Makes corrections to and updates tax statutes. Allows governing body of local government to elect definition of "low income" from expanded definition for purposes of certain rental property tax exemptions. Clarifies that property tax exemption for environmentally sensitive logging equipment applies to logging equipment actually used or held for use. Allows city to extend for 24 months deadline for completion of construction of single-unit housing eligible for property tax exemption. Extends sunset for homestead property tax deferral program. ] Aligns provision for calculating interest paid by Department of Revenue if refund is owed with similar interest provisions. Applies to tax refunds owing as of January 1, 2018. ] Allows tax credit for contribution to Oregon Production Investment Fund or for contribution made by April 15 of tax year to Opportunity Grant Fund for tax year immediately preceding current tax year, if return is not yet filed for preceding tax year. Applies to tax years beginning on or after January 1, 2019 ] 2021 , and before January 1, 2024. Advances sunset and deadline for contributions for tax credit for donation to fiduciary organization for distribution to individual development accounts. ] Provides that infrastructure for which tax credit for short line railroad rehabilitation is allowed may be leased. Establishes $700,000 per-taxpayer limit on tax credit in single tax year. Modifies prioritization process if preliminary certifications exceed total amount available for credit. Changes biennial cap on amount available for credit to annual cap. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. ] Requires biennial review of special use fuel license fees by Department of Transportation and Oregon Transportation Commission. ] Allows Department of Revenue to disclose information about vehicle privilege tax to Department of Transportation. Authorizes municipal tax collection agency in city with population of 250,000 or more, for purpose of conducting certain criminal background checks, to require fingerprints and to enter into agreements with Department of State Police. Creates exemption against personal income or corporate excise tax for sale of manufactured dwelling park destroyed by natural disaster to nonprofit corporation or housing authority, for redevelopment of park. Takes effect on 91st day following adjournment sine die.
Excludes over-the-air broadcasting ] from meaning of "communication , " for purposes of central assessment for property taxation , services of television and radio stations licensed by Federal Communications Commission that use primarily earth-based transmitters to broadcast programming via radio waves to television or radio receivers that use indoor or outdoor antennas for reception . Takes effect on 91st day following adjournment sine die.
Directs Public Employees Retirement Board to study public employee retirement and report to appropriate committee or interim committee of Legislative Assembly no later than September 15, 2022. ] Provides that certain employee of State Fire Marshal qualifies as firefighter for purposes of Public Employees Retirement System. Modifies dates on which Public Employees Retirement Board must initiate, resume or reduce payment of certain increased benefits under Public Employees Retirement System because benefit payments are or are not subject to Oregon personal income tax. Provides for restoration of certain retirement credit forfeited at end of 2020. Takes effect on 91st day following adjournment sine die.
Directs Oregon Homeland Security Council to develop updated list of equipment for purposes of emergency preparedness equipment grant program. Directs council to prioritize preparedness equipment necessary for urban search and rescue teams. Directs Office of Emergency Management to prioritize grant requests from certain applicants for urban search and rescue purposes. Authorizes issuance of general obligation bonds under Article XI-Q of Oregon Constitution for grant program. Limits amount of bond proceeds that may be expended for urban search and rescue preparedness equipment. ] Takes effect on 91st day following adjournment sine die.
Directs Department of Transportation to waive driving privilege reinstatement fee if driving privileges were suspended for failing to pay fine ] certain traffic offenses . Sunsets January 2, 2023. Takes effect on 91st day following adjournment sine die.
Reduces public purpose charge for retail electricity consumers within service areas of electric companies and Oregon Community Power. Modifies allocation of funds collected through public purpose charges. Requires recovery in rates by electric company of funds necessary to plan for and pursue all available energy efficiency resources that are cost effective, reliable and feasible. Allows for credit against amounts recovered in certain circumstances. Modifies reporting requirements for nongovernmental entity that is paid certain funds as directed by commission. Requires Public Utility Commission to establish and update metrics for assessing, addressing and creating accountability for environmental justice in expenditure and investment of funds collected for certain purposes and paid to nongovernmental entity. Requires reporting by nongovernmental entity on progress in achieving equity metrics. Takes effect on 91st day following adjournment sine die.
Requires person to identify to Oregon Health Authority third party that performs lead-based paint activities or renovation. Allows authority to order risk assessment and hazard control or abatement of lead-based paint activities and renovation when authority has reason to believe violation occurred. Allows authority to impose civil penalty for violation of order. Allows authority to impose costs related to risk assessment and hazard control or abatement and impose lien for costs. Takes effect on 91st day following adjournment sine die.
Permits Director of Department of Consumer and Business Services to specify by rule methods for reporting claims, denials of claims and closures of claims related to workers' compensation cases. Takes effect on 91st day following adjournment sine die.
Exempts land owned by eligible covenant holder that is burdened by affordable housing covenant , requiring permanent ] affordability for at least 99 years, from ad valorem property taxation if improvements on land constitute owner-occupied housing. Provides that 27 percent of real market ] assessed value of owner-occupied condominium unit burdened by affordable housing covenant , requiring permanent ] affordability for at least 99 years, is exempt from ad valorem property taxation. Allows exception to occupancy requirements for period of construction or rehabilitation of seven years, with three-year extension available. Provides clawback of property tax benefits for up to five years in cases where use or enforcement requirements are not complied with. Requires annual claim to be filed with county assessor. Takes effect on 91st day following adjournment sine die.
Establishes energy efficiency standards for certain appliances sold or offered for sale in this state. Removes requirement that certain appliances sold or offered for sale in this state meet state energy efficiency standards. Authorizes Director of State Department of Energy to update energy efficiency standards by rule. Takes effect on 91st day following adjournment sine die.
Extends time for filing of estate tax return as applicable to estate owing no federal estate tax ]. Applies to estates of decedents dying on or after January 1, 2022. Takes effect on 91st day following adjournment sine die.
Authorizes Health Licensing Office to issue license to practice genetic counseling to qualified applicant. Defines "genetic counseling." Prohibits unlicensed use of "licensed genetic counselor" title and practice of genetic counseling. Provides exemptions to prohibition. Allows office to impose discipline for certain violations. Requires licensed genetic counselor to refer patient as necessary to appropriate licensed health care practitioner for diagnosis and treatment. Requires licensed genetic counselor to practice genetic counseling in culturally and linguistically appropriate manner. Directs office to provide administrative and regulatory oversight to genetic counseling program. Imposes civil penalty for violation of licensure requirements. Becomes operative January 1, 2022. Takes effect on 91st day following adjournment sine die.
