Bills Pending Oregon Senate Finance and Revenue Committee

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StanceStateBillStatusSummary/TitleLast Actionsort icon
ORSB139IntroReduces amount of income eligible for elective reduced personal income tax rate allowed for certain pass-through income. Reduces amount of income eligible for elective reduced personal income tax rate allowed for certain pass-through income. Excludes...
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2021-02-25
[Hearing: Feb 25 @ 3:15 pm]
To Senate Finance and Revenue Committee
ORSB101IntroModifies eligibility requirements and grant amounts for educational grants to members of Oregon National Guard. Modifies eligibility requirements and grant amounts for educational grants to members of Oregon National Guard.
[Detail][Text][Discuss]
2021-02-23
To Senate Finance and Revenue Committee
ORSB473IntroDirects Department of Revenue to identify and notify annually personal income taxpayers that are likely eligible for employment-related child care services administered by Department of Human Services. Directs Department of Revenue to identify and no...
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2021-02-23
To Senate Finance and Revenue Committee
ORSB769IntroProvides, 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]
2021-02-22
To Senate Finance and Revenue Committee
ORSB137IntroUpdates 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 ...
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2021-02-22
To Senate Finance and Revenue Committee
ORSB165IntroDirects Oregon Racing Commission to study and make recommendations regarding fees and other payments by licensees of certain horse race meets. Directs Oregon Racing Commission to study and make recommendations regarding fees and other payments by lic...
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2021-02-17
To Senate Finance and Revenue Committee
ORSB316IntroEstablishes rate of compensation to be paid by Oregon Liquor Control Commission to distillery retail outlet agent for distilled liquor retail sales by agent. Establishes rate of compensation to be paid by Oregon Liquor Control Commission to distiller...
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2021-02-11
To Senate Finance and Revenue Committee
ORSB464IntroRequires tax collector to prorate and cancel property taxes imposed on taxable property destroyed or damaged by wildfire during September 2020 in county covered by state of emergency declared in response to wildfire as if property were destroyed prop...
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2021-02-11
To Senate Finance and Revenue Committee
ORSB726IntroCreates mixed task force to analyze local government assessment and taxation services. Creates mixed task force to analyze local government assessment and taxation services. Directs task force to prepare recommendations for legislation and submit rep...
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2021-02-10
To Senate Finance and Revenue Committee
ORSB727IntroDirects Legislative Revenue Officer to study potential legislative methodologies for addressing federal limitation on personal income tax deduction allowed for state and local taxes and report findings to interim committees of Legislative Assembly re...
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2021-02-10
To Senate Finance and Revenue Committee
ORSB312IntroRequires 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 ...
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2021-02-10
To Senate Finance and Revenue Committee
ORSB153IntroExtends exemption to certain ports for property used or held for use to provide common carrier rail freight service to shippers. Extends exemption to certain ports for property used or held for use to provide common carrier rail freight service to sh...
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2021-02-09
To Senate Finance and Revenue Committee
ORSB149IntroExtends sunset of corporate tax offset of insurer assessment. Extends sunset of corporate tax offset of insurer assessment.
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2021-02-09
To Senate Finance and Revenue Committee
ORSB119IntroRequires taxpayer-creator to obtain appraisal report to substantiate fair market value of art object for purpose of subtraction allowed for donation of art object. Requires taxpayer-creator to obtain appraisal report to substantiate fair market value...
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2021-02-08
To Senate Finance and Revenue Committee
ORSB299IntroAuthorizes 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" ...
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2021-02-08
To Senate Finance and Revenue Committee
ORSB120IntroAligns direction to Department of Revenue to pay interest on certain tax refunds with other tax refund provisions and with current systems and processes. Aligns direction to Department of Revenue to pay interest on certain tax refunds with other tax ...
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2021-02-08
To Senate Finance and Revenue Committee
ORSB303IntroExcludes taxes imposed by school districts from certain property tax exemption programs requiring adoption by local governments. Excludes taxes imposed by school districts from certain property tax exemption programs requiring adoption by local gover...
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2021-02-01
To Senate Finance and Revenue Committee
ORSB43IntroExtends sunsets for labor rebate for qualifying film production and tax credit for certified film production development contributions. Extends sunsets for labor rebate for qualifying film production and tax credit for certified film production devel...
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2021-01-28
To Senate Finance and Revenue Committee
ORSB141IntroMakes percentage of partial property tax exemption for property of vertical housing development projects proportional to allocation of equalized floors to residential housing or low income residential housing, without rounding up or down. Makes perce...
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2021-01-28
To Senate Finance and Revenue Committee
ORSB164IntroModifies provisions of corporate activity tax. Modifies provisions of corporate activity tax. Expands exemption for grocery sales to include groceries held by consignee store operator. Expands exemption for motor vehicle dealer transactions to includ...
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2021-01-27
To Senate Finance and Revenue Committee
ORSB689IntroProvides that Oregon estate tax is imposed only on estates of decedents dying on or before June 30, 2019. Provides that Oregon estate tax is imposed only on estates of decedents dying on or before June 30, 2019. Takes effect on 91st day following adj...
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2021-01-27
To Senate Finance and Revenue Committee
ORSB709IntroAllows 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...
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2021-01-27
To Senate Finance and Revenue Committee
ORSB136IntroRequires 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...
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2021-01-25
To Senate Finance and Revenue Committee
ORSB159IntroDirects Legislative Revenue Officer to report to Legislative Assembly no later than February 15, 2022, on options for income tax reform including recommendations for legislation intended to reform current personal income tax system. Directs Legislati...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB123IntroProvides exceptions to confidentiality statutes governing information obtained by Department of Revenue and county assessors. Provides exceptions to confidentiality statutes governing information obtained by Department of Revenue and county assessors...
