Provides that operator may require person who engages in sport, fitness or recreational activity in various ways to release operator from claims for ordinary negligence. Declares emergency, effective on passage.
Modifies timelines and requirements for when school district makes determination whether to give approval for student to enroll in virtual public charter school not sponsored by school district. Directs Department of Education to collect and compile virtual public charter school enrollment data for purpose of school districts making determinations whether to give approval. Declares emergency, effective on passage.
Creates Oregon personal income tax subtraction for child care expenses paid by taxpayer during tax year. Applies to tax years beginning on or after January 1, 2023, and before January 1, 2029. Takes effect on 91st day following adjournment sine die.
Restores corporate excise tax credit allowed for qualified research activities. Applies to tax years beginning on or after January 1, 2023, and before January 1, 2029. Takes effect on 91st day following adjournment sine die.
Restores tax credit allowed for qualified research activities at increased maximum credit amount. Expands availability of credit to personal income taxpayers. Provides for refundability of portion of credit for taxpayer with fewer than 150 employees and for transferability of credit. Sets limit for credits allowed for transfer in state per tax year. Increases maximum amount of alternative qualified research credit allowed to taxpayer with insufficient increase in research expenses to claim standard credit. Exempts from commercial activity subject to corporate activity tax amount of qualified research credit allowed against corporate excise tax. Applies to tax years beginning on or after January 1, 2024, and before January 1, 2030. Extends sunsets of certain programs providing economic incentives. Provides that business firm is not eligible to claim enterprise zone exemptions if significantly engaged in operating retail purchase fulfillment center. Increases maximum community service fee for strategic investment program and indexes fee amount for inflation. Increases taxable portion of real market value of eligible project in strategic investment program. Increases maximum annual amount of distribution county may receive under gain share program and indexes maximum amount for inflation. Directs Oregon Business Development Department, in consultation with Legislative Revenue Officer, to study transparency of agreements related to enterprise zone programs entered into between zone sponsors and business firms. Requires department to report study findings to interim committees of Legislative Assembly related to economic development. Takes effect on 91st day following adjournment sine die.
Sets $100 cap each year on sum of contributions that can be received by candidate or committee in cash from any source. Declares emergency, effective on passage.
Extends automatic voter registration in certain circumstances.
Requires Deschutes County to approve certain applications to develop manufactured dwelling or recreational vehicle parks outside urban growth boundary. Sunsets January 2, 2028.
Directs Department of Transportation to provide walk-in appointments for written driver license test. Directs department to offer drive test appointments at all hours field offices are open to public.
Prohibits not-for-profit corporations that receive moneys directly from state from making political contributions to candidates or political committees during biennium in which corporation receives state moneys. Creates exceptions. Declares emergency, effective on passage.
