71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
SA to A-Eng. HB 3173 (A to RC)
LC 3191/HB 3173-A5
SENATE AMENDMENTS TO
A-ENGROSSED HOUSE BILL 3173
(INCLUDING AMENDMENTS TO RESOLVE CONFLICTS)
By JOINT COMMITTEE ON WAYS AND MEANS
July 3
On page 1 of the printed A-engrossed bill, line 3, delete '
section 5' and insert 'sections 2 and 5'.
Delete lines 6 through 23 and delete pages 2 through 9 and
insert:
' { + SECTION 1. + } ORS 315.164, as amended by section 2,
chapter 625, Oregon Laws 2001 (Enrolled House Bill 3172), and
section 13a, chapter 613, Oregon Laws 2001 (Enrolled House Bill
3171), is amended to read:
' 315.164. (1) As used in this section { + and sections 3 and
4 of this 2001 Act + }:
' (a) 'Condition of habitability' means a condition that is in
compliance with:
' (A) The applicable provisions of the state building code
under ORS chapter 455 and the rules adopted thereunder; or
' (B) If determined on or before December 31, 1995, sections 12
and 13, chapter 964, Oregon Laws 1989.
' { + (b) 'Contributor' means a person that constructed,
manufactured, installed or contributed money to finance a
farmworker housing project. + }
' { - (b) - } { + (c) + } 'Eligible costs' includes finance
costs, construction costs, excavation costs, installation costs
and permit costs and excludes land costs.
' { - (c) - } { + (d) + } 'Farmworker' means any person who,
for an agreed remuneration or rate of pay, performs temporary or
permanent labor for another in the production of farm products or
in the planting, cultivating or harvesting of seasonal
agricultural crops or in the forestation or reforestation of
lands, including but not limited to the planting, transplanting,
tubing, precommercial thinning and thinning of trees and
seedlings, the clearing, piling and disposal of brush and slash
and other related activities.
' { - (d) - } { + (e) + } 'Farmworker housing' means
housing:
' (A) Limited to occupancy by farmworkers and their immediate
families; and
' (B) No dwelling unit of which is occupied by a relative of
the owner or operator of the farmworker housing.
' { - (e) - } { + (f) + } 'Farmworker housing project' means
construction, installation or rehabilitation of farmworker
housing.
' { + (g) 'Owner' means a person that owns farmworker housing
and does not include a person that only has an interest in the
housing as a holder of a security interest. + }
' { - (f) - } { + (h) + } 'Rehabilitation' means to make
repairs or improvements to a building that improve its livability
and are consistent with applicable building codes.
' { - (g) - } { + (i) + } 'Relative' means a brother or
sister (whether by the whole or by half blood), spouse, ancestor
(whether by law or by blood), or lineal descendant of an
individual.
' (2) A { - resident individual - } { + taxpayer who is the
owner or operator of farmworker housing + } is allowed a credit
against the taxes otherwise due under ORS chapter 316 { + , if
the taxpayer is a resident individual, + } or { - , if the
taxpayer is a corporation, the credit shall be allowed - }
against { + the + } taxes otherwise due under ORS chapter
317 { + , if the taxpayer is a corporation + }. The
{ + total + } amount of the credit shall be equal to
{ - 30 - } { + 50 + } percent of the eligible costs actually
paid or incurred to complete a farmworker housing project, to the
extent the eligible costs actually paid or incurred do not exceed
the estimate of eligible costs approved by the Housing and
Community Services Department under ORS 315.167.
' { - (3) The credit allowed under subsection (2) of this
section shall be taken in five equal installments over a period
of five consecutive tax years beginning in the tax year of the
taxpayer during which the project is completed. - }
' { + (3) A taxpayer claiming a credit under this section may
elect to transfer a portion of the credit to a contributor in the
manner provided in section 3 of this 2001 Act. No more than 80
percent of the credit may be transferred.
' (4)(a) The credit allowed under this section may be taken for
the tax year in which the farmworker housing project is completed
or in any of the nine tax years succeeding the tax year in which
the project is completed.
' (b) The credit allowed in any one tax year may not exceed 20
percent of the amount determined under subsection (2) of this
section.
' (5)(a) To claim a credit under this section, a taxpayer must
show in each year following the completion of a farmworker
housing project that the housing continues to be operated as
farmworker housing.
' (b) A taxpayer need not make the showing required in
paragraph (a) of this subsection if the Housing and Community
Services Department waives the requirement after the taxpayer has
successfully met the requirement for the first five years after
completion of the housing project.
' (c) The Housing and Community Services Department shall
determine by rule the factors necessary to grant a waiver. Such
factors may include a documented decline in a particular area for
farmworker housing. + }
' { - (4) - } { + (6) + } The credit shall apply only to a
farmworker housing project that is located within this state and
physically begun on or after January 1, 1990.
' { - (5)(a) - } { + (7)(a) + } A credit { - is not - }
{ + may not be + } allowed under this section unless the
taxpayer claiming credit under this section:
' (A) Obtains a letter of credit approval from the Housing and
Community Services Department pursuant to ORS 315.167; and
' (B) Files with the Department of Revenue an annual
certification providing that all occupied units for which credit
is being claimed are occupied by farmworkers and their immediate
families.
' (b) The certification described under this subsection shall
be made on the form and in the time and manner prescribed by the
Department of Revenue.
' { - (6) - } { + (8) + } Except as provided under
subsection { - (7) - } { + (9) + } of this section, the
credit allowed in any one year may not exceed the tax liability
of the taxpayer.
' { - (7) - } { + (9) + } Any tax credit otherwise allowable
under this section that is not used by the taxpayer in a
particular tax year may be carried forward and offset against the
taxpayer's tax liability for the next succeeding tax year. Any
credit remaining unused in { - such - } { + the + } next
succeeding tax year may be carried forward and used in the second
succeeding tax year, and likewise any credit not used in that
second succeeding tax year may be carried forward and used in the
third succeeding tax year, and any credit not used in that third
succeeding tax year may be carried forward and used in the fourth
succeeding tax year, and any credit not used in that fourth
succeeding tax year may be carried forward and used in the fifth
succeeding tax year, { + and any credit not used in that fifth
succeeding tax year may be carried forward and used in the sixth
succeeding tax year, and any credit not used in that sixth
succeeding tax year may be carried forward and used in the
seventh succeeding tax year, and any credit not used in that
seventh succeeding tax year may be carried forward and used in
the eighth succeeding tax year, and any credit not used in that
eighth succeeding tax year may be carried forward and used in the
ninth succeeding tax year, + } but may not be carried forward for
any tax year thereafter.
' { - (8)(a) - } { + (10)(a) + } The credit provided by this
section is not in lieu of any depreciation or amortization
deduction for the project to which the taxpayer otherwise may be
entitled under ORS chapter 316 or 317 for { - such - }
{ + the + } year.
' (b) The taxpayer's adjusted basis for determining gain or
loss may not be further decreased by any tax credits allowed
under this section.
' { - (9)(a) If the taxpayer is a person who is not, and will
not be, the owner or operator of the farmworker housing, the
taxpayer is entitled to the credit allowed under this section
only if, upon completion of the farmworker housing project and
first occupation by farmworkers, the housing complies with all
safety or health laws, rules, regulations and standards
applicable for farmworker housing. - }
' { - (b) If the taxpayer is a person who is, or will be, the
owner or operator of the farmworker housing at any time during
the period for which the credit is claimed, the housing must: - }
' { + (11) For a taxpayer to receive a credit under this
section, the farmworker housing must: + }
' { - (A) - } { + (a) + } