+ − Legislators (7) OR - Representative Nancy Nathanson (D) Title: Chair OR - Senator Lynn Findley (R) Title: Vice-chair OR - Representative Pam Marsh (D) Title: Vice-chair OR - Representative Diego Hernandez (D) Title: Member OR - Representative E. Werner Reschke (R) Title: Member OR - Representative Greg Smith (R) Title: Member OR - Representative Barbara Smith Warner (D) Title: Member + − Bills Assigned (234) OR - HB2920 Reduces interest rates chargeable on delinquent property tax payments and payable on property tax refunds. OR - SB81 Changes due date for forest products harvest tax and western and eastern Oregon small tract severance tax to April 15. OR - HB2949 Authorizes governing body of county with population of more than 570,000 to set maximum dollar amount of $25,000 or more, or dollar amount adopted by county, for total assessed value of all of taxpayer's manufactured structures taxable as personal property, below which such manufactured structures are not subject to ad valorem property taxation for assessment year. OR - HB2937 Provides that Oregon estate tax is imposed only on estates of decedents dying on or before December 31, 2018. OR - HB2950 Allows subtraction from federal taxable income for purchase of qualifying gun safe. OR - HB2847 Expands list of hospitals whose medical staff may qualify for specified income tax credit. OR - HB2865 Directs Legislative Revenue Officer to report to interim committee of Legislative Assembly related to revenue on effectiveness of current design of estate tax in achieving desired policy goals. OR - HB2864 Directs Legislative Revenue Officer to report to interim committee of Legislative Assembly related to revenue on effectiveness of income tax deductions in achieving desired policy goals. OR - HB2868 Creates income tax credit for foster parents. OR - HB2879 Creates income tax credit for attendance by taxpayer dependent of private school, home school or virtual public charter school. OR - HB2862 Requires Legislative Revenue Officer to study effectiveness of property tax exemptions. OR - HB2863 Directs Legislative Revenue Officer to report to interim committee of Legislative Assembly related to revenue on impacts of connecting income tax laws of Oregon to federal law. OR - HB3207 Creates income tax subtraction for qualifying sales of single-family or multifamily housing. OR - HB2823 Creates income tax credit for unreimbursed expenses of certain public school teachers and adjunct instructors. OR - HB2811 Exempts from taxation amounts received from sale of real property to housing authority or community development corporation. OR - HB3096 Authorizes exception allowing certain cities to impose tax or fee, in excess of standard limitation, on production, processing or sale of marijuana items. OR - HB2867 Modifies requirements for school to qualify as small high school for purposes of State School Fund distributions. OR - HB3237 Creates tax credit for workers at child care facilities rated three stars or higher with quality rating and improvement system. OR - HB3240 Provides that registered or certified child care facility is commercial use of property for zoning purposes. OR - HB2495 Makes privilege taxes on merchantable forest products harvested on forestlands permanent and increases rate of tax levied for payment of benefits related to fire suppression. OR - HB3028 Increases percentage of federal earned income credit allowable as credit against Oregon personal income tax. OR - HB3124 Increases amount of estimate of revenues that will be received from personal income taxes for biennium beginning July 1, 2017. OR - HB3109 Directs Oregon Business Development Department to study tax incentives for cybersecurity businesses and to report its findings to interim legislative committees related to economic development on or before September 15, 2020. OR - HB2906 Extends by five years certain provisions that allow nonresident students to attend public schools as resident students for purposes of State School Fund distributions. OR - HB2900 Extends sunset of exemption from property taxation for qualified machinery and equipment that is used in food processing. OR - HB3062 Extends sunset date for exemption from use fuel tax for diesel fuel blended with at least 20 percent biodiesel derived from used cooking oil. OR - HB3067 Provides for cities and counties to certify annually that city or county has not adopted ordinance prohibiting establishment requiring marijuana-related business license and is therefore eligible for distribution of Oregon Marijuana Account moneys. OR - HB3068 Authorizes any city to define "area" as city in which property is located, for purposes of certain ad valorem property taxation statutes. OR - HB3102 Creates income tax credit for employers that pay minimum wage to employees who are under 21 years of age and who perform agricultural labor. OR - HB3266 Increases cigarette tax. OR - HB3262 Imposes assessment on large employers with employees who receive or who have minor children who receive certain types of public assistance in this state, in amount equal to public assistance paid. OR - HB3271 Increases amount of value of homestead exempt from sale on