| OR | HB2341 | Intro | Authorizes tax collector in county covered by state of emergency declared by Governor due to fire or act of God, or authority of Governor under Emergency Conflagration Act, who knows or has reason to believe property has been destroyed or damaged by ...
[Detail][Text][Discuss] | 2021-02-25
[Hearing: Feb 25 @ 1:00 pm]
To House Revenue Committee |
| OR | HB2604 | Intro | Reduces tax rates, reduces maximum eligible income and modifies employment requirements for purposes of taxpayer election of reduced tax rate for certain pass-through income. Reduces tax rates, reduces maximum eligible income and modifies employment ...
[Detail][Text][Discuss] | 2021-02-25
[Hearing: Feb 25 @ 1:00 pm]
To House Revenue Committee |
| OR | HB2331 | Intro | Excludes over-the-air broadcasting from meaning of "communication" for purposes of central assessment for property taxation. Excludes over-the-air broadcasting from meaning of "communication" for purposes of central assessment for property taxation. ...
[Detail][Text][Discuss] | 2021-02-23
To House Revenue Committee |
| OR | HB2693 | Intro | Allows exception to requirement for property tax exemption that property of industry apprenticeship or training trust be actually and exclusively occupied and used for purposes of industry apprenticeship or training trust for occasional use by corpor...
[Detail][Text][Discuss] | 2021-02-23
To House Revenue Committee |
| OR | HB2634 | Intro | Allows surviving spouse or disabled heir of individual whose homestead was granted deferral under homestead property tax deferral program to continue deferral without having owned or occupied homestead for five years. Allows surviving spouse or disab...
[Detail][Text][Discuss] | 2021-02-23
To House Revenue Committee |
| OR | HB2385 | Intro | Directs Department of Revenue to develop, implement and maintain software system that enables online filing and processing of returns and database of information entered in software system. Directs Department of Revenue to develop, implement and main...
[Detail][Text][Discuss] | 2021-02-17
To House Revenue Committee |
| OR | HB3175 | Intro | Allows counties to adopt ordinance to impose tax on medical and recreational marijuana production. Allows counties to adopt ordinance to impose tax on medical and recreational marijuana production. Takes effect on 91st day following adjournment sine ...
[Detail][Text][Discuss] | 2021-02-16
To House Revenue Committee |
| OR | HB3170 | Intro | Creates subtraction from federal taxable income for amounts of overtime pay received by personal income taxpayer. Creates subtraction from federal taxable income for amounts of overtime pay received by personal income taxpayer. Applies to amounts rec...
[Detail][Text][Discuss] | 2021-02-12
To House Revenue Committee |
| OR | HB3138 | Intro | Extends time for filing of estate tax return as applicable to estate owing no federal estate tax. Extends time for filing of estate tax return as applicable to estate owing no federal estate tax. Applies to estates of decedents dying on or after Janu...
[Detail][Text][Discuss] | 2021-02-12
To House Revenue Committee |
| OR | HB3143 | Intro | Provides for daily rather than monthly computation of interest on delinquent property taxes. Provides for daily rather than monthly computation of interest on delinquent property taxes. Permits county to authorize waiver or reduction of interest if t...
[Detail][Text][Discuss] | 2021-02-12
To House Revenue Committee |
| OR | HB2839 | Intro | Disconnects from federal tax provisions, including federal repeals of previously enacted limitations on deductions, by requiring additions to federal taxable income for Oregon tax purposes. Disconnects from federal tax provisions, including federal r...
[Detail][Text][Discuss] | 2021-02-11
To House Revenue Committee |
| OR | HB2457 | Intro | Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. Expands types of expenses, in conformity with federal ...
[Detail][Text][Discuss] | 2021-02-11
To House Revenue Committee |
| OR | HB2577 | Intro | Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. Removes tax year of taxpayer as connection date for ce...
[Detail][Text][Discuss] | 2021-02-11
To House Revenue Committee |
| OR | HB2521 | Intro | Requires transient lodging tax collector to provide invoice, receipt or other similar document that clearly sets forth sum of all transient lodging taxes charged for occupancy of transient lodging. Requires transient lodging tax collector to provide ...