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2021-01-19
To Senate Finance and Revenue Committee
ORSJR17IntroUrges Governor and executive branch state agencies to make certain mandated reductions to programs and services in a manner that causes the least harm and inconvenience to persons the agencies serve. Urges Governor and executive branch state agencies...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB632IntroProvides 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...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB161IntroDirects Legislative Revenue Officer to report to Legislative Assembly no later than February 15, 2022, on options for tax reform including recommendations for legislation intended to reform current tax system. Directs Legislative Revenue Officer to r...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB372IntroRepeals 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 ...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB362IntroDirects Department of Revenue to disclose corporate excise and income tax returns to chairpersons and vice chairpersons of legislative committees related to revenue. Directs Department of Revenue to disclose corporate excise and income tax returns to...
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2021-01-19
To Senate Finance and Revenue Committee
ORSJR22IntroProposes 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...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB444IntroIncreases formula weight for students in poverty families, in foster homes and in certain state-recognized facilities for purposes of State School Fund distributions. Increases formula weight for students in poverty families, in foster homes and in c...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB156IntroExtends sunset for program granting special assessment to historic property. Extends sunset for program granting special assessment to historic property. Takes effect on 91st day following adjournment sine die.
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2021-01-19
To Senate Finance and Revenue Committee
ORSB456IntroProvides that, for estate of decedents dying on or after January 1, 2021, Oregon estate tax is not due unless value of Oregon taxable estate equals or exceeds $11.7 million. Provides that, for estate of decedents dying on or after January 1, 2021, Or...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB346IntroDirects Department of Revenue to study taxation from which funding for Oregon Forest Resources Institute derives and to report its findings to interim committees of Legislative Assembly related to revenue on or before September 15, 2022. Directs Depa...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB163IntroDirects Legislative Revenue Officer to study state and local tax systems and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022. Directs Legislative Revenue Officer to study state and loc...
[Detail][Text][Discuss]
2021-01-19
To Senate Finance and Revenue Committee
ORSB403IntroProvides for distribution of net proceeds from sale of property upon which county foreclosed lien for delinquent taxes to each lienholder whose interest in property was forfeited, and to any person other than lienholder whose right of redemption with...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB447IntroSpecifies that new or increased fees adopted by state agency do not become effective unless approved by Legislative Assembly by law. Specifies that new or increased fees adopted by state agency do not become effective unless approved by Legislative A...
[Detail][Text][Discuss]
2021-01-19
To Senate Finance and Revenue Committee
ORSB482IntroRequires personal income taxpayer to add to federal taxable income amount of federal tax savings resulting from investment services partnership income being treated as net capital gain and taxed at lower rate on personal income taxpayer's federal ret...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB479IntroImposes additional tax on investment services partnership income treated as net capital gain and taxed at lower rate on personal income taxpayer's federal return. Imposes additional tax on investment services partnership income treated as net capital...
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2021-01-19
To Senate Finance and Revenue Committee
ORSJR1IntroProposes 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]
2021-01-19
To Senate Finance and Revenue Committee
ORSB121IntroEliminates judicial review of declaratory rulings issued by Department of Revenue. Eliminates judicial review of declaratory rulings issued by Department of Revenue. Allows department to charge fee for issuance of ruling. Allows ruling to be made pub...
[Detail][Text][Discuss]
2021-01-19
To Senate Finance and Revenue Committee
ORSB18IntroFor purposes of eligibility of property for homestead property tax deferral program, creates minimum cap of $250,000 for maximum allowable real market value of homestead. For purposes of eligibility of property for homestead property tax deferral pro...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB253IntroRenames "board of property tax appeals" to "property value appeals board.". Renames "board of property tax appeals" to "property value appeals board."
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2021-01-19
To Senate Finance and Revenue Committee
ORSB521IntroExempts receipts from sales of prescription drugs, feminine hygiene products, diapers and baby formula from commercial activity subject to corporate activity tax. Exempts receipts from sales of prescription drugs, feminine hygiene products, diapers a...
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2021-01-19
To Senate Finance and Revenue Committee
ORSJR6IntroProposes amendment to Oregon Constitution to restate constitutional requirement that Oregon state government maintain and operate under balanced budget in which current expenses do not exceed current revenues, except where other existing provisions o...
[Detail][Text][Discuss]
2021-01-19
To Senate Finance and Revenue Committee
ORSB530IntroProvides that Oregon estate tax is imposed only on estates of decedents dying on or before January 1, 2021. Provides that Oregon estate tax is imposed only on estates of decedents dying on or before January 1, 2021. Takes effect on 91st day following...
[Detail][Text][Discuss]
2021-01-19
To Senate Finance and Revenue Committee
ORSB160IntroDirects Legislative Revenue Officer to report to Legislative Assembly no later than February 15, 2022, on options for corporate tax reform including recommendations for legislation intended to reform current corporate excise and income tax system. Di...
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2021-01-19
To Senate Finance and Revenue Committee
ORSB19IntroRequires state to transfer title and assets of closed state correctional institution to county. Requires state to transfer title and assets of closed state correctional institution to county. Authorizes county to rezone institution land by ordinance....
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2021-01-19
To Senate Finance and Revenue Committee
ORSB461IntroReduces rate of tax on capital gains of personal income and corporate income and excise taxpayers. Reduces rate of tax on capital gains of personal income and corporate income and excise taxpayers. Applies to tax years beginning on or after January 1...
[Detail][Text][Discuss]
2021-01-19
To Senate Finance and Revenue Committee
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