| OR | HB2130 | Intro | Creates and extends sunsets for certain property tax exemption and special assessment programs. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-28
[Hearing: Mar 28 @ 8:30 am]
To House Revenue Committee |
| OR | HB2264 | Intro | Exempts from property taxation property consisting of machinery, equipment, tools, implements or fixtures used primarily in agricultural or horticultural activities or animal husbandry, regardless of whether property is considered real property, and ...
[Detail][Text][Discuss] | 2019-03-28
[Hearing: Mar 28 @ 8:30 am]
To House Revenue Committee |
| OR | HB2429 | Intro | Provides that machinery and equipment used to compress and bale harvested straw, hay, grass or other plants for purpose of storage or shipment is tangible personal property exempt from ad valorem property taxation. Applies to property tax years begin...
[Detail][Text][Discuss] | 2019-03-28
[Hearing: Mar 28 @ 8:30 am]
To House Revenue Committee |
| OR | HB3137 | Intro | Provides that transient lodging tax becomes due when occupancy of transient lodging with respect to which tax is imposed ends. Provides that transient lodging tax to be remitted with tax return is amount of tax due with respect to all occupancy of tr...
[Detail][Text][Discuss] | 2019-03-27
[Hearing: Mar 27 @ 8:30 am]
To House Revenue Committee |
| OR | HB3134 | Intro | Expands definition of "tourism promotion" for purposes of transient lodging taxation. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-27
[Hearing: Mar 27 @ 8:30 am]
To House Revenue Committee |
| OR | HB3136 | Intro | Requires Oregon Tourism Commission to transfer moneys to Department of Revenue for department's use in collecting local transient lodging taxes on local, rather than regional, level on behalf of units of local government. Requires department to reimb...
[Detail][Text][Discuss] | 2019-03-27
[Hearing: Mar 27 @ 8:30 am]
To House Revenue Committee |
| OR | HB3138 | Intro | Provides that exemption from transient lodging taxation for dwelling unit used by members of general public for temporary human occupancy for fewer than 30 days per year does not apply to dwelling unit rented out as transient lodging using platform o...
[Detail][Text][Discuss] | 2019-03-27
[Hearing: Mar 27 @ 8:30 am]
To House Revenue Committee |
| OR | HB3135 | Intro | Requires Department of Revenue, for purpose of enforcing state and local transient lodging taxes, to purchase software that scrapes online data relating to transient lodging rentals. Appropriates moneys to department for such purpose and related proc...
[Detail][Text][Discuss] | 2019-03-27
[Hearing: Mar 27 @ 8:30 am]
To House Revenue Committee |
| OR | HB3237 | Intro | Creates tax credit for workers at child care facilities rated three stars or higher with quality rating and improvement system. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following...
[Detail][Text][Discuss] | 2019-03-26
[Hearing: Mar 26 @ 8:30 am]
To House Revenue Committee |
| OR | HB3133 | Intro | Increases total amount allowed in tax year to all taxpayers as tax credits for donations to fiduciary organizations for distribution to individual development accounts. Increases maximum percentage of taxpayer donation for which credit may be allowed...
[Detail][Text][Discuss] | 2019-03-26
[Hearing: Mar 26 @ 8:30 am]
To House Revenue Committee |
| OR | HB3197 | Intro | 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 January 1, 2020. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-25
[Hearing: Mar 25 @ 8:30 am]
To House Revenue Committee |
| OR | HB2458 | Intro | Exempts from ad valorem property taxation property that is owned or used by cooperative for purpose of providing steam or hot water heat by combustion of biomass. Applies only to cooperative whose property is subject to central assessment, if more th...
[Detail][Text][Discuss] | 2019-03-25
[Hearing: Mar 25 @ 8:30 am]
To House Revenue Committee |
| OR | HB2101 | Intro | Establishes partnership and partner audit procedures for Department of Revenue in conformity with federal centralized partnership audit regime. Allows department to issue assessment and collect taxes at partnership level based on adjustments arising ...
[Detail][Text][Discuss] | 2019-03-25
[Hearing: Mar 25 @ 8:30 am]
To House Revenue Committee |
| OR | HB2102 | Intro | Allows Department of Revenue to disclose taxpayer information to multijurisdictional information sharing organization formed to combat identity theft and fraud and to member tax preparation software vendors. Takes effect on 91st day following adjourn...