execution, judgment lien or liability for debts of owner. OR - HB3276 Creates credit against income taxes for amounts paid by veteran as principal or interest on qualified education loans. OR - HB3322 Creates income tax credit for taxpayers that provide apprenticeship opportunities. OR - HB3278 Allows additional weight for purpose of State School Fund distributions for students in drug or alcohol treatment programs that meet certain requirements. OR - HB3158 Requires businesses receiving more than 20 percent of gross receipts from public contracts to include statement of amount received with tax return filed with Department of Revenue. OR - HB3166 Increases amount of estimate of revenues that will be received from personal income taxes for biennium beginning July 1, 2017. OR - HB3184 Directs Department of Revenue, in consultation with Housing and Community Services Department, to conduct study of imposition and administration of residential vacancy tax to fund affordable housing, and to report findings to interim legislative committees related to revenue and housing on or before September 15, 2020. OR - HB3192 Imposes annual assessment on manufacture of prescription opioids. OR - HB3324 Exempts funds collected through third party vendors for payment for electric vehicle charging services from certain laws relating to deposit of public funds. OR - HB3175 Requires county treasurer to distribute excess proceeds from sale of real property acquired by foreclosure of delinquent tax liens, or by exchange for land originally acquired by foreclosure of delinquent tax liens, to holders of liens unsatisfied at time of foreclosure and to property owner at time of foreclosure or any transferee or successor in interest of owner. OR - HB3171 Exempts from ad valorem property taxation first $150,000 of assessed value of dwelling provided by religious organization and occupied by organization's spiritual leader as primary residence and lot on which dwelling is situated. OR - HB3135 Requires Department of Revenue, for purpose of enforcing state and local transient lodging taxes, to purchase software that scrapes online data relating to transient lodging rentals. OR - HB3134 Expands definition of "tourism promotion" for purposes of transient lodging taxation. OR - HB3136 Requires Department of Revenue to collect, on local rather than regional level, local transient lodging taxes that department collects under agreements with units of local government. OR - HB3137 Provides that transient lodging tax becomes due when occupancy of transient lodging with respect to which tax is imposed ends. OR - HB3138 Provides that exemption from transient lodging taxation for dwelling unit used by members of general public for temporary human occupancy for fewer than 30 days per year does not apply to dwelling unit rented out as transient lodging using platform of any kind provided in any manner by transient lodging intermediary. OR - HJR23 Proposes amendment to Oregon Constitution imposing tax on property, providing that tax is not subject to sections 11 or 11b, Article XI, of Oregon Constitution, providing that revenues from tax must be deposited in emergency resilience fund, providing that moneys in fund may be used only for emergency resilience projects, and repealing provisions June 30, 2040. OR - HB3357 Allows dependent care income tax credit to be claimed for expenses to allow taxpayer or spouse to attend school as enrolled degree-seeking student. OR - HB3358 Increases state transient lodging tax rate and provides for transfer of moneys attributable to increase to county in which taxes were collected. OR - HB3133 Increases total amount allowed in tax year to all taxpayers as tax credits for donations to fiduciary organizations for distribution to individual development accounts. OR - HB3169 Provides that banking institutions and credit unions may organize as limited charter cannabis financial institutions. OR - HB3031 Creates family and medical leave insurance program to provide employee who is eligible for coverage with portion of wages while employee is on family and medical leave or military family leave. OR - HB3349 Disallows, for purposes of personal income taxation, mortgage interest deduction for residence other than taxpayer's principal residence, unless taxpayer sells residence or actively markets residence for sale. OR - HB3318 Expands rural health care income tax credit to include pharmacist services performed in rural areas. OR - HB3316 Establishes personal income tax credit of $250 per dependent child. OR - HB3027 Authorizes State Treasurer to issue general obligation bonds under Article XI-E of Oregon Constitution in amount that produces $500 million in net proceeds for Strategic Carbon Sequestration and Forestry Sustainability Program. OR - SB718 Expands establishment of proof of filing with Oregon Tax Court to include filing of complaint or petition dispatched via private express carrier. OR - HB3092 Creates refundable income tax credit for renting farmland to beginning farmers for term of three years. OR - HB3199 Requires county treasurer to distribute excess proceeds from sale of real property acquired by foreclosure of delinquent tax