+ − Legislators (9) OR - Representative Phil Barnhart (D) Title: Chair OR - Representative Cliff Bentz (R) Title: Vice-chair OR - Representative Barbara Smith Warner (D) Title: Vice-chair OR - Representative Knute Buehler (R) Title: Member OR - Representative Diego Hernandez (D) Title: Member OR - Representative Mark Johnson (R) Title: Member OR - Representative Pam Marsh (D) Title: Member OR - Representative Rob Nosse (D) Title: Member OR - Representative Greg Smith (R) Title: Member + − Bills Assigned (247) OR - SB28 Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation. OR - SB29 Updates citation to federal statute governing tax treatment of corporate indebtedness discharged in bankruptcy. OR - SB30 In making determination of whether corporate affiliates are members of unitary group , allows reference to any corporation that is owned or controlled directly or indirectly by same interests. OR - SB32 Provides for imposition of either penalty for failure to pay estate tax when due or penalty for initial failure to file estate tax return when due. OR - SB33 In computation by Department of Revenue of interest due on tax deficiency owed to department or refunds of tax owed by department, replaces rate based on month or partial month with annual percentage rate computed daily. OR - SB123 Authorizes formation of children's special districts. OR - SB148 Makes technical changes in Oregon tax statutes. OR - SB149 Provides that property of limited liability company qualifies for property tax exemption or special assessment if limited liability company is wholly owned by nonprofit corporations or public bodies and property, if held directly by each nonprofit corporation owner of limited liability company, would qualify for such exemption or special assessment. OR - SB153 For purposes of determination of taxable income for corporate excise tax, allows 100 percent deduction of dividend payments made by insurer member of affiliated group to parent company. OR - SB156 Requires corporate taxpayer to separately report amount of Oregon sales of motor vehicle fuel or any other product used for propulsion of motor vehicles on corporate tax return. OR - SB162 Modifies definition of "business tax credit," as allowed to shareholders of S corporation, to remove Department of Revenue rulemaking authority. OR - SB181 Requires certain institutions seeking property tax exemption to file information return that states basis for exemption claim in terms derived from Oregon case law. OR - SB251 Decreases amount of lottery prize payment above which Oregon State Lottery Commission must withhold personal income tax for payment to Department of Revenue. OR - SB311 Authorizes city or county to adopt ordinance or resolution providing property tax exemption to commercial, industrial and multifamily buildings built before January 1, 1993, that will be seismically retrofitted, for period not to exceed 15 years. OR - SB468 Provides that "eligible location," for purposes of certain property tax benefits, includes location not formerly used for industrial purposes. OR - SB596 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. OR - HB2022 Excludes volumetric mixers from definition of "fixed load vehicle." Makes additional nonsubstantive housekeeping changes to definition. OR - HB2024 Imposes tax on inhalant-form nicotine at point of retail sale, based on percentage of wholesale price. OR - HB2037 Increases rate of taxation on cigarettes and tobacco products. OR - HB2047 Exempts from taxation real property of nonprofit health clinic that is occupied or used to provide health services, or administrative services necessary to provide such health services, and is either federally qualified health center or occupied or used to serve specified low-income or needy patients. OR - HB2048 Replaces standard using cost of performance with market-sourcing standard for purposes of corporate taxation and determining sales factor for apportionment calculation. OR - HB2049 Expands definition of "transient lodging intermediary" to include person that requires transient lodging provider to use specific third-party entity to collect consideration for occupancy of transient lodging. OR - HB2050 Delays running of interest on overpayments of taxes for emergency communications and taxes for transient lodging. OR - HB2051 Modifies methodology for determining amount of surplus tax credit received by personal income taxpayers under statutory kicker provision. OR - HB2052 Directs Legislative Revenue Officer to study exemption from ad valorem property taxation of property of nonprofit corporations. OR - HB2054 Modifies definition of "business tax credit," as allowed to shareholders of S corporation, to remove Department of Revenue rulemaking authority. OR - HB2055 Directs Department of Revenue to study issues related to providing preferential tax rate for benefit companies and to provide results of study to Legislative Assembly not later than December 31, 2018. OR - HB2056 Increases rates of taxation on cigarettes and tobacco products. OR - HB2057 For purposes of corporate minimum tax, modifies definition of "Oregon sales" to exclude sales made from Oregon to state in which taxpayer is not taxable. OR - HB2058 For purposes of corporate minimum tax, modifies definition of Oregon sales to exclude sales of other than tangible property unless attributable to this state's marketplace. OR - HB2059 For purposes of corporate minimum tax, modifies definition of Oregon sales to exclude sales made from Oregon to state in which taxpayer is not taxable and sales of intangible property unless attributable to this state's marketplace. OR - HB2060 For purposes of taxpayer election of reduced tax rate for certain pass-through nonpassive income, requires net increase in number of employees. OR - HB2061 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. OR - HB2062 Expands definition of tobacco products for purpose of taxation to include inhalant form nicotine. OR - HB2063 For purposes of property tax exemption for certain communication infrastructure, requires minimum cost of newly constructed or installed real or tangible personal property. OR - HB2064 Directs Legislative Revenue Officer to report to interim committees of Legislative Assembly related to revenue on changes to law recommended by transient lodging tax work group. OR - HB2065 Provides that tax credits are allowed against corporate minimum tax unless otherwise provided in statute. OR - HB2066 Extends sunset for tax credits for reservation enterprise zones, affordable housing lenders, rural medical providers and fish screening devices. OR - HB2067 Expands list of jurisdictions of incorporation for which income must be included on Oregon corporate excise tax return, if corporation is member of unitary group with Oregon corporation. OR - HB2068 Directs Department of Revenue to deliver vouchers to certain personal income taxpayers who fail to use income tax credit for political contribution in previous tax year. OR - HB2069 Requires annual adjustment for inflation of estate tax exclusion amount and threshold for requirement to file estate tax return. OR - HB2084 Directs Department of Revenue to establish and maintain list of persons that sell or accept orders for cigarettes, inhalant delivery systems or tobacco products that are to be transported from a point outside this state to consumer within this state and that either do not require age verification or fail to pay tax. OR - HB2085 Creates refundable income tax credit for renting farmland to beginning farmers for term of three years. OR - HB2086 Authorizes governing body of local government or special government body to notify Governor when local government or special government body is insolvent. OR - HB2087 Expands taxpayer bill of rights. OR - HB2088 Authorizes city within county with population greater than 700,000 to define "area" as city in which property is located, for purposes of certain ad valorem property taxation statutes. OR - HB2093 Reduces personal income tax rates by modifying income tax brackets. OR - HB2115 Specifies requirements for property of nonprofit hospitals and nonprofit health systems to be exempt from taxation. OR - HB2119 Increases cigarette tax. OR - HB2121 Increases fuel tax and motor carrier taxes. OR - HB2146 Prohibits tax-exempt entities from earning or transferring energy-related tax credits. OR - HB2150 Directs Oregon Liquor Control Commission to allow manufacturers or importing distributors of wine, cider or malt beverages to file required statements and pay privilege taxes by electronic means. OR - HB2151 Allows property tax exemption for food processing machinery and equipment newly acquired by persons engaged in business of producing cannabinoid edibles, alcoholic beverages and alcoholic liquors. OR - HB2155 Extends sunset for tax credit for qualified equity investment. OR - HB2156 Requires Department of Revenue to establish program by means of which representatives of C corporations and S corporations may resolve issues and ask questions concerning Oregon corporate income and excise tax laws or application of Oregon corporation income and excise tax laws. OR - HB2157 Requires Department of Revenue to establish program by means of which department may give priority to certified public accountants and other tax practitioners who have questions about or wish to resolve issues concerning Oregon tax laws or application of Oregon tax laws to personal income tax accounts. OR - HB2158 Extends sunset for tax credit for qualified equity investment. OR - HB2159 Changes definition of "cider" for purposes of alcohol control laws and alcohol taxation laws. OR - HB2177 Directs Legislative Fiscal Office to conduct study and report findings regarding 2017-2019 biennium sources of Oregon Liquor Control Commission revenue related to alcoholic beverages and recipients of revenue distributions. OR - HB2182 Creates tax credit for employers that pay wages to youth workers, defined as workers between 16 and 25 years of age. OR - HB2194 Defines "funds of a public agency," for purposes of applying prevailing rate of wage to projects for public works, to include tax credits or tax abatements that contractor engaged in project for public works receives from state in connection with project. OR - HB2203 Changes distribution of moneys collected by Department of Revenue as tax imposed on retail sale of marijuana items. OR - HB2204 Changes statutory limitation on local government's authority to impose local tax or fee on retail sale of marijuana items. OR - HB2230 Imposes 0.7 percent commercial activity tax, applicable to all persons other than excluded persons, to be measured by gross receipts. OR - HB2234 Creates subtraction from federal taxable income for benefits paid to surviving spouse or dependent child of service member. OR - HB2235 Authorizes county to grant exemption from ad valorem property taxation for property of eligible veteran or surviving spouse remaining unmarried of eligible veteran in any amount of assessed value up to 100 percent or based on more generous eligibility standards. OR - HB2243 Increases maximum number of zones for electronic commerce. OR - HB2247 Broadens county's existing authority to exempt from ad valorem property taxation up to $250,000 of assessed value of each homestead owned and occupied by surviving spouse of fire service professional, police officer or reserve officer killed in line of duty to include homesteads of surviving spouses of corrections officers killed in line of duty. OR - HB2270 Extends privilege taxes on merchantable forest products harvested on forestlands. OR - HB2271 Authorizes Division of Child Support of Department of Justice to enter agreements to share information relating to hiring of individuals in this state with other divisions of department or with Department of Revenue. OR - HB2272 Requires financial institutions to participate in data match system established by Department of Revenue to identify assets held at financial institutions by delinquent debtors. OR - HB2273 Removes functional test for purposes of apportionment of business income of corporate excise taxpayer by defining "sales" to exclude amounts that are received by taxpayer from certain transactions, received in role as agent or held in trust. OR - HB2274 For purposes of corporate tax apportionment calculations, replaces sales factor with receipts factor. OR - HB2275 For purposes of corporate tax apportionment, redefines income subject to apportionment to align with Multistate Tax Commission model. OR - HB2276 Decreases amount of lottery prize payment above which Oregon State Lottery Commission must withhold personal income tax for payment to Department of Revenue. OR - HB2277 Requires county governing body to apply property tax refund first as credit against amount due of total tax liability account on which tax was assessed, except in certain cases. OR - HB2278 Authorizes municipal corporation to budget for estimated debt service payments when general obligation bonds are approved by voters at May election. OR - HB2279 Transfers to Department of Revenue sole authority for examining and registering property appraisers and setting education and experience requirements. OR - HB2280 Repeals disused statute granting right to any person assessed for property taxes to demand official certificate of assessment and fining assessor $100 for refusal in action before county justice of peace. OR - HB2281 Provides that disqualification of land designated as forestland shall be deemed to occur as of January 1 assessment date of assessment year in which discovery occurs, regardless of when discovery actually occurs. OR - HB2282 Changes certain requirement for meeting definition of "farm use" from disjunctive "feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof" to conjunctive "feeding, breeding, managing and selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof." Takes effect on 91st day following adjournment sine die. OR - HB2283 Provides that if taxpayer elects to apply overpayment of tax to subsequent year estimated tax installment, amount paid is credited as estimated tax on later of first estimated tax due date or date payment is made, if elected on timely filed return, or is credited as estimated tax on later of date return is filed or date payment is made, if elected on return filed late. OR - HB2284 Expands provisions for resolution of conflicting claims to taxpayer dependents to include conflicting returns or reports addressing other items allowed under personal income tax laws. OR - HB2285 Provides that, if taxpayer files report or return but pays less than full amount of tax due, tax is assessed on later of original due date of report or return, without regard for extension of time for filing, or date filed. OR - HB2286 Requires that transfer of tax credit follow uniform transfer procedures. OR - HB2289 Eliminates weight limit for exception to user's license requirement in case of payment of use fuel tax to seller for all fuel used in motor vehicle. OR - HB2362 Provides that right and privilege to construct, maintain or operate water, gas, electric or communication service line, fixture or other facility along public roads, free of charge, does not extend to county roads. OR - HB2363 Authorizes counties to withhold from taxing districts costs to county of assessing property and collecting property taxes. OR - HB2367 Creates income tax credit for adopting children from foster system. OR - HB2373 Expands rural health care income tax credit to include pharmacist services performed in rural areas. OR - HB2374 Reimburses school