[Detail][Text][Discuss] | 2019-03-25
[Hearing: Mar 25 @ 8:30 am]
To House Revenue Committee |
| OR | HB3068 | Intro | Authorizes any city to define "area" as city in which property is located, for purposes of certain ad valorem property taxation statutes. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-22
To House Revenue Committee |
| OR | SB500 | Engross | 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] | 2019-03-20
To House Revenue Committee |
| OR | HB2699 | Intro | Provides that brownfield granted property tax incentive benefit under chapter 96, Oregon Laws 2016, may be granted any other special assessment, exemption or partial exemption for which such property is eligible. Provides that brownfield granted prop...
[Detail][Text][Discuss] | 2019-03-20
To House Revenue Committee |
| OR | SB212 | Engross | Disallows, for personal income or corporate excise tax purposes, deduction for losses from wagering transactions. Increases percentage of federal earned income credit allowable as credit against Oregon personal income tax. Increases amount of standar...
[Detail][Text][Discuss] | 2019-03-19
To House Revenue Committee |
| OR | HB2867 | Intro | Modifies requirements for school to qualify as small high school for purposes of State School Fund distributions. Declares emergency, effective July 1, 2019.
[Detail][Text][Discuss] | 2019-03-18
To House Revenue Committee |
| OR | HB2978 | Intro | Creates tax credit for short line railroad rehabilitation projects. Provides for certification and administration of tax credits by Department of Revenue. Limits total amount of potential tax credits available for short line railroad rehabilitation p...
[Detail][Text][Discuss] | 2019-03-18
To House Revenue Committee |
| OR | HB2311 | Intro | Creates income tax credit for taxpayer that employs community college student as apprentice. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-18
To House Revenue Committee |
| OR | SB459 | Engross | Decreases reserve amounts in auctions for tax credits for certified Opportunity Grant contributions and certified film production development contributions. Sets deadline for auctions. Applies to tax years beginning on or after January 1, 2020] 2019,...
[Detail][Text][Discuss] | 2019-03-15
To House Revenue Committee |
| OR | HB2460 | Intro | Provides that transferee of homestead is not liable for amounts of outstanding deferred property taxes due on homestead if transferee receives no interest in real or personal property from estate. Takes effect on 91st day following adjournment sine d...
[Detail][Text][Discuss] | 2019-03-14
To House Revenue Committee |
| OR | HB2452 | Intro | For purposes of eligibility of property for homestead property tax deferral program, creates floor of $250,000 for maximum allowable real market value of homestead. Directs Department of Revenue to adjust maximum allowable real market value floor ann...
[Detail][Text][Discuss] | 2019-03-14
To House Revenue Committee |
| OR | HB3067 | Intro | Provides for cities and counties to certify annually that city or county has not adopted ordinance prohibiting establishment requiring marijuana-related business license and is therefore eligible for distribution of Oregon Marijuana Account moneys. R...
[Detail][Text][Discuss] | 2019-03-14
To House Revenue Committee |
| OR | HB2868 | Intro | Creates income tax credit for foster parents. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-13
To House Revenue Committee |
| OR | HB2184 | Intro | Modifies definitions applicable for purposes of universal service surcharge. Expands definition of "retail telecommunications service] Modifies definitions applicable for purposes of universal service surcharge. Authorizes Public Utility Commission t...
[Detail][Text][Discuss] | 2019-03-13
[Hearing: Mar 25 @ 8:30 am]
To House Revenue Committee |
| OR | HB2823 | Intro | Creates income tax credit for unreimbursed expenses of certain public school teachers and adjunct instructors. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-13
To House Revenue Committee |
| OR | HB2122 | Intro | Defines "groceries," for all taxes imposed with respect to groceries, as raw food or processed food, including prepackaged food, sold at retail in retail grocery stores and certain other retail grocery establishments. Takes effect on 91st day followi...
[Detail][Text][Discuss] | 2019-03-12
To House Revenue Committee |
| OR | HB2949 | Intro | Authorizes governing body of county with population of more than 570,000 to set maximum dollar amount of $25,000 or more for total assessed value of all of taxpayer's manufactured structures taxable as personal property below which such manufactured ...