liens, or by exchange for land originally acquired by foreclosure of delinquent tax liens, to holders of liens unsatisfied at time of foreclosure and to property owner at time of foreclosure or any transferee or successor in interest of owner. OR - HB3197 Sets uniform time for filing of estate tax return. OR - HB2452 For purposes of eligibility of property for homestead property tax deferral program, creates floor of $250,000 for maximum allowable real market value of homestead. OR - HB2460 Provides that transferee of tax-deferred homestead is liable for amounts of outstanding deferred property taxes due on homestead if transferee is using homestead more than 90 days following taxpayer's death and is potential recipient of homestead under intestate succession or by devise or received homestead from estate of deceased taxpayer or right to homestead by gift or assignment from insolvent taxpayer. OR - HB2547 Creates income tax credit for certain employers that are required to provide paid sick leave. OR - HB2313 Requires employers who are authorized to pay subminimum wages to individuals with disabilities to pay certain wage rates until June 30, 2023. OR - HB2616 Directs Public Employees Retirement Board to reimburse certain recipient of reduced payment under Public Employees Retirement System if recipient establishes that payment was subject to Oregon personal income tax. OR - HB2633 Directs Legislative Revenue Officer to report to Legislative Assembly on options for revenue reform and make recommendations for legislation intended to reform current tax system. OR - HB2636 Increases corporate minimum tax. OR - HB2663 Requires Department of Consumer and Business Services to review state building code for purpose of identifying provisions that unnecessarily prohibit, restrict or create disincentives for conversion of single-family dwellings into structures with two to four dwelling units designed primarily for permanent occupancy. OR - HB2659 Repeals special assessments and property tax exemptions for forestlands covered by timber plantations and nonforested land. OR - HB2664 Extends sunset for tax credit for closure of manufactured dwelling park. OR - HB2264 Exempts from property taxation property consisting of machinery, equipment, tools, implements or fixtures used primarily in agricultural or horticultural activities or animal husbandry, regardless of whether property is considered real property, and adds such property to definition of "tangible personal property." Adds farming tools and implements to tax-exempt personal property and adds preparing farm crops for shipping as tax-exempt use of personal property. OR - HB2532 Requires corporation that is incorporated in or authorized to transact business in this state to submit affidavit to Department of Revenue each year to attest that corporation has registered or attempted to register with United States Selective Service System. OR - HB2052 Extends sunset for tax credit for contributions to Trust for Cultural Development Account. OR - HB2598 Permits creation of certain noncharitable business purpose trusts. OR - HB2374 Allows credit against net income taxes for portion of eligible costs of newly constructed single-family dwelling that sells for price affordable to household with annual income at or below 120 percent of area median income. OR - HB2522 Creates income tax credit for taxpayers that purchase certain emergency preparedness supplies. OR - HB2386 Creates income tax credit for teachers in rural schools. OR - HB2429 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 - HB2449 Increases rate of tax for emergency communications. OR - HB2446 Creates Help In Cutting Costs for Unusual Pharmaceuticals program in Oregon Health Authority to reimburse high costs incurred by persons in this state to purchase certain pharmaceutical products. OR - HB2458 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. OR - HB2516 Prohibits virtual public school from using moneys received as distributions from State School Fund or from other state or local public sources for paying expenses incurred for advertising or other promotional materials of school. OR - HB2575 Creates tax credit for eligible costs of removal or remedial action at brownfield property. OR - HB2053 Adjusts location of employees and deadline for employment requirements under local property tax benefit program for certain industrial improvements newly constructed or installed in rural area. OR - HB2538 Creates income tax credit for investment in community gardens and food banks. OR - HB2546 Creates credit against personal income tax for cost of criminal history record check required by state law for transfer of firearm. OR - HB2559 Creates income tax credit for employing youth workers. OR - HB2628 Repeals provisions relating to use of incremental baseball tax revenues to finance major league stadium. OR - HB2684 Repeals exemption for property of company that builds, maintains and operates project constituting certain communication services infrastructure. OR - HB3084 Prohibits tax on use of suitable material other than virgin material for daily cover at disposal site. OR - HB3115 Removes sunset on provisions that