districts for transportation costs from State School Fund based on fixed percentage of approved transportation costs. OR - HB2375 Creates income tax credit for employers that pay employees wages greater than minimum wage. OR - HB2377 Authorizes city or county to adopt ordinance or resolution granting exemption for newly rehabilitated or constructed multiunit rental housing. OR - HB2384 Sets limit on taxes due on homesteads of seniors living on fixed income equal to total amount of taxes due for property tax year preceding first property tax year for which relief allowed. OR - HB2385 Reduces corporate excise tax rates for taxpayer that increases average monthly employment for tax year from immediately preceding tax year. OR - HB2400 Authorizes any state agency or department to enter into agreements with any political subdivision for collection, enforcement, administration and distribution of local transient lodging taxes of such political subdivision. OR - HB2406 Increases cigarette tax and provides for distribution of increase in revenue. OR - HB2407 Replaces authority of county assessor to issue deferred billing credit in cases of high-value property tax appeals with authority to issue potential refund credit. OR - HB2409 Permits city to issue citation for speeding using red light camera in conjunction with other technology that is capable of measuring speed. OR - HB2414 Creates subtraction from taxable income for payment of interest on principal of loans used to attend institution of higher education in Oregon to obtain degree. OR - HB2415 Creates tax credit for educational expenses paid for special needs student attending private school or public school charging tuition. OR - HB2419 Provides funding for instruction of talented and gifted children based on amount per student. OR - HB2421 Requires sponsor of public charter school to pay school amount per ADMw that is equal to amount received by sponsoring school district or by school district where public charter school is located. OR - HB2422 Provides that certain grants and distributions of moneys must be awarded directly to public charter school, or must be transferred to public charter school in amount equal to general purpose grant distribution percentage or based on other agreement. OR - HB2426 Sets limit on taxes due on homesteads of seniors with federal adjusted gross income not exceeding 150 percent of federal poverty level equal to total amount of taxes due for property tax year preceding first property tax year for which relief is allowed. OR - HB2437 Increases per-gallon aircraft fuel taxes. OR - HB2453 Creates income tax credit for donating capital asset to publicly funded educational program. OR - HB2454 Provides credit against personal income taxes for costs associated with growing produce. OR - HB2459 Establishes Task Force on Brownfields Tax Credits. OR - HB2466 Imposes tax on harvest of timber from forestlands in Oregon of $10 per thousand feet, board measure, to fund fire suppression, to fund watershed conservation and for distribution to counties. OR - HB2467 Repeals all forest products harvest taxes except tax for funding fire suppression. OR - HB2470 Requires urban renewal agency to exercise its powers by board including one member representing each taxing district other than municipality with jurisdiction in municipality that activates agency. OR - HB2507 Requires contract between Oregon Health Authority and coordinated care organization, and contract between public charter school and private entity that provides educational or administrative services, to require coordinated care organization or private entity to disclose tax information and submit to audit by Secretary of State. OR - HB2508 Requires applicant who does not select investment option when enrolling in Oregon 529 program for higher education expenses be enrolled in investment option that Oregon 529 Savings Board determines is most appropriate for greatest number of participants. OR - HB2521 Increases maximum amounts of corporate excise tax credits allowed for qualified research activities. OR - HB2539 Allows personal income taxpayers to subtract amounts paid as interest on qualified education loans from taxable income. OR - HB2541 Creates credit against income tax for replacement of certain trucks used by taxpayer in course of business. OR - HB2543 Removes percentage cap on calculations for State School Fund distributions for students in average daily membership who are eligible for special education as child with disability. OR - HB2546 For purposes of estate tax, conforms threshold for imposition of tax and for requirement to file return to basic exclusion amount applicable to federal estate. OR - HB2553 Directs Legislative Revenue Officer to study impediments under state law that prevent cities one-third of whose property tax base is owned by state agencies or public universities from applying for matching federal economic development grants. OR - HB2573 Clarifies language relating to certain personal property not subject to ad valorem property taxation. OR - HB2592 Establishes refundable credit against personal income taxes for purchase of qualifying gun safes. OR - HB2595 Adds Oregon Volunteer