Oregon House Bill 2721 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Partisan Bill (Republican 3-0)
Status: Failed on June 26 2021 - 100% progression
Action: 2021-06-26 - In committee upon adjournment.
Text: Latest bill text (Introduced) [PDF]

Allows dependent care income tax credit to be claimed for expenses to allow taxpayer or spouse to attend school as enrolled degree-seeking student. Allows dependent care income tax credit to be claimed for expenses to allow taxpayer or spouse to attend school as enrolled degree-seeking student. Limits expenses to combination of earned income taxable by Oregon and imputed income, using lesser amount attributable to either spouse on joint return. Provides for calculation based upon imputed income to allow degree-seeking enrolled student to claim credit. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2022. Takes effect on 91st day following adjournment sine die.

Relating to use by enrolled degree-seeking student of tax credit for dependent care expenses; prescribing an effective date.

Rep. Joseph Zika [R]

Rep. Gary Leif [R]

Rep. Bobby Levy [R]

2021-05-17 - House - House Committee Do pass. Refer to Tax Expenditures (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
2021-04-05 - House - House Committee Do pass and be referred to Revenue by prior reference (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2021-06-26	House	In committee upon adjournment.
2021-06-10	House	Public Hearing held.
2021-05-19	House	Referred to Tax Expenditures by order of Speaker.
2021-05-19	House	Recommendation: Do pass and be referred to Tax Expenditures.
2021-05-17	House	Work Session held.
2021-05-12	House	Work Session held.
2021-05-03	House	Public Hearing held.
2021-04-08	House	Referred to Revenue by prior reference.
2021-04-08	House	Recommendation: Do pass and be referred to Revenue by prior reference.
2021-04-05	House	Work Session held.
2021-03-08	House	Public Hearing held.
2021-01-19	House	Referred to Human Services with subsequent referral to Revenue.
2021-01-11	House	First reading. Referred to Speaker's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2721
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2721/Introduced
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/CommitteeReports/MajorityReport/31764
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/CommitteeReports/MajorityReport/32462