allow foreign exchange students residing in dormitories to be considered resident students for purpose of State School Fund distributions. OR - HB2697 For purposes of corporate excise tax, includes corporation incorporated in United States or foreign country in determination of unitary relationship among corporations. OR - HB2700 Extends sunset for property tax exemption for multiple-unit housing. OR - HB2699 Provides that brownfield granted property tax incentive benefit under chapter 96, Oregon Laws 2016, may be granted any other special assessment, exemption or partial exemption for which such property is eligible. OR - HB2149 For purposes of corporate excise tax, includes corporation incorporated in United States or foreign country in determination of unitary relationship among corporations. OR - HB2148 Requires corporation with Oregon sales in excess of $100,000 to file corporate excise tax or corporate income tax return. OR - HB2151 Extends sunset of homestead property tax deferral program for seniors and persons with disabilities. OR - HB2150 Provides that land that would otherwise be eligible for exemption as land held by nonprofit corporation for building residences for low income individuals, but for failing to meet certain conditions related to amount and type of housing, type of transfer, income status of purchasers and corporation's history of such sales, is not eligible for exemption for property of benevolent and charitable institutions. OR - HB2134 Extends sunset of income tax credit for political contributions. OR - HB2135 Extends sunset for tax credit for crop donation. OR - HB2138 Extends sunset for tax credit for provision of volunteer emergency medical services in rural area. OR - HB2119 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. OR - HB2136 Extends sunset for tax credit for closure of manufactured dwelling park. OR - HB2137 Creates income tax credit for operation costs of housing for agricultural workers. OR - HB2139 Extends sunset for earned income tax credit. OR - HB2124 Requires Legislative Revenue Officer to study methods for improving heavy equipment rental tax and to report results of study to interim committees of Legislative Assembly related to revenue on or before September 15, 2020. OR - HB2121 Requires addition, in determination of Oregon taxable income, of amount of losses from wagering transactions deducted on taxpayer's federal return. OR - HB2120 Limits, for purposes of personal income taxation, availability of itemized deductions. OR - HB2122 Defines "groceries," for all taxes imposed with respect to groceries, as raw food or processed food, including prepackaged food, sold at retail in retail grocery stores and certain other retail grocery establishments. OR - HB2161 Requires hospitals and health clinics to include with claim for charitable property tax exemption report of amount spent on charitable care and all compensation paid to individual director, officer, employee or agent that exceeded $1 million. OR - HB2164 Establishes refundable credit against personal income taxes for contributions to higher education savings network account or ABLE account. OR - HB2155 Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. OR - HB2101 Establishes partnership and partner audit procedures for Department of Revenue in conformity with federal centralized partnership audit regime. OR - HB2103 Repeals sunset of homestead property tax deferral program. OR - HB2104 Reduces discount for on-time payment of property taxes imposed on business property. OR - HB2732 Creates income tax credit for employing up to three students enrolled in at least four credit hours in institution of higher education. OR - HB2116 Directs Department of Revenue to establish automated method for tax compliance certification not later than January 1, 2020. OR - HB2117 Requires Legislative Revenue Officer to study options for improving transient lodging tax. OR - HB2118 Standardizes use of consumer price index for purposes of indexing values in statutes and session law. OR - HB2123 Expands definition of "tobacco products" for purpose of taxation to include inhalant form nicotine. OR - HB2128 Requires Legislative Revenue Officer and Department of Revenue to conduct study of statutory definition of tax expenditures and operation of automatic sunset provisions applied to tax expenditures. OR - HB2127 Eliminates sunset for provisions granting exemptions from filing and payment of taxes and from establishment of domicile in state to companies and workers in state solely to perform disaster and emergency related work. OR - HB2129 Creates sunsets for certain transportation-related tax expenditures. OR - HB2140 Extends sunset for tax credit for payments to employee and dependent scholarship programs. OR - HB2133 Extends sunset for tax credit for pension income. OR - HB2143 Reinstates provision requiring addition of income of member of unitary group incorporated in off-shore jurisdiction. OR - HB2142 Increases number of years former exempt cemetery or crematory land must be used to provide exempt low income housing to have additional taxes due upon disqualification from cemetery or crematory exemption canceled. OR - HB2141 