| OR | SB1002 | Intro
25% | Eliminates State School Fund distributions for facility grants. Eliminates State School Fund distributions for facility grants. Carves out amount from State School Fund to be used by Department of Education in supporting school districts before, duri...
[Detail][Text][Discuss] | 2023-06-01
To Senate Finance and Revenue Committee |
| OR | SB278 | Intro
25% | 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. Requires separate calculation of virtual public charter schoo...
[Detail][Text][Discuss] | 2023-06-01
To Senate Finance and Revenue Committee |
| OR | SB140 | Intro
25% | Requires Legislative Revenue Officer to study corporate activity tax. Requires Legislative Revenue Officer to study corporate activity tax. Directs Legislative Revenue Officer to submit findings to interim committees of Legislative Assembly related t...
[Detail][Text][Discuss] | 2023-06-01
To Senate Finance and Revenue Committee |
| OR | SB825 | Intro
25% | Modifies provisions governing first-time home buyer savings accounts. Modifies provisions governing first-time home buyer savings accounts. Eliminates requirement that financial institution provide annual certificate with account details to account h...
[Detail][Text][Discuss] | 2023-05-31
To Senate Finance and Revenue Committee |
| OR | SB502 | Intro
25% | 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. Requires State Forestry Department to study establishment of permanent trust fund ...
[Detail][Text][Discuss] | 2023-05-31
To Senate Finance and Revenue Committee |
| OR | SB498 | Intro
25% | Allows exclusion from taxable estate for value of interest in farm, forestry or fishing business. Allows exclusion from taxable estate for value of interest in farm, forestry or fishing business. Applies to estates of decedents dying on or after July...
[Detail][Text][Discuss] | 2023-05-31
To Senate Finance and Revenue Committee |
| OR | SB774 | Intro
25% | Discontinues return of surplus revenue refunds to taxpayers. Discontinues return of surplus revenue refunds to taxpayers. Modifies statutory provisions. Applies to biennia ending on or after June 30, 2025. Takes effect only if Senate Joint Resolution...
[Detail][Text][Discuss] | 2023-05-31
To Senate Finance and Revenue Committee |
| OR | SJR26 | Intro
25% | Proposes amendment to Oregon Constitution to cease requirement of returning surplus revenue to personal income taxpayers. Proposes amendment to Oregon Constitution to cease requirement of returning surplus revenue to personal income taxpayers. Refers...
[Detail][Text][Discuss] | 2023-05-31
To Senate Finance and Revenue Committee |
| OR | SB456 | Intro
25% | Provides that Oregon estate tax is imposed only on estates of decedents dying on or before December 31, 2022. Provides that Oregon estate tax is imposed only on estates of decedents dying on or before December 31, 2022. Takes effect on 91st day follo...
[Detail][Text][Discuss] | 2023-05-15
To Senate Finance and Revenue Committee |
| OR | SB1092 | Intro
25% | Directs Department of Revenue to waive penalties and interest otherwise imposed on estates of decedents for delinquent or late tax filing or payment. Directs Department of Revenue to waive penalties and interest otherwise imposed on estates of decede...
[Detail][Text][Discuss] | 2023-05-09
To Senate Finance and Revenue Committee |
| OR | SB919 | Intro
25% | Provides 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. Requires Housing and Community Services Department to study housing...
[Detail][Text][Discuss] | 2023-04-26
To Senate Finance and Revenue Committee |
| OR | SB154 | Intro
25% | 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. Requires Legislative Revenue Officer to study calc...
[Detail][Text][Discuss] | 2023-04-26
To Senate Finance and Revenue Committee |
| OR | SB1018 | Intro
25% | Imposes personal income tax at flat rate if taxpayer has adjusted gross income below threshold amount. Imposes personal income tax at flat rate if taxpayer has adjusted gross income below threshold amount. Applies to tax years beginning on or after J...
[Detail][Text][Discuss] | 2023-04-20
To Senate Finance and Revenue Committee |
| OR | SB976 | Intro
25% | 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. Disallows, for purposes of personal inco...
[Detail][Text][Discuss] | 2023-04-19
To Senate Finance and Revenue Committee |
| OR | SB1064 | Intro
25% | 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. Allows Department of Revenu...
[Detail][Text][Discuss] | 2023-03-27
To Senate Finance and Revenue Committee |
| OR | SB68 | Intro
25% | Provides for additional exemption against Oregon estate tax. Provides for additional exemption against Oregon estate tax. Phases out availability of exemption based on size of estate. Applies to estates of decedents who die on or after January 1, 202...
