Bill Text: OR HJR14 | 2013 | Regular Session | Introduced

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Bill Title: Proposing amendment to Oregon Constitution relating to allowing bills that repeal or suspend operation of tax expenditure to pass with simple majority of both houses.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HJR14 Detail]

Download: Oregon-2013-HJR14-Introduced.html

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     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 1474

                    House Joint Resolution 14

Introduced and printed pursuant to House Rule 12.00. Presession
  filed (at the request of House Interim Committee on Revenue)

                             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.

  Proposes amendment to Oregon Constitution to allow bills that
repeal or suspend operation of tax expenditure to pass with
simple majority of both houses.
  Refers proposed amendment to people for their approval or
rejection at next regular general election.

                        JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
  Oregon:
  PARAGRAPH 1. Section 25, Article IV of the Constitution of the
State of Oregon, is amended to read:
   { +  Sec. 25. (1) As used in this section, 'tax expenditure':
  (a) Means any law enacted by this state that exempts, in whole
or in part, certain persons, income, goods, services or property
from the impact of an established state tax imposed on or
measured by income, including but not limited to a tax deduction,
tax exclusion, tax subtraction, tax exemption, tax deferral,
preferential tax rate or tax credit.
  (b) Does not include any federal law related to the definition
of taxable income that is incorporated by reference in state law,
or any law related to a tax imposed primarily for the benefit of
a local government. + }
    { - (1) - }   { + (2) + } Except as otherwise provided in
subsection   { - (2) - }  { +  (3) + } of this section, a
majority of all the members elected to each
  { - House - }   { + house + } shall be necessary to pass every
bill or   { - Joint - }  { + joint + } resolution.
    { - (2) - }   { + (3) + } Three-fifths of all members elected
to each   { - House - }  { + house + } shall be necessary to pass
bills for raising revenue  { - . - }  { + , other than bills that
would repeal or suspend the operation of a tax expenditure. + }
    { - (3) - }   { + (4) + } All bills, and   { - Joint - }
 { + joint + } resolutions passed, shall be signed by the
presiding officers of the respective houses.

  PARAGRAPH 2.  { + The amendment proposed by this resolution
shall be submitted to the people for their approval or rejection
at the next regular general election held throughout this
state. + }
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