Requires that transfer of tax credit follow uniform transfer procedures. OR - HB2154 Limits itemized deductions allowed for purposes of personal income taxation if taxpayer's adjusted gross income exceeds threshold amount. OR - HB2144 Requires addition to federal taxable income of amounts deducted as gain attributable to investment in federal qualified opportunity zone. OR - HB2153 Reduces amount of income eligible for elective reduced personal income tax rate allowed for certain pass-through income. OR - HB2146 Increases corporate minimum tax imposed on S corporations. OR - HB2145 Increases corporate excise tax rates. OR - HB2159 Imposes tax on distribution of inhalant product based on percentage of wholesale sales price. OR - HB2156 Increases corporate excise tax rates. OR - HB2165 For purposes of corporate excise tax, includes corporation incorporated in United States or foreign country in determination of unitary relationship among corporations. OR - HB2158 Removes per cigar limitation on cigar tax. OR - HB2160 Requires out-of-state corporation making sales into state to pay corporate minimum tax. OR - HB2126 Directs Legislative Revenue Officer to report to Legislative Assembly on options for tax reform including recommendations for legislation intended to reform current tax system. OR - HB2743 For purposes of taxpayer election of reduced tax rate for certain pass-through income, reduces tax rates, reduces maximum eligible income and modifies employment requirements. OR - HB2766 Imposes excise tax of five cents per bag on provision of single-use plastic checkout bags by establishments selling raw or processed food or alcohol at retail. OR - HB2162 Modifies methods for calculating numerator used in apportionment of business income for purposes of corporate excise taxation. OR - HB2157 Disallows discounts, otherwise allowable on timely partial or full payments of property taxes, on payment of taxes imposed on property classified as commercial or industrial. OR - HB2163 Increases corporate minimum tax imposed on certain corporations. OR - HB2170 Increases amount of estimate of revenues that will be received from personal income taxes for biennium beginning July 1, 2017. OR - HB2171 Requires 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 return. OR - HB2168 Repeals exemption for property of company that builds, maintains and operates project constituting certain communication services infrastructure. OR - HB2172 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 - HB2169 Imposes tax on distribution of inhalant product based on percentage of wholesale sales price. OR - HB2167 Provides that, for ad valorem property tax purposes, real market value of commercial and industrial property be three-year average. OR - HB2359 Requires county at higher risk of financial distress to withhold from taxing districts costs to county of assessing property and collecting property taxes. OR - HB2221 Establishes Ocean Beach Fund. OR - HB2218 Requires financial institution, when unilaterally closing account, to notify account holder of reason for closure. OR - HB2235 Allows refund of personal income tax to be made by direct deposit into account designated by taxpayer. OR - HB2237 Creates income tax credit for operation costs of housing for agricultural workers. OR - HB2254 Establishes Task Force on Long-Term Revenue Stability for purpose of studying possible strategies for achieving long-term revenue stability for state. OR - HB2252 Establishes Task Force on Long-Term Revenue Stability for purpose of studying possible strategies for achieving long-term revenue stability for state. OR - HB2253 Establishes Task Force on Long-Term Revenue Stability for purpose of studying possible strategies for achieving long-term revenue stability for state. OR - HB2270 Increases tax on distribution of cigarettes. OR - HB2291 Establishes tax credit against personal income taxes for purchase of qualifying gun safes or locking mechanisms. OR - HB2316 Caps total amount of assessments and reassessments for local improvements to three percent of real market value of local improvement to which assessments and reassessments relate. OR - HB2751 Requires Department of Revenue to study rate of voluntary compliance, during period from January 1, 2020, through June 30, 2022, with state transient lodging tax program. OR - HB2152 Creates or adjusts sunset dates for certain property tax expenditure provisions. OR - HB2311 Creates income tax credit for taxpayer that employs community college student as apprentice. OR - HB2382 Allows certain counties to adopt ordinance to impose tax on medical and recreational marijuana production. OR - HB2727 Allows subtraction from federal taxable income of gain from sale of opportunity zone property, defined as property in low-income census tract developed for affordable housing and held for stated period of time. OR - HB2387 Establishes refundable credit against personal income taxes for contributions to higher education savings network account or ABLE account. OR - HB2757 Allows personal income and corporate excise taxpayers to subtract from taxable income amounts paid as principal of or interest on qualified education