| OR | SB851 | Intro | Requires, for Oregon tax purposes, addition to federal taxable income of amounts deducted as global intangible low-tax income. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-04-24
[Hearing: Apr 24 @ 3:00 pm]
To Senate Finance and Revenue Committee |
| OR | SB431 | Intro | Creates urban flood safety and water quality district in portion of Multnomah County within urban growth boundary adopted by Metro, for purposes of acquiring, purchasing, constructing, improving, operating and maintaining infrastructure in order to p...
[Detail][Text][Discuss] | 2019-04-23
[Hearing: Apr 23 @ 3:00 pm]
To Senate Finance and Revenue Committee |
| OR | SB430 | Intro | Creates refundable income tax credit for donating shipping container for storage of emergency supplies in or near public building. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-04-23
[Hearing: Apr 23 @ 3:00 pm]
To Senate Finance and Revenue Committee |
| OR | HB2119 | Engross | Requires Department of Revenue to disseminate information on withholding of personal income tax by employer on behalf of employees, in lieu of preparation of withholding table. Allows department to determine amount, form and manner of withholding of ...
[Detail][Text][Discuss] | 2019-04-19
To Senate Finance and Revenue Committee |
| OR | SB1045 | Intro | Authorizes city or county to adopt property tax exemption for portion of principal place of residence used by homeowner to rent space in residence to individuals seeking such space. Provides that exemption shall be granted as 100 percent exemption fo...
[Detail][Text][Discuss] | 2019-04-18
To Senate Finance and Revenue Committee |
| OR | HB2847 | Engross | Expands list of hospitals whose medical staff may qualify for specified income tax credit. Applies to tax years beginning on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-04-17
To Senate Finance and Revenue Committee |
| OR | HB2458 | Engross | 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] | 2019-04-17
To Senate Finance and Revenue Committee |
| OR | HB2101 | Engross | 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] | 2019-04-17
To Senate Finance and Revenue Committee |
| OR | HB2102 | Engross | 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] | 2019-04-17
To Senate Finance and Revenue Committee |
| OR | SB901 | Intro | Authorizes translator district board to establish property tax permanent rate limit and impose operating taxes, following elector approval. Authorizes district board to impose local option taxes following elector approval. Authorizes translator distr...
[Detail][Text][Discuss] | 2019-04-15
To Senate Finance and Revenue Committee |
| OR | SB207 | Intro | Modifies methods for calculating numerator used in apportionment of business income for purposes of corporate excise taxation. Requires sales of all members of unitary group of corporations to be included in numerator of Oregon apportionment percenta...
[Detail][Text][Discuss] | 2019-04-11
To Senate Finance and Revenue Committee |
| OR | SB48 | Intro | Extends sunset of historic property special assessment program. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-04-09
To Senate Finance and Revenue Committee |
| OR | SB268 | Intro | Creates personal income tax subtraction for adopting dogs and cats from animal rescue entities. Applies to tax years beginning on or after January 1, 2019, and before January 1, 2025. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-04-04
To Senate Finance and Revenue Committee |
| OR | SB695 | Intro | Eliminates maximum term of promissory notes issued by ports. Eliminates cap on amount of debt that ports may incur by promissory note.
[Detail][Text][Discuss] | 2019-04-02
To Senate Finance and Revenue Committee |
| OR | SB1028 | Intro | Appropriates moneys to Department of State Police for 2019-2021 biennium for purpose of allowing State Fire Marshal to issue grants to rural fire districts that are newly formed within Josephine County. Declares emergency, effective July 1, 2019.
[Detail][Text][Discuss] | 2019-03-28
To Senate Finance and Revenue Committee |
| OR | SB1029 | Intro | Imposes personal income tax at flat rate if taxpayer has adjusted gross income below threshold amount. Applies to tax years beginning on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-28
To Senate Finance and Revenue Committee |
| OR | SB393 | Intro | Authorizes translator districts to annex cities where cable television corporations operate or have ceased operations and city electors approve annexation. Permits translator district service fee payors to serve on district board. Exempts property ow...
[Detail][Text][Discuss] | 2019-03-28
To Senate Finance and Revenue Committee |
| OR | SB214 | Intro | For purposes of personal income taxation, changes connection point from federal taxable income to federal adjusted gross income by eliminating allowance of itemized deductions or standard deduction. Applies to tax years beginning on or after January ...
