other than corporate tax revenues for biennium beginning July 1, 2021.
Sent March 31, 2023 · Stopped in committee after 86 days
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 March 31, 2023 · Reported out after 70 days · 1 committee amendment, adopted · then passed the Senate, and became law
Senate Bill 1034 · Directs Department of Education to make biennial transfer to Oregon Military Department from State School Fund for purpose of paying costs of educational services provided through programs operated by military department for at-risk youth.
Sent March 27, 2023 · Reported out after 45 days · then passed the Senate, and became law
House Bill 2237 · Changes terms of members of board of property tax appeals from one year to two years.
Sent March 24, 2023 · Reported out after 31 days · then passed the Senate, and became law
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 March 23, 2023 · Reported out after 19 days · then passed the Senate, and became law
Senate Bill 1084 · Restores tax credit allowed for qualified research activities at increased maximum credit amount.
Sent March 20, 2023 · Reported out after 65 days · did not pass the Senate
House Bill 2093 · Conforms applicability period for amendments to tax credit for certified film production development contributions to sunset applicable to credit.
Sent March 9, 2023 · Reported out after 32 days · then passed the Senate, and became law
80 more
House Bill 2094 · Makes technical changes in Oregon statutes.
Sent March 9, 2023 · Reported out after 28 days · then passed the Senate, and became law
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 March 9, 2023 · Reported out after 98 days · then passed the Senate, and became law
House Bill 2218 · Modifies maximum allowable deduction from assets under management for expenses of State Treasurer as investment officer.
Sent March 9, 2023 · Reported out after 28 days · then passed the Senate, and became law
Senate Bill 2 · Creates Oregon personal income tax subtraction for amounts received for renting out room in taxpayer's home.
Sent March 2, 2023 · Stopped in committee after 115 days
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 March 1, 2023 · Reported out after 106 days · then passed the Senate, and not the House of Representatives
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 March 1, 2023 · Reported out after 40 days · then passed the Senate, and became law
Senate Bill 990 · Requires Department of Revenue to make surplus revenue refunds, known as "kicker" refunds, in form of check.
Sent February 24, 2023 · Stopped in committee after 121 days
Senate Bill 991 · Allows personal income and corporate excise taxpayers to subtract from taxable income amounts paid as principal and interest on qualified education loans, if borrower is taxpayer or spouse, dependent or employee of taxpayer.
Sent February 24, 2023 · Stopped in committee after 121 days
Senate Bill 1018 · Imposes personal income tax at flat rate if taxpayer has adjusted gross income below threshold amount.
Sent February 24, 2023 · Stopped in committee after 121 days
Senate Bill 944 · 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 February 23, 2023 · Stopped in committee after 122 days
Senate Bill 945 · Imposes tax on use by electric vehicles of highways in Oregon measured by miles traveled between registration dates at rate equivalent to gasoline tax owed by motor vehicle getting 30 miles per gallon.
Sent February 23, 2023 · Stopped in committee after 122 days
Senate Bill 975 · Requires Department of Revenue to study use of tax increment financing revenue received by urban renewal agency to finance infrastructure outside urban renewal area to compensate for displacement of persons by urban renewal agency's projects within area.
Sent February 23, 2023 · Stopped in committee after 122 days
Senate Bill 976 · 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 February 23, 2023 · Stopped in committee after 122 days
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 February 23, 2023 · Reported out after 32 days · then passed the Senate, and became law
Senate Bill 992 · Removes alternative certificate as option for completing high school.
Sent February 23, 2023 · Reported out after 13 days · then passed the Senate, and became law
Senate Bill 926 · Prohibits merchant service company or financing agency from retaining funds that are property of merchant for more than 10 calendar days unless merchant service company or financing agency allows merchant access to funds, including ability to withdraw funds, or merchant service company or financing agency pays merchant statutory rate of interest on balance of funds retained.
Sent February 22, 2023 · Stopped in committee after 123 days
Senate Bill 932 · Authorizes governing body of local government to adopt ordinance establishing that owner forfeits intangible property worth $10 or less if local government holds property for more than two years and owner does not claim property.
