Bill Text: OR HB2883 | 2013 | Regular Session | Introduced

Oregon House Bill 2883 (Prior Session Legislation)

Bill Title: Relating to a tax credit for armed forces personnel overseas Internet service; prescribing an effective date.

Spectrum: Bipartisan Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2883 Detail]

Download: Oregon-2013-HB2883-Introduced.html



     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 3029

                         House Bill 2883

Sponsored by Representatives PARRISH, DAVIS; Representatives
  BAILEY, BENTZ, BOONE, CLEM, CONGER, DOHERTY, FAGAN, HUFFMAN,
  JOHNSON, KENY-GUYER, MATTHEWS, MCKEOWN, MCLANE, REARDON,
  WEIDNER, WHISNANT, Senator OLSEN

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Provides credit against income taxes for fees paid by member of
Oregon National Guard or military reservist for Internet service
provided outside United States.
  Applies to tax years beginning on or after January 1, 2014.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to a tax credit for armed forces personnel overseas
  Internet service; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2013 Act is added to and made
a part of ORS chapter 315. + }
  SECTION 2.  { + (1) A credit against the taxes otherwise due
under ORS chapter 316 shall be allowed to a taxpayer who during
the tax year:
  (a) Is a member of the Oregon National Guard or a military
reservist ordered on active duty;
  (b) Is deployed to a location outside the United States; and
  (c) Makes payments to a service provider for Internet access or
usage provided outside the United States.
  (2) The amount of the credit allowed under this section shall
be equal to the amount actually paid by the taxpayer to the
service provider for Internet access or usage provided outside
the United States during the tax year.
  (3) A nonresident shall be allowed the credit under this
section in the proportion provided under ORS 316.117.
  (4) If a change in the tax year of a taxpayer occurs as
described in ORS 314.085, or if the Department of Revenue
terminates the taxpayer's tax year under ORS 314.440, the credit
allowed under this section shall be prorated or computed in a
manner consistent with ORS 314.085.
  (5) If a change in the status of a taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed under this section shall be determined in a manner
consistent with ORS 316.117. + }
  SECTION 3.  { + Section 2 of this 2013 Act applies to tax years
beginning on or after January 1, 2014. + }

  SECTION 4.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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