[Detail][Text][Discuss] | 2019-03-21
To Senate Finance and Revenue Committee |
| OR | SJR23 | Intro | Proposes amendment to Oregon Constitution that establishes Personal Investment in Education Fund in State Treasury and directs that moneys determined to be excess revenues under excess revenue "kicker" process be deposited in fund rather than refunde...
[Detail][Text][Discuss] | 2019-03-20
To Senate Finance and Revenue Committee |
| OR | SB595 | Intro | Adjusts allocation percentages of net revenue from new or increased local transient lodging tax to allow up to 30 percent of such revenue to be used to fund affordable workforce housing. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-03-19
To Senate Finance and Revenue Committee |
| OR | SB940 | Intro | Excludes portion of revenue received from federal forest reserves when calculating Local Revenues for purpose of State School Fund distributions. Declares emergency, effective July 1, 2019.
[Detail][Text][Discuss] | 2019-03-14
To Senate Finance and Revenue Committee |
| OR | SB784 | Intro | Creates tax subtraction for crop loss due to fire. 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 Senate Finance and Revenue Committee |
| OR | SB850 | Intro | Directs Department of Revenue to study options for exempting airport property from ad valorem property taxes and to report its findings to interim legislative committees related to revenue on or before September 15, 2020. Takes effect on 91st day fol...
[Detail][Text][Discuss] | 2019-03-13
To Senate Finance and Revenue Committee |
| OR | SB785 | Intro | 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 p...
[Detail][Text][Discuss] | 2019-03-13
To Senate Finance and Revenue Committee |
| OR | SB758 | Intro | Increases percentage of federal earned income credit allowable as credit against Oregon personal income tax. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Extends sunset for earned income tax credit. Takes ef...
[Detail][Text][Discuss] | 2019-03-12
To Senate Finance and Revenue Committee |
| OR | SB146 | Intro | Provides that additional taxes may not be imposed upon disqualification of land from special assessment if land has been acquired by soil and water conservation district or transferred by nonprofit land trust to tax-exempt government transferee. Take...
[Detail][Text][Discuss] | 2019-03-12
To Senate Finance and Revenue Committee |
| OR | SB654 | Intro | Imposes public safety assessment on covered entities. Defines "covered entity." Establishes Public Safety Assessment Fund. Requires certain covered entities to submit copy of return or form that covered entity must submit to obtain exemption from fed...
[Detail][Text][Discuss] | 2019-02-26
To Senate Finance and Revenue Committee |
| OR | SJR2 | 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 may not be less than 0.75. Provides that if such ratio is less than 0.75, maximum...
[Detail][Text][Discuss] | 2019-02-20
To Senate Finance and Revenue Committee |
| OR | SJR21 | Intro | Proposes amendment to Oregon Constitution repealing ad valorem property tax system created by House Joint Resolution 85 (1997) (Ballot Measure 50 (1997)) and requiring Legislative Assembly to enact such laws as may be necessary or appropriate to tran...
[Detail][Text][Discuss] | 2019-02-20
To Senate Finance and Revenue Committee |
| OR | SB806 | Intro | Directs Legislative Revenue Officer to study land value taxation and report to interim committees of Legislative Assembly by September 15, 2020. Defines "land value taxation" to mean property tax system that imposes higher uniform rate of tax on land...
[Detail][Text][Discuss] | 2019-02-20
To Senate Finance and Revenue Committee |
| OR | SB211 | Intro | Reduces amount of income eligible for elective reduced personal income tax rate allowed for certain pass-through income. Requires that income must also be eligible for federal deduction available for pass-through income in order to use reduced rates....
[Detail][Text][Discuss] | 2019-02-19
To Senate Finance and Revenue Committee |
| OR | SB304 | Intro | Allows exclusion from taxable estate for value of interest in family-owned business. Applies to estates of decedents dying on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-02-13
To Senate Finance and Revenue Committee |
| OR | SB701 | Intro | Provides that, for estate of decedents dying on or after January 1, 2019, Oregon estate tax is not due unless value of Oregon taxable estate equals or exceeds $11.4 million. Raises threshold for filing of estate tax return to gross estate valued at o...