Sent February 22, 2023 · Stopped in committee after 123 days
Senate Bill 939 · Allows additional estate tax exclusion.
Sent February 22, 2023 · Stopped in committee after 123 days
Senate Bill 858 · Authorizes formation of children's service districts.
Sent February 9, 2023 · Stopped in committee after 136 days
Senate Bill 878 · Creates income or corporate excise tax credit for taxpayer that employs youth through Oregon Youth Employment Program.
Sent February 9, 2023 · Stopped in committee after 136 days
Senate Bill 880 · Extends sunset date of enterprise zone program.
Sent February 9, 2023 · Stopped in committee after 136 days
Senate Bill 825 · Modifies provisions governing first-time home buyer savings accounts.
Sent February 3, 2023 · Reported out after 133 days · then passed the Senate, and not the House of Representatives
Senate Bill 772 · Requires Legislative Revenue Officer to study homestead property tax deferral program.
Sent January 23, 2023 · Stopped in committee after 153 days
Senate Bill 774 · Discontinues return of surplus revenue refunds to taxpayers.
Sent January 23, 2023 · Stopped in committee after 153 days
Senate Bill 45 · Establishes Task Force on Tax Competitiveness.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 55 · Restores corporate excise tax credit allowed for qualified research activities and sets increased maximum credit amount.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 133 · Establishes sunset for construction-in-process exemption from ad valorem property taxation for property located in enterprise zone.
Sent January 15, 2023 · Reported out after 50 days · did not pass the Senate
Senate Bill 134 · Extends sunset date of enterprise zone program.
Sent January 15, 2023 · Reported out after 50 days · did not pass the Senate
Senate Bill 135 · Extends sunset of property tax exemption for facility of business firm in rural enterprise zone.
Sent January 15, 2023 · Reported out after 50 days · did not pass the Senate
Senate Bill 143 · Extends sunset for exemption for federal land used by recreation facility operators under permit.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 146 · Extends sunset of exemption for property of centrally assessed companies.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 148 · Extends sunset of tax exemption for property of surviving spouses of certain public safety officers.
Sent January 15, 2023 · Reported out after 50 days · did not pass the Senate
Senate Bill 149 · Extends sunset for historic property special assessment program.
Sent January 15, 2023 · Reported out after 103 days · did not pass the Senate
Senate Bill 155 · Extends sunset provisions for various tax credits.
Sent January 15, 2023 · Reported out after 75 days · did not pass the Senate
Senate Bill 157 · Extends sunset for shared services distributions.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 158 · Extends sunsets for pass-through business alternative income tax and related personal income tax credit.
Sent January 15, 2023 · Reported out after 85 days · did not pass the Senate
Senate Bill 436 · Establishes tax rate for taxable income from partnerships, S corporations and sole proprietorships.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 626 · Modifies definition of "descendant" for purposes of decedents' estates to include person with functional child relationship with decedent and functional child's descendants.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 655 · Provides, for purposes of ad valorem property taxation, frozen assessed value for homestead of individual at least 68 years of age, or person with disability, if homestead and individual would be eligible for homestead property tax deferral program but for fact that homestead is pledged as security for reverse mortgage.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 662 · Provides that, for estate of decedents dying on or after January 1, 2023, Oregon estate tax is not due unless value of Oregon taxable estate equals or exceeds $12.92 million.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 669 · Restores corporate excise tax credit allowed for qualified research activities.
Sent January 15, 2023 · Stopped in committee after 161 days
Senate Bill 1 · Directs Department of Revenue to develop schedule allowing personal income taxpayers to voluntarily report taxpayers' self-identified race and ethnicity identifiers.
Sent January 14, 2023 · Reported out after 87 days · then passed the Senate, and became law
Senate Bill 56 · 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 14, 2023 · Stopped in committee after 162 days
Senate Bill 61 · Exempts receipts from sales of prescription drugs by a pharmacy from commercial activity subject to corporate activity tax.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 63 · 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 14, 2023 · Stopped in committee after 162 days
Senate Bill 66 · Increases maximum percentage of tax or fee that governing body of city or county may impose on sale of marijuana items.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 68 · Provides for additional exemption against Oregon estate tax.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 136 · Requires Legislative Revenue Officer to study personal income taxation.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 137 · Requires Legislative Revenue Officer to study corporate excise and income tax system.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 140 · Requires Legislative Revenue Officer to study corporate activity tax.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 141 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.