[Detail][Text][Discuss] | 2021-02-09
To House Revenue Committee |
| OR | HB2500 | Intro | Increases state transient lodging tax rate. Increases state transient lodging tax rate. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2021-02-09
To House Revenue Committee |
| OR | HB2131 | Intro | Provides for liability of officer, employee or member of entity for unpaid amounts of taxes or fees collected by entity and held in trust for payment to Department of Revenue. Provides for liability of officer, employee or member of entity for unpaid...
[Detail][Text][Discuss] | 2021-02-08
To House Revenue Committee |
| OR | HB2130 | Intro | Extends, to conform with income tax return due date frequently delayed if due date falls on weekend or based on observation of Emancipation Day holiday in District of Columbia, date for filing declaration of estimated tax and making estimated tax ins...
[Detail][Text][Discuss] | 2021-02-08
To House Revenue Committee |
| OR | HB2128 | Intro | Requires tax professional to report breach of security associated with tax return preparation to Department of Revenue. Requires tax professional to report breach of security associated with tax return preparation to Department of Revenue. Applies to...
[Detail][Text][Discuss] | 2021-02-08
To House Revenue Committee |
| OR | HB2129 | Intro | Updates statutes governing contributions of personal income tax refunds by checkoff. Updates statutes governing contributions of personal income tax refunds by checkoff. Provides that all charitable and governmental entities that submit applications ...
[Detail][Text][Discuss] | 2021-02-08
To House Revenue Committee |
| OR | HB2453 | Intro | Extends sunset of corporate tax offset of insurer assessment. Extends sunset of corporate tax offset of insurer assessment.
[Detail][Text][Discuss] | 2021-02-01
To House Revenue Committee |
| OR | HB2455 | Intro | Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation. Requires use of taxpayer's audience or subscribers in determining numerator of appo...
[Detail][Text][Discuss] | 2021-02-01
To House Revenue Committee |
| OR | HJR13 | Intro | Proposes amendment to Oregon Constitution providing that, for purposes of ad valorem property taxation, ratio of maximum assessed value to real market value of property must be equal to 0.75. Proposes amendment to Oregon Constitution providing that, ...
[Detail][Text][Discuss] | 2021-01-28
To House Revenue Committee |
| OR | HB2458 | Intro | Makes technical changes in Oregon statutes. Makes technical changes in Oregon statutes. Corrects cross-references to statute. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2021-01-28
To House Revenue Committee |
| OR | HB2456 | Intro | Makes corrections to and updates tax statutes. Makes corrections to and updates tax statutes. Allows governing body of local government to elect definition of "low income" from expanded definition for purposes of certain rental property tax exemption...
[Detail][Text][Discuss] | 2021-01-28
To House Revenue Committee |
| OR | HB2972 | Intro | Directs Legislative Revenue Officer to study land value taxation and submit report to interim legislative committees related to revenue. Directs Legislative Revenue Officer to study land value taxation and submit report to interim legislative committ...
[Detail][Text][Discuss] | 2021-01-26
To House Revenue Committee |
| OR | HB2975 | Intro | Includes, for purposes of corporate excise tax, corporation incorporated in United States or foreign country in determination of unitary relationship among corporations. Includes, for purposes of corporate excise tax, corporation incorporated in Unit...
[Detail][Text][Discuss] | 2021-01-26
To House Revenue Committee |
| OR | HB2976 | Intro | Requires Department of Revenue to submit to Legislative Revenue Officer information from Oregon tax returns about certain corporations doing business in Oregon. Requires Department of Revenue to submit to Legislative Revenue Officer information from ...
[Detail][Text][Discuss] | 2021-01-26
To House Revenue Committee |
| OR | HB3003 | Intro | Grants higher property tax exemption for property of veterans with service-connected disabilities. Grants higher property tax exemption for property of veterans with service-connected disabilities. Grants exemption for veteran's surviving spouse who ...