Firefighters Association to list of entities eligible for individual income tax return checkoff contribution. OR - HB2627 Prohibits person from being admitted to detention facility if there is probable cause to believe person is, because of mental disorder, dangerous to self or others and in need of care and treatment. OR - HB2656 Creates subtraction for classroom expenses of taxpayers who are educators. OR - HB2662 Increases cigarette tax and provides for distribution of increase in revenue. OR - HB2672 Provides for addition, on Oregon corporate excise tax return, of income or loss of corporation incorporated in tax haven and member of unitary group, if income or loss is connected to trade or business in United States. OR - HB2676 Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. OR - HB2678 Creates income tax credit for live organ donation. OR - HB2704 Requires Environmental Quality Commission to establish program to provide rebates to persons that purchase and register certain low emission vehicles and zero-emission transit buses in this state on or after effective date of Act. OR - HJR1 Proposes amendment to Oregon Constitution repealing ad valorem property tax assessment provisions created by House Joint Resolution 85 (1997) (Ballot Measure 50 (1997)), requiring ad valorem property taxes to be assessed on real market value of property, authorizing local taxing districts to increase permanent rate limits once in 10 years by submitting question to voters of district, directing Legislative Assembly to provide exemption from ad valorem property taxes for owner-occupied principal d OR - HJR9 Proposes amendment to Oregon Constitution to allow district that is surviving or successor district following merger of union high school district and common school district to maintain respective permanent limit of each taxing district before merger for purposes of imposing ad valorem property taxes. OR - HR1 Recognizes State of Oregon's dependence on federal funds to provide needed services and operations and further recognizes risks of reductions in federal funds due to changes in federal budget priorities and federal tax revenues. OR - HB2744 Amends definition of "tourism-related facility" to include improvements to real property that have substantial purpose of supporting, promoting or accommodating tourism or tourist activities. OR - HB2745 Authorizes certain intergovernmental entities created to operate, maintain, repair and modernize nonrail transportation facilities to impose property taxes in support of those purposes, or issue general obligation bonds supported by property tax revenues, if entity obtains approval of governing bodies of affected cities and counties in entity territory. OR - HB2755 Requires value of transferable tax credit to be determined during calendar quarter in which agreement is reached to transfer credit. OR - HB2759 Prohibits transfer of energy-related tax credit held by tax-exempt or governmental entity. OR - HB2760 Extends sunset for property tax exemption for alternative energy systems. OR - HB2766 Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. OR - HB2767 For purposes of personal income taxation, phases out availability of itemized deductions, other than charitable contribution deductions, for taxpayer with federal adjusted gross income of $125,000 or more for single return, or $250,000 or more for joint return. OR - HB2768 Expands definition of "tourism promotion" for purposes of local transient lodging tax revenue expenditures. OR - HB2769 Imposes sales and use taxes on sales of works of art, collectible objects and furniture having sales prices of $100,000 or more. OR - HB2770 Repeals property tax exemption for certain communication infrastructure. OR - HB2771 Phases out allowance of itemized deduction for real property taxes, based on income. OR - HB2772 Requires addition to taxable income for Oregon tax purposes of amount of gain attributable to sale or exchange of taxpayer's principal residence and excluded from federal taxable income, if in excess of certain threshold. OR - HB2773 Authorizes city or county to designate area within jurisdiction as vertical housing development zone. OR - HB2774 Requires Department of Revenue to make information contained in central assessment roll available to general public on department's website. OR - HB2775 Limits total amount of biomass tax credit allowed for animal manure that may be claimed annually by all taxpayers. OR - HB2779 Sets conditions under which person or agent collecting moneys for state agency may take more than one business day to transmit moneys to State Treasurer. OR - HB2829 Limits, for purposes of personal income taxation, availability of itemized deductions. OR - HB2830 Increases corporate excise tax rates. OR - HB2831 Increases corporate minimum tax imposed on S corporations with Oregon sales that exceed certain amount. OR - HB2832 For purposes of estate tax, conforms threshold for imposition of tax and for requirement to file return to basic exclusion amount applicable to federal estate. OR - HB2840 Creates credit against personal income tax for cost of criminal history record check required by state law for transfer of firearm. OR - HB2841 Creates income tax credit for certain employers that are required to provide paid sick leave. OR - SB701 Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. OR - HB2006 Disallows, for purposes of personal income taxation, mortgage interest deduction for residence other than taxpayer's principal residence. OR - HB2847 Directs Department of Veterans' Affairs to develop program under which department, pursuant to contract with financial institution, provides loan guarantees or credit guarantees for qualified veterans for purpose of refinancing existing purchase-money mortgages or similar mortgages of homes used primarily as principal residence by veterans. OR - HB2850 Creates income tax credit for employing up to three youth workers. OR - HB2853 Limits availability of tax credit allowed for animal manure processed in digester to digester in operation by certain date. OR - HB2859 Creates or adjusts sunset dates for certain property tax expenditure provisions. OR - HB2875 Imposes excise tax on coffee beans and ground coffee. OR - HB2876 Increases personal income tax imposed on certain taxpayers by adding new bracket with higher marginal rate. OR - HB2877 Creates impact tax. OR - HB2878 Imposes additional tax on qualified dividend income treated as net capital gain and taxed at lower rate on personal income taxpayer's federal return. OR - HB2879 Exempts from taxation amounts received from sale of real property to nonprofit corporation or housing authority. OR - HB2887 Allows credit against income taxes for up to three years for employment of qualified military veterans if wage requirement is met. OR - HB2904 For purposes of rural enterprise zone program, provides alternative criterion for eligibility for certification of facility located in county outside all metropolitan statistical areas in which total property taxes imposed by all taxing districts equal at least 1.3 percent of total assessed value of all taxable property in county. OR - HB2905 For purposes of rural enterprise zone program, expands definition of "county with chronically low income or chronic unemployment" to include county in which percentage of individuals below federal poverty level, averaged over preceding five years, is greater than percentage of individuals below federal poverty level within state. OR - HB2913 Imposes fee on retail sale of studded tires and on installation of studs in tires. OR - HB2929 Establishes subtraction from personal income taxes for amounts that taxpayers pay in student loan interest. OR - HB2932 Authorizes city or county to adopt ordinance or resolution providing property tax exemption to commercial, industrial and multifamily buildings that have been seismically retrofitted, for period of up to 10 years, with additional period up to five years based on locally adopted criteria. OR - HB2939 Limits rate of tax that city or county may impose on commercial construction. OR - HB2940 Directs Department of Revenue to make annual submission of information about certain C corporations subject to Oregon corporate excise tax to Legislative Revenue Officer. OR - HB2941 Disconnects, in calculation of Oregon taxable income, from federal depreciation computation and federal rules for expensing of depreciable business assets for purposes of personal income tax or corporate excise tax. OR - HB2942 Imposes tax on rental price of construction, mining, earthmoving or industrial equipment that is mobile and held primarily for rental. OR - HB2951 Requires addition, in determination of Oregon taxable income, of deduction as business expense of compensation paid by taxpayer to highly paid individual. OR - HB2952 Specifies that corporate taxpayer claiming tax credit consents to disclosure of taxpayer's name and amount of credit. OR - HB2964 Extends ad valorem property tax exemption to existing qualified dwelling units of single-unit housing purchased by taxpayers seeking exemption. OR - HB2009 Advances sunset for subtraction for sale of manufactured dwelling park to certain entities. OR - HB2978 Authorizes adoption by taxing district of ordinance that exempts stated dollar amount of assessed value of real property from operating taxes or local option taxes of taxing district. OR - SB845 Changes distribution of moneys collected by Department of Revenue as tax imposed on retail sale of marijuana items to transfers of moneys to cities and counties according to specified formula and uses of moneys for specified purposes related to education and public health and safety. OR - HB2996 Designates Act as Oregon First-Time Home Buyer Savings Account Act. OR - HB3005 Creates refundable credit against personal income taxes for housing rental payments. OR - HB3007 Imposes tax on wholesale sale of inhalant-form nicotine based on percentage of wholesale price. OR - HB2019 Requires Department of Revenue to submit to Legislative Revenue Officer information from Oregon tax returns about certain corporations doing business in Oregon. OR - HB3032 Requires value of transferable tax credit to be lower of value determined at time of application for preliminary certification or at time of final certification. OR - HB3033 Allows personal income taxpayers to subtract amounts paid as interest on qualified education loans from taxable income, in excess of amounts deducted on federal return. OR - HB3041 Increases, for purposes of tax credit allowed for crop donation, percentage of wholesale price allowed as amount of credit. OR - HB3052 Creates Family Leave Benefits Insurance program to provide benefits to employees taking family leave. OR - HB3075 Grants income tax credit to firefighters who provide volunteer services to rural fire protection districts or fire departments. OR - HB3085 Establishes Health Care Professional Training Fund. OR - HB3087 Creates family and medical leave insurance program to provide covered employee with portion of wages while on family medical leave or military leave. OR - HB3100 Imposes additional tax on investment services partnership income treated as net capital gain and taxed at lower rate on personal income taxpayer's federal return. OR - HB3104 Directs State Treasurer to study strategies for increasing participation of Oregon residents in qualified tuition programs described in section 529 of Internal Revenue Code, with specific consideration given to historically disadvantaged populations. OR - HB3111 Provides for extension of time in which credit against improvement fee must be used when construction of qualified public improvement for which credit is granted is suspended for any cause. OR - HB3112 Requires every corporation to annually file affidavit with Department of Revenue attesting that corporation has registered or attempted to register with United States Selective Service System. OR - HB3114 Creates income tax credit for employing up to three students enrolled in at least four credit hours in institution of higher education. OR - HB3137 Clarifies that blight includes existence of brownfields for purposes of urban renewal plans. OR - HB3141 Requires Department of Revenue to establish program to identify taxpayers that are eligible for, but did not claim, earned income tax credit in preceding tax year and release to qualified nonprofit organization information that would enable qualified nonprofit organization to contact taxpayer, inform taxpayer of eligibility and assist taxpayer, if necessary, to apply for earned income tax credit. OR - HB3143 Creates credit against personal income taxes for costs of repair of durable household goods. OR - HB3146 Defines "qualified rural county" to mean, for certain economic development programs, county outside all metropolitan statistical areas in which total property taxes imposed by all taxing districts equal at least 1.3 percent of total assessed value of all taxable property in county. OR - HB3163 Transfers administration of tax credit for biomass production or collection from State Department of Energy to State Department of Agriculture. OR - HB3164 Directs State Department of Energy to study existing residential energy tax credit and need for residential energy incentive programs. OR - HB3171 Provides that additional taxes upon disqualification from certain special assessment programs may not be imposed on land if, at time of disqualification, such land is public property that was leased or rented to taxable owner and reason for disqualification is termination of lease under which land was assessed. OR - HB3173 Creates income tax credit for unreimbursed expenses of certain public school teachers and adjunct instructors. OR - HB3178 Imposes tax on wholesale sale of inhalant-form nicotine based on percentage of wholesale price. OR - HB3179 Directs Department of Revenue to disclose corporate excise and income tax returns to chairpersons and vice chairpersons of legislative committees related to revenue. OR - HB3180 Authorizes Department of Revenue and units of local government to disclose to each other information related to administration of transient lodging tax laws. OR - HB3190 Repeals prohibition on pledging homestead as security for reverse mortgage in property tax deferral program for seniors and individuals with disabilities. OR - HB3192 Directs Housing and Community Services Department to provide funds to assist first-time home buyers from low income households through programs administered by department and grants to eligible nonprofit organizations, housing authorities and local governments. OR - HB3206 Creates tax credit for taxpayer located in qualifying county who establishes and implements employee training program in collaboration with local community college. OR - HB3227 Allows tax credit for alternative energy device to be claimed by owner or subscriber of community solar project. OR - HJR20 Proposes revision of Oregon Constitution directing Legislative Assembly to adopt sales tax on sales of tangible personal property and services and use tax on tangible personal property. OR - HJR26 Proposes amendment to Oregon Constitution to prohibit law creating, repealing or modifying tax credit from containing provisions on any other subject or from modifying more than one tax credit. OR - HJR27 Proposes amendment to Oregon Constitution to require approval by three-fifths vote of both houses for passage of bills that repeal or reduce tax credits. OR - SB936 Increases in increments taxable portion of value of eligible project property