[Detail][Text][Discuss] | 2019-03-12
To House Revenue Committee |
| OR | SB81 | Engross | Changes due date for forest products harvest tax and western and eastern Oregon small tract severance tax to April 15. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-12
To House Revenue Committee |
| OR | SB80 | Engross | Authorizes certain tax-related documents to be delivered or made available by method other than regular mail. Authorizes Department of Revenue to give oil and gas production taxpayer notice of tax and delinquency charges by regular mail or other form...
[Detail][Text][Discuss] | 2019-03-12
To House Revenue Committee |
| OR | HB3316 | Intro | Establishes personal income tax credit of $250 per dependent child. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Reduces personal income tax rates for certain taxpayers by modifying income tax brackets. Firs...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB3271 | Intro | Increases amount of value of homestead exempt from sale on execution, judgment lien or liability for debts of owner.
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | SB215 | Engross | Makes technical changes in Oregon tax statutes. Adjusts grammar and syntax. Repeals and deletes obsolete statutes and provisions. Conforms language and structure to existing statutes. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB3322 | Intro | Creates income tax credit for taxpayers that provide apprenticeship opportunities. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB3358 | Intro | Increases state transient lodging tax rate and provides for transfer of moneys attributable to increase to county in which taxes were collected. Requires transferred moneys to be used exclusively for affordable housing in county. Takes effect on 91st...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB3276 | Intro | Creates credit against income taxes for amounts paid by veteran as principal or interest on qualified education loans. Applies to tax years beginning on or after January 1, 2019, and before January 1, 2025. Takes effect on 91st day following adjournm...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | SB162 | Engross | Provides that personal income taxpayer may elect to establish account in Oregon 529 Savings Network through means provided by Department of Revenue. Provides that personal income taxpayer may elect to establish account in Oregon 529 Savings Network t...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB3266 | Intro | Increases cigarette tax. Applies increase to cigarettes distributed on or after January 1, 2020, and to existing inventories of cigarettes not yet acquired by consumers as of January 1, 2020. Provides for distribution of revenues from increased tax. ...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB2144 | Intro | Requires addition to federal taxable income of amounts deducted as gain attributable to investment in federal qualified opportunity zone. Allows subtraction in later tax year if gain is temporarily deferred at federal level. Applies to tax years begi...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB3318 | Intro | Expands rural health care income tax credit to include pharmacist services performed in rural areas. Directs Office of Rural Health to establish criteria for certifying pharmacists as eligible for credit. Applies to tax years beginning on or after Ja...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB3357 | Intro | 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 amo...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HJR23 | Intro | Proposes amendment to Oregon Constitution imposing tax on property, providing that tax is not subject to sections 11 or 11b, Article XI, of Oregon Constitution, providing that revenues from tax must be deposited in emergency resilience fund, providin...
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB3324 | Intro | Exempts funds collected through third party vendors for payment for electric vehicle charging services from certain laws relating to deposit of public funds.
[Detail][Text][Discuss] | 2019-03-11
To House Revenue Committee |
| OR | HB2700 | Intro | Extends sunset for property tax exemption for multiple-unit housing. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-08
To House Revenue Committee |
| OR | HB2136 | Intro | Extends sunset for tax credit for closure of manufactured dwelling park. Provides that tax credit may be claimed by tenant based on termination of agreement by landlord or termination of agreement due to exercise of eminent domain. Applies to tax yea...
[Detail][Text][Discuss] | 2019-03-08
To House Revenue Committee |
| OR | HB2151 | Intro | Extends sunset of homestead property tax deferral program for seniors and persons with disabilities. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-08
To House Revenue Committee |
| OR | HB2127 | Intro | Extends sunset for exemption from income or corporate excise taxes of capital gains from sale of manufactured dwelling park to certain entities. Creates sunset for provisions granting exemptions from filing and payment of taxes and from establishment...
[Detail][Text][Discuss] | 2019-03-08
To House Revenue Committee |
| OR | HB2664 | Intro | Extends sunset for tax credit for closure of manufactured dwelling park. Extends sunset for exemption from income or corporate excise taxes of capital gains from sale of manufactured dwelling park to certain entities. Takes effect on 91st day followi...
[Detail][Text][Discuss] | 2019-03-08
To House Revenue Committee |