[Detail][Text][Discuss] | 2021-01-26
To House Revenue Committee |
| OR | HB2014 | Intro | Provides for distribution of moneys in Oregon Marijuana Account to certain cities determined by population and location of city and based on share of retail sales of marijuana items in state, as exception to standard distributions based on city share...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2642 | Intro | Requires tax court magistrate to hear taxpayer appeals of collections actions brought by Department of Revenue. Requires tax court magistrate to hear taxpayer appeals of collections actions brought by Department of Revenue. Authorizes tax court to aw...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2641 | Intro | Limits ability of Director of Department of Revenue to terminate agreement to allow taxpayer to pay tax in installment payments. Limits ability of Director of Department of Revenue to terminate agreement to allow taxpayer to pay tax in installment pa...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2294 | Intro | Imposes tax on wholesale sales of marijuana items across county borders. Imposes tax on wholesale sales of marijuana items across county borders. Applies to wholesale sales of marijuana items occurring on or after January 1, 2022. Takes effect on 91s...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2871 | Intro | Creates income tax credit for certain employers that are required to provide paid sick leave. Creates income tax credit for certain employers that are required to provide paid sick leave. Applies to tax years beginning on or after January 1, 2022, an...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2268 | Intro | Exempts interest received on financial institution loans made to small business concerns from commercial activity subject to corporate activity tax. Exempts interest received on financial institution loans made to small business concerns from commerc...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2805 | Intro | Appropriates moneys for distribution to Curry County assessor for pilot program to increase employment in assessor's office in order to achieve assessment rotation of seven years for taxable property. Appropriates moneys for distribution to Curry Cou...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2718 | Intro | Creates tax credit for workers at child care facilities rated three stars or higher with quality rating and improvement system. Creates tax credit for workers at child care facilities rated three stars or higher with quality rating and improvement sy...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2028 | Intro | Eases process for city to elect to receive state-shared revenues. Eases process for city to elect to receive state-shared revenues. Eliminates withholding of 10 percent of state-shared revenues from municipal corporation that has not filed annual aud...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HJR10 | Intro | Proposes amendment to Oregon Constitution to use excess revenues from personal income tax collections to increase allowance of earned income tax credits, in lieu of returning surplus revenue to all personal income taxpayers. Proposes amendment to Ore...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2250 | Intro | Establishes personal income tax credit of $1,000 per qualifying child. Establishes personal income tax credit of $1,000 per qualifying child. Applies to tax years beginning on or after January 1, 2022, and before January 1, 2028. Takes effect on 91st...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2712 | Intro | Creates income or corporate excise tax credit for taxpayers that provide career and technical education student internships. Creates income or corporate excise tax credit for taxpayers that provide career and technical education student internships. ...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2159 | Intro | Directs State Treasurer to study and make recommendations on provisions of state law relating to treasurer. Directs State Treasurer to study and make recommendations on provisions of state law relating to treasurer. Requires treasurer to submit repor...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2796 | Intro | Creates income tax credit for teachers in rural schools. Creates income tax credit for teachers in rural schools. Applies to tax years beginning on or after January 1, 2022, and before January 1, 2028. Takes effect on 91st day following adjournment s...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2782 | Intro | Reinstates tax credit for reforestation. Reinstates tax credit for reforestation. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2704 | Intro | Authorizes Office of Child Care to award grants to child care facilities supporting large employers. Authorizes Office of Child Care to award grants to child care facilities supporting large employers. Appropriates moneys from General Fund to office ...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2799 | Intro | Authorizes county tax collector to withhold from property tax distributions to taxing districts within county amount equal to three percent of such distributions. Authorizes county tax collector to withhold from property tax distributions to taxing d...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2717 | Intro | Authorizes Office of Child Care to award grants to child care facilities supporting large employers. Authorizes Office of Child Care to award grants to child care facilities supporting large employers. Appropriates moneys from General Fund to office ...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2720 | Intro | Provides that registered or certified child care facility is commercial use of property for zoning purposes. Provides that registered or certified child care facility is commercial use of property for zoning purposes. Creates income tax credit for ow...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2808 | Intro | 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. Allows credit against net ...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2432 | Intro | Directs Legislative Revenue Officer to report to Legislative Assembly on options for income tax credit reform including recommendations for legislation intended to reform current income tax credit system. Directs Legislative Revenue Officer to report...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
| OR | HB2838 | Intro | Disallows, for purposes of personal income taxation, mortgage interest deduction. Disallows, for purposes of personal income taxation, mortgage interest deduction. Applies to tax years beginning on or after January 1, 2021. Establishes credit against...
[Detail][Text][Discuss] | 2021-01-19
To House Revenue Committee |