under strategic investment program for projects located in rural areas. OR - HB3260 Authorizes coastal county to impose local transient lodging tax on residential short-term vacation rental property by submitting question to county electors. OR - HB3270 Establishes Oregon Conservation and Recreation Fund. OR - HB3291 Directs Oregon Department of Administrative Services, in coordination with Legislative Fiscal Officer and Legislative Revenue Officer, to prepare biennial budget stress test report that estimates effects on state finances of hypothetical negative economic conditions. OR - HB3292 Reinstates tax credit for long term care insurance premiums. OR - HB3296 Imposes tobacco products tax on tobacco substitute that contains nicotine but not tobacco and that is intended to be orally ingested by user. OR - HB3297 Requires, for purposes of taxpayer election of reduced tax rate for certain pass-through nonpassive income, net increase in number of employees. OR - HB3298 Creates refundable personal income tax credit for mortgage interest payments made for taxpayer's principal residence. OR - HB3304 Allows taxpayer to direct portion of income tax refund to purpose of providing housing to low income persons. OR - HB3325 Creates income tax credit for investment in community gardens and food banks. OR - HB3326 Authorizes centrally assessed company with outstanding property taxes of at least $174 million for property tax years beginning before July 1, 2016, to satisfy tax liability by paying 75 percent of amount due. OR - HB3294 Limits fees payable to qualified community development entity in connection with qualified equity investment. OR - HB3295 Requires Department of Revenue to estimate projected amount of revenue, attributable to net capital gain, to be received by department for current tax year and to estimate amount received for previous tax year. OR - HB3320 Imposes fee on money transmission made by person other than corporation to location outside state. OR - HB3336 Permits individual to create family medical leave savings account with financial institution to pay or reimburse qualified beneficiary's wage loss during family medical leave of absence from work. OR - HB3354 Provides that Oregon estate tax is not due unless value of Oregon taxable estate exceeds $5 million. OR - HB3357 Increases amount of fees charged and collected by county clerks to record or file certain real property documents. OR - HB3362 Creates income tax credit for taxpayers that provide apprenticeship opportunities. OR - HB3374 Provides grants to counties that received Secure Rural Schools Program payments in calendar year 2008 equal to at least 30 percent of all moneys deposited into county general fund. OR - HB3383 Establishes refundable tax credit against income or corporate excise taxes for employers in specified industrial sectors for wages paid to employees at or below specified rate. OR - HB3338 Requires State Department of Agriculture to adopt rules governing posting of tax information by gas stations. OR - HB3388 Provides that person may not make retail sale of tobacco product or inhalant delivery system at or from premises located in this state unless person sells tobacco product or inhalant delivery system at or from premises for which license has been issued. OR - HB3403 Imposes tax on distribution of inhalant product based on percentage of wholesale price. OR - HB3430 Provides that Department of State Lands shall distribute certain moneys that have been in Common School Fund Account for 25 years or more. OR - HB3435 Authorizes moneys from federal sources in county road fund of Curry County, Klamath County or Yamhill County to be loaned to taxing district within county, another county or taxing district within another county, only pursuant to legally binding intergovernmental agreement or loan agreement. OR - HB3443 Requires Oregon Liquor Control Commission to calculate and post on commission's website previous calendar year's number of beverage containers that carry refund value sold in Oregon during calendar year for all distributors and importers in Oregon. OR - HB3453 Requires, for purposes of property tax exemption, certain lease agreements for taxable property entered into by institution, organization or public body whose property is tax exempt to include express term that any tax savings resulting from such exemption shall inure solely to benefit of lessee institution, organization or public body. OR - HB3459 Exempts from property taxation real and personal property, including inventory, of retail store owned by nonprofit corporation if retail store deals exclusively in donated inventory and operates with substantial support from volunteers and all net proceeds of retail store sales are donated to nonprofit corporation that provides animal rescue services, to manufacturer or provider of goods or services in return for which nonprofit corporation that provides animal rescue services receives equivalen OR - HB3467 Imposes tax on inhalant-form nicotine and inhalant delivery systems. OR - HB3469 Requires Oregon Department of Administrative Services to study government efficiency in this state. OR - HB3471 Revives tax credit for loss of limb function.