loans, if borrower is taxpayer or spouse, or dependent or employee of taxpayer. OR - HB2388 Disallows subtraction for contribution to savings network account for higher education if amount of contribution is withdrawn and rolled over to program outside state. OR - HB2390 Modifies provisions of state law relating to depositories of public funds and administration of public funds. OR - HB2392 Directs State Treasurer to study and make recommendations on provisions of state law governing office of State Treasurer. OR - HB2391 Provides that, with respect to bonding power of governmental unit limited to millage or percentage of real market value of taxable property within unit, real market value shall be as set forth in annual Oregon property tax statistics report prepared by Department of Revenue. OR - HB2132 Extends sunset for tax credit for contributions to Trust for Cultural Development Account. OR - HB2504 Increases maximum expenditure appropriation for tax supervising and conservation commissions and increases annual percentage increase in maximum expenditure appropriation. OR - HB2643 Provides that membership in public sector labor organization is voluntary. OR - HB2147 Modifies methods for calculating numerator used in apportionment of business income for purposes of corporate excise taxation. OR - HB2582 Provides that persons representing or speaking on behalf of certain taxpayers may be subject to sanction by either house of Legislative Assembly if they make false statement or misrepresentation to legislative official concerning tax liability or tax consequences of law or proposed law. OR - HB2584 Requires Department of Revenue to calculate effect of laws passed during previous two years on combined personal income tax and corporate income and excise tax liability of persons who have expended $10,000 or more on lobbying activities during previous two years. OR - HB2583 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 - HB2073 Extends privilege taxes on merchantable forest products harvested on forestlands. OR - HJR3 Proposes amendment to Oregon Constitution relating to ad valorem property taxation. OR - HJR1 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. OR - HJR11 Proposes amendment to Oregon Constitution providing that, for purposes of ad valorem property taxation under Ballot Measure 50 (1997), property that is subject of sale or other transfer shall have maximum assessed value equal to property's real market value, only for first tax year that begins after sale or other transfer becomes final. OR - HJR4 Proposes amendment to Oregon Constitution providing that, for purposes of ad valorem property taxation, notwithstanding assessment provisions of Ballot Measure 50 (1997) and collection limit provisions of Ballot Measure 5 (1990), property classified as commercial or industrial shall be assessed at real market value and taxes on such property collected without compression. OR - HJR12 Proposes amendment to Oregon Constitution establishing Oregon Rainy Day Fund. OR - HB2131 Prescribes amount of expenses for which tax credit for employment-related dependent care expenses may be claimed by removing limitations based on earned income of individual spouse, in case of joint tax filers. OR - HB2978 Creates tax credit for short line railroad rehabilitation projects. OR - HB2102 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. OR - HB2125 Increases privilege taxes imposed upon manufacturer or importing distributor of malt beverages or wine. OR - SB851 Requires, for Oregon personal income tax purposes, taxpayers to add back amounts deducted as deemed repatriation under one-time transition tax. OR - SB112 Modifies provisions for collection of tax on grape product used in wine manufacture. OR - SB212 Provides that if corporate activity tax imposed by section 63, chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427), does not become law by March 1, 2020, certain other provisions of chapter 122, Oregon Laws 2019 (Enrolled House Bill 3427), including establishment of Fund for Student Success and related accounts, provisions for allowed uses of fund and accounts, direction to Department of Education and decrease in personal income tax rates do not take effect. OR - HB3392 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 is allowed. OR - HB3410 Establishes personal income tax credit of $1,000 per qualifying child. OR - HB3400 Allows personal income taxpayer to subtract from taxable income amounts paid as interest on qualified education loans, if income does not exceed threshold amount. OR - HB3402 Establishes subtraction from personal taxable income for eligible rental payments made by eligible renters. OR - SB459 Decreases reserve amounts in auctions for tax credits for certified Opportunity Grant contributions and certified film production development contributions. OR - SB215 Makes technical changes in Oregon tax statutes. OR - SB80 Authorizes certain tax-related documents to be delivered or made available by method other than regular mail. OR - SB162 Provides that personal income taxpayer may elect to establish account in Oregon 529 Savings Network through means provided by Department of Revenue. OR - SB500 Grants higher property tax exemption for property of veterans with service-connected disabilities. OR - SB523 Authorizes Department of Revenue to make publicly available by posting online information about delinquent tax debtors. OR - HB2130 Creates and extends sunsets for certain property tax exemption programs. OR - HB2184 Modifies definitions applicable for purposes of universal service surcharge. OR - HB2587 For purposes of homestead property tax deferral program for seniors and persons with disabilities, changes prohibition on homestead with outstanding deferred property taxes from being pledged as security for reverse mortgage to prohibition on homestead that is pledged as security for reverse mortgage from being granted deferral under program. OR - HB3425 Establishes, if State of Oregon adopts cap and trade program, credit available to eligible persons for purpose of mitigating carbon price indirectly paid through purchase of motor vehicle fuel to propel eligible motor vehicles on public highways. OR - HB2787 Specifies that certain taxes related to transacting wet marine and transportation insurance in this state apply to authorized insurers. OR - HB2174 For urban renewal plan proposed on or after effective date of Act, that includes public building project, requires concurrence of at least three of four taxing districts estimated to forgo most property tax revenue under proposed plan. OR - HB3420 Reimburses school districts for transportation costs from State School Fund based on fixed percentage of approved transportation costs. OR - SB165 Directs employer, on annual tax withholding return submitted to Department of Revenue, to indicate whether employer offers qualified retirement savings plan that would allow exemption from participation in Oregon Retirement Savings Plan. OR - HB3421 Establishes tax rate for taxable income from partnerships, S corporations and sole proprietorships. OR - HB3307 Assesses fee on emergency medical services providers and uses fee to increase reimbursement paid by Oregon Health Authority for emergency medical services transports. OR - HB2456 Allows counties to partition and rezone up to 200 acres of lands within Eastern Oregon Border Economic Development Region from exclusive farm use to residential uses. OR - SB262 Extends sunset for property tax exemption for multiple-unit housing. OR - SB769 Requires owner or person in possession or control of solar project to file, on or before December 31 preceding first property tax year to which agreement with county for payment of fee in lieu of property taxes on solar project property relates, nameplate capacity of project and copy of agreement with county assessor and Department of Revenue. OR - HB2269 Requires employers with 50 or more employees to expend amount established by Oregon Health Policy Board toward providing health care to employees. OR - SB702 Directs Legislative Revenue Officer to study land value taxation and submit report to interim legislative committees related to revenue. OR - HB3434 Increases threshold for filing of estate tax return and for liability for estate tax. OR - HB3379 Permits local government or Department of Transportation to license and regulate vehicle-for-hire services and hired drivers. OR - SB837 Authorizes, during five assessment years following correction of real market value by Department of Revenue or tribunal, change to real market value indicated by subsequent sale of property. OR - SB213 Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. OR - HB3023 Requires transportation network company that operates in this state to obtain license from Department of Transportation. OR - SB79 Provides that Department of Revenue may assist certain public bodies in collecting delinquent accounts, subject to certain limitations. OR - SB193 Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. OR - HB3436 Prohibits person from mailing or shipping inhalant delivery system without meeting certain requirements. OR - HB3440 Increases amount of estimate of revenues that will be received from other than corporate taxes for biennium beginning July 1, 2017. OR - SB695 Increases maximum term of promissory notes issued by ports. OR - SB431 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 provide for flood safety and contribute to water quality, floodplain restoration and habitat and landscape resilience. OR - SB1045 Authorizes city or county to adopt property tax exemption in amount not to exceed $300,000 of assessed value of principal place of residence used by homeowner to rent space in residence through public or nonprofit home share program to individuals seeking such space. OR - HB3442 Imposes personal income tax at flat rate if taxpayer has adjusted gross income below threshold amount. OR - SB393 Authorizes translator districts to annex cities where cable television corporations operate or have ceased operations and city electors approve annexation. OR - HB3445 Exempts receipts from sales of certain agricultural products from commercial activity subject to corporate activity tax. OR - HB3446 Exempts receipts from sales of basic necessities from commercial activity subject to corporate activity tax.