[Detail][Text][Discuss] | 2023-03-27
To Senate Finance and Revenue Committee |
| OR | SB540 | Intro
25% | 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 Stat...
[Detail][Text][Discuss] | 2023-03-22
To Senate Finance and Revenue Committee |
| OR | SB515 | Intro
25% | Exempts from state income tax retirement pay or pension received as result of service in Armed Forces of the United States. Exempts from state income tax retirement pay or pension received as result of service in Armed Forces of the United States. Ap...
[Detail][Text][Discuss] | 2023-03-22
To Senate Finance and Revenue Committee |
| OR | SB2 | Intro
25% | Creates Oregon personal income tax subtraction for amounts received for renting out room in taxpayer's home. Creates Oregon personal income tax subtraction for amounts received for renting out room in taxpayer's home. Applies to tax years beginning o...
[Detail][Text][Discuss] | 2023-03-21
To Senate Finance and Revenue Committee |
| OR | SB655 | Intro
25% | 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 b...
[Detail][Text][Discuss] | 2023-03-20
To Senate Finance and Revenue Committee |
| OR | SB772 | Intro
25% | Requires Legislative Revenue Officer to study homestead property tax deferral program. Requires Legislative Revenue Officer to study homestead property tax deferral program. Directs officer to submit report of findings to interim committees of Legisl...
[Detail][Text][Discuss] | 2023-03-20
To Senate Finance and Revenue Committee |
| OR | SB939 | Intro
25% | Allows additional estate tax exclusion. Allows additional estate tax exclusion. Adjusts for inflation. Allows additional exclusion in lieu of election by predeceased spouse to claim deduction for special marital property. Applies to estates of decede...
[Detail][Text][Discuss] | 2023-03-14
To Senate Finance and Revenue Committee |
| OR | SB991 | Intro
25% | 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. Allows personal income an...
[Detail][Text][Discuss] | 2023-03-14
To Senate Finance and Revenue Committee |
| OR | SB944 | Intro
25% | 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] | 2023-03-08
To Senate Finance and Revenue Committee |
| OR | SB858 | Intro
25% | Authorizes formation of children's service districts. Authorizes formation of children's service districts. Authorizes children's service districts to levy property taxes to fund programs that offer children's services. Defines "children's services" ...
[Detail][Text][Discuss] | 2023-03-08
To Senate Finance and Revenue Committee |
| OR | SB143 | Intro
25% | Extends sunset for exemption for federal land used by recreation facility operators under permit. Extends sunset for exemption for federal land used by recreation facility operators under permit.
[Detail][Text][Discuss] | 2023-03-01
To Senate Finance and Revenue Committee |
| OR | SB146 | Intro
25% | Extends sunset of exemption for property of centrally assessed companies. Extends sunset of exemption for property of centrally assessed companies.
[Detail][Text][Discuss] | 2023-03-01
To Senate Finance and Revenue Committee |
| OR | SB669 | Intro
25% | Restores corporate excise tax credit allowed for qualified research activities. Restores corporate excise tax credit allowed for qualified research activities. Applies to tax years beginning on or after January 1, 2023, and before January 1, 2029. Ta...
[Detail][Text][Discuss] | 2023-02-28
To Senate Finance and Revenue Committee |
| OR | SB157 | Intro
25% | Extends sunset for shared services distributions. Extends sunset for shared services distributions.
[Detail][Text][Discuss] | 2023-02-27
To Senate Finance and Revenue Committee |
| OR | SB537 | Intro
25% | Extends sunset for shared services distributions. Extends sunset for shared services distributions.
[Detail][Text][Discuss] | 2023-02-27
To Senate Finance and Revenue Committee |
| OR | SB945 | Intro
25% | 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. Imposes tax on use by electric vehicles of highw...
[Detail][Text][Discuss] | 2023-02-23
To Senate Finance and Revenue Committee |
| OR | SB975 | Intro
25% | 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 a...
[Detail][Text][Discuss] | 2023-02-23
To Senate Finance and Revenue Committee |
| OR | SB932 | Intro
25% | 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. Authorizes governing...
[Detail][Text][Discuss] | 2023-02-22
To Senate Finance and Revenue Committee |
| OR | SB926 | Intro
25% | 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 withdra...
[Detail][Text][Discuss] | 2023-02-22
To Senate Finance and Revenue Committee |
| OR | SB45 | Intro
25% | Establishes Task Force on Tax Competitiveness. Establishes Task Force on Tax Competitiveness. Requires task force to report findings and recommendations to interim committee of Legislative Assembly related to revenue on or before September 15, 2024. ...
[Detail][Text][Discuss] | 2023-02-21
To Senate Finance and Revenue Committee |
| OR | SB626 | Intro
25% | Modifies definition of "descendant" for purposes of decedents' estates to include person with functional child relationship with decedent and functional child's descendants. Modifies definition of "descendant" for purposes of decedents' estates to in...
[Detail][Text][Discuss] | 2023-02-15
To Senate Finance and Revenue Committee |
| OR | SB127 | Intro
25% | Increases exempt amount and filing threshhold for purposes of corporate activity tax. Increases exempt amount and filing threshhold for purposes of corporate activity tax. Applies to tax years beginning on or after January 1, 2024. Takes effect on 91...
[Detail][Text][Discuss] | 2023-02-15
To Senate Finance and Revenue Committee |
| OR | SB55 | Intro
25% | Restores corporate excise tax credit allowed for qualified research activities and sets increased maximum credit amount. Restores corporate excise tax credit allowed for qualified research activities and sets increased maximum credit amount. Uses tie...
[Detail][Text][Discuss] | 2023-02-14
To Senate Finance and Revenue Committee |
| OR | SB880 | Intro
25% | Extends sunset date of enterprise zone program. Extends sunset date of enterprise zone program.
[Detail][Text][Discuss] | 2023-02-09
To Senate Finance and Revenue Committee |
| OR | SB878 | Intro
25% | Creates income or corporate excise tax credit for taxpayer that employs youth through Oregon Youth Employment Program. Creates income or corporate excise tax credit for taxpayer that employs youth through Oregon Youth Employment Program. Applies to t...
[Detail][Text][Discuss] | 2023-02-09
To Senate Finance and Revenue Committee |
| OR | SB56 | Intro
25% | 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. Exempts from commercial activity subject to corpo...
[Detail][Text][Discuss] | 2023-02-08
To Senate Finance and Revenue Committee |
| OR | SB61 | Intro
25% | Exempts receipts from sales of prescription drugs by a pharmacy from commercial activity subject to corporate activity tax. Exempts receipts from sales of prescription drugs by a pharmacy from commercial activity subject to corporate activity tax. Ap...
[Detail][Text][Discuss] | 2023-02-08
To Senate Finance and Revenue Committee |
| OR | SB541 | Intro
25% | Directs Oregon Investment Council to develop, publish and implement policy to incorporate human rights analyses into investment decisions. Directs Oregon Investment Council to develop, publish and implement policy to incorporate human rights analyses...
[Detail][Text][Discuss] | 2023-01-31
To Senate Finance and Revenue Committee |
| OR | SB533 | Intro
25% | 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. Creates Oregon tax subtraction for interest received b...
[Detail][Text][Discuss] | 2023-01-25
To Senate Finance and Revenue Committee |
| OR | SJR28 | Intro
25% | Proposes amendment to Oregon Constitution to specify that section restricting certain banks does not prohibit establishment of bank owned or operated by State of Oregon. Proposes amendment to Oregon Constitution to specify that section restricting ce...
[Detail][Text][Discuss] | 2023-01-23
To Senate Finance and Revenue Committee |
| OR | SB137 | Intro
25% | Requires Legislative Revenue Officer to study corporate excise and income tax system. Requires Legislative Revenue Officer to study corporate excise and income tax system. Directs Legislative Revenue Officer to submit findings to interim committees o...
[Detail][Text][Discuss] | 2023-01-14
To Senate Finance and Revenue Committee |
| OR | SB136 | Intro
25% | Requires Legislative Revenue Officer to study personal income taxation. Requires Legislative Revenue Officer to study personal income taxation. Directs Legislative Revenue Officer to submit findings to interim committees of Legislative Assembly relat...
[Detail][Text][Discuss] | 2023-01-14
To Senate Finance and Revenue Committee |
| OR | SB454 | Intro
25% | Allows exclusion from taxable estate for value of interest in family-owned business. Allows exclusion from taxable estate for value of interest in family-owned business. Applies to estates of decedents who die on or after January 1, 2024. Takes effec...
[Detail][Text][Discuss] | 2023-01-14
To Senate Finance and Revenue Committee |
| OR | SB722 | Intro
25% | 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. Permits contracting agency, o...
[Detail][Text][Discuss] | 2023-01-14
To Senate Finance and Revenue Committee |
| OR | SB714 | Intro
25% | 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. Provides that, for estate of decedents dying on or after January 1, 2023, O...
[Detail][Text][Discuss] | 2023-01-14
To Senate Finance and Revenue Committee |
