Sen. Mike McLane

Maddy summaryOregon's legislature is requesting Congress permanently extend federal tax relief for wildfire victims, which expired at the end of 2025. This follows Oregon's 2024 state law (SB 1520) that provided tax relief for wildfire recovery, but required federal companion relief to prevent liability settlements from being taxed. The memorial specifically urges Congress to make permanent the temporary federal tax cuts established by H.R. 5863 (Federal Disaster Tax Relief Act of 2023). This applies to wildfire victims in Oregon who faced federal taxation on recovery funds after recent catastrophic fires.

Allows an applicant for a public charter school that is a federally recognized Indian tribe in this state to directly apply to the State Board of Education for sponsorship.

Expands the exemption for receipts from the sale of prescription drugs from commercial activity subject to the corporate activity tax to include critical access pharmacies. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Exempts receipts from the sale of prescription drugs by all licensed retail pharmacies from commercial activity subject to the corporate activity tax. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Maddy summaryThis concurrent resolution (SCR 9) commemorates the 50th anniversary of Oregon’s Legislative Commission on Indian Services (LCIS), a state commission established in 1975. LCIS serves as Oregon’s first permanent forum for tribal-state government consultation, advising the Legislature and state agencies on American Indian concerns and facilitating communication between Oregon’s nine federally recognized tribes and state government. The resolution honors LCIS’s role in addressing tribal needs, monitoring relevant legislation, and promoting intergovernmental cooperation. It does not create new policies or affect specific legislation, as it is purely a ceremonial recognition of the commission’s longstanding service.

Creates an Oregon tax subtraction for interest received by financial institutions from loans made for the purchase or improvement of agricultural real estate, rural residences and coastal fishing boats. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Exempts from commercial activity subject to the corporate activity tax interest received by financial institutions from loans made for the purchase or improvement of agricultural real estate, rural residences and coastal fishing boats. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

Removes the annual limit of $1.53 million, adjusted for inflation, on allocations from the Administrative Services Economic Development Fund to the County Fair Account.

Requires a health care practitioner to exercise the proper degree of care to preserve the health and life of a child born alive, regardless of whether the birth was the result of an induced abortion. Allows specified persons to bring an action against a health care practitioner for violations. Allows the court to order that the identity or personally identifiable information of specified persons is protected from disclosure.

Directs the Oregon Department of Administrative Services to decrease either the weight-mile tax or vehicle fuel taxes if the highway cost allocation study indicates that a vehicle class is paying more than its fair share for the use of the highways in the state and the Legislative Assembly does not enact a measure within 120 days of the Joint Committee on Transportation receiving a report on the study to correct the imbalance. Takes effect on the 91st day following adjournment sine die.

Directs all state agencies, statewide elected officials and other entities to seek legislative changes only through legislative measures requested and introduced by members and committees of the Legislative Assembly. Takes effect on the 91st day following adjournment sine die.