Sent January 14, 2023 · Reported out after 44 days · then passed the Senate, and became law
Senate Bill 150 · Requires Legislative Revenue Officer to study property taxation.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 151 · Requires Legislative Revenue Officer to study Oregon's tax system.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 152 · Requires Legislative Revenue Officer to study state financial system.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 153 · Requires Legislative Revenue Officer to study interdependence of state and local tax systems in Oregon.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 154 · 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 14, 2023 · Stopped in committee after 162 days
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 January 14, 2023 · Reported out after 83 days · then passed the Senate, and became law
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 January 14, 2023 · Reported out after 72 days · then passed the Senate, and became law
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 January 14, 2023 · Reported out after 17 days · then passed the Senate, and became law
Senate Bill 446 · Establishes refundable personal income tax credit of $1,000 per qualifying child.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 447 · 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 January 14, 2023 · Stopped in committee after 162 days
Senate Bill 451 · Removes annual limit of $1.53 million, adjusted for inflation, on allocations from Administrative Services Economic Development Fund to County Fair Account.
Sent January 14, 2023 · Reported out after 67 days · did not pass the Senate
Senate Bill 452 · Prohibits physicians from performing irreversible gender reassignment surgery on minor.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 454 · Allows exclusion from taxable estate for value of interest in family-owned business.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 456 · Provides that Oregon estate tax is imposed only on estates of decedents dying on or before December 31, 2022.
Sent January 14, 2023 · Stopped in committee after 162 days
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 January 14, 2023 · Reported out after 125 days · then passed the Senate, and not the House of Representatives
Senate Bill 498 · Allows exclusion from taxable estate for value of interest in farm, forestry or fishing business.
Sent January 14, 2023 · Reported out after 139 days · then passed the Senate, and became law
Senate Bill 515 · Exempts from state income tax retirement pay or pension received as result of service in Armed Forces of the United States.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 533 · Creates Oregon tax subtraction for interest received by financial institutions from loans made for purchase or improvement of agricultural real estate, rural residences and coastal fishing boats.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 537 · Extends sunset for shared services distributions.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 540 · Exempts from state income for taxpayers 62 years of age or younger receiving retirement pay or pension for service in Armed Forces of the United States up to $17,500 in retirement pay or pension received for service in Armed Forces of the United States and up to $17,500 in retirement pay or pension received from other sources.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 714 · Provides that, for estate of decedents dying on or after January 1, 2023, Oregon estate tax is not due unless value of Oregon taxable estate equals or exceeds $12.92 million.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 722 · Permits contracting agency, owner, contractor or subcontractor to mutually agree to deposit retainage withheld into account other than interest-bearing account in bank, savings bank, trust company or savings association.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 726 · Provides that Oregon estate tax is imposed only on estates of decedents dying on or before January 1, 2023.
Sent January 14, 2023 · Stopped in committee after 162 days
Senate Bill 198 · Clarifies distinction between commercial and residential floating structures for purposes of personal property tax return requirement.
Sent January 13, 2023 · Reported out after 98 days · then passed the Senate, and became law
Senate Bill 541 · Directs Oregon Investment Council to develop, publish and implement policy to incorporate human rights analyses into investment decisions.
Sent January 12, 2023 · Stopped in committee after 164 days
Senate Bill 127 · Increases exempt amount and filing threshhold for purposes of corporate activity tax.
Sent January 11, 2023 · Stopped in committee after 165 days
Senate Bill 459 · Repeals corporate activity tax.
Sent January 11, 2023 · Stopped in committee after 165 days
Senate Bill 493 · Adds registered nurse who is nursing faculty member to types of providers who are eligible for income tax credit allowed to rural medical providers.
Sent January 11, 2023 · Reported out after 21 days · did not pass the Senate
Senate Bill 731 · Repeals corporate activity tax.
Sent January 11, 2023 · Stopped in committee after 165 days