[Detail][Text][Discuss] | 2019-02-13
To Senate Finance and Revenue Committee |
| OR | SB319 | Intro | Provides that Oregon estate tax is imposed only on estates of decedents dying on or before December 31, 2018. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-02-13
To Senate Finance and Revenue Committee |
| OR | SB188 | Intro | Allows exclusion from taxable estate for value of decedent's principal residence. Applies to estates of decedents dying on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-02-13
To Senate Finance and Revenue Committee |
| OR | SB241 | Intro | Extends sunset for tax credit for crop donation. Increases percentage of wholesale price allowed as amount of credit. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-02-13
To Senate Finance and Revenue Committee |
| OR | SB674 | Intro | Provides that Oregon estate tax is imposed only on estates of decedents dying on or before December 31, 2018. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-02-13
To Senate Finance and Revenue Committee |
| OR | SB767 | Intro | Repeals provisions that previously authorized Governor to enter into qualifying investment contract with taxpayer that promises to make certain investments, in exchange for state's contractual obligation to allow continued use of single sales factor ...
[Detail][Text][Discuss] | 2019-02-08
To Senate Finance and Revenue Committee |
| OR | SB699 | 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] | 2019-01-30
To Senate Finance and Revenue Committee |
| OR | SB642 | Intro | Directs Department of Revenue to disclose corporate excise and income tax returns to chairpersons and vice chairpersons of legislative committees related to revenue. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-01-24
To Senate Finance and Revenue Committee |
| OR | SB663 | Intro | Directs Department of Revenue to disclose corporate excise and income tax returns to members of legislative committees related to revenue. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-01-24
To Senate Finance and Revenue Committee |
| OR | SB677 | Intro | Requires publicly traded corporations that are required to file tax returns to file annual disclosure statements with Secretary of State, listing information including federal taxable income, Oregon taxable income, additions, subtractions, credits, t...
[Detail][Text][Discuss] | 2019-01-24
To Senate Finance and Revenue Committee |
| OR | SB194 | Intro | Requires addition, in determination of Oregon taxable income, of amount of losses from wagering transactions deducted on taxpayer's federal return. Applies to tax years beginning on or after January 1, 2019. Takes effect on 91st day following adjourn...
[Detail][Text][Discuss] | 2019-01-22
To Senate Finance and Revenue Committee |
| OR | SB607 | Intro | Repeals provisions relating to use of incremental baseball tax revenues to finance major league stadium.
[Detail][Text][Discuss] | 2019-01-17
To Senate Finance and Revenue Committee |
| OR | SB401 | Intro | Establishes Economic and Revenue Forecast Council to oversee preparation of state economic and revenue forecasts. Abolishes division of Oregon Department of Administrative Services that serves as office of economic analysis and transfers duties, func...
[Detail][Text][Discuss] | 2019-01-16
To Senate Finance and Revenue Committee |
| OR | SB210 | Intro | Requires certain institutions seeking property tax exemption to file information return that states basis for exemption claim in terms derived from Oregon case law. Requires information return to be accompanied by institution's most recently required...
[Detail][Text][Discuss] | 2019-01-15
To Senate Finance and Revenue Committee |
| OR | SB190 | Intro | Extends and creates sunsets for certain transportation-related tax expenditures. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-01-15
To Senate Finance and Revenue Committee |
| OR | SB238 | Intro | Requires Department of Revenue to conduct study of communication methods department has in place to answer questions from taxpayers or resolve issues that taxpayers have with Oregon tax laws. Requires department to report results of study to committe...
[Detail][Text][Discuss] | 2019-01-15
To Senate Finance and Revenue Committee |
| OR | SB112 | Intro | Modifies provisions for tax on grape product used in wine manufacture. Directs Department of Transportation and Department of Revenue to submit information to Oregon Liquor Control Commission about buyers and sellers of grape product. Requires contra...
[Detail][Text][Discuss] | 2019-01-15
To Senate Finance and Revenue Committee |
| OR | SB209 | Intro | Provides for exemption from ad valorem property taxation of first $10,000 of real market value of homesteads. Requires Department of Revenue to index exemption amount annually. Takes effect on 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2019-01-15
To Senate Finance and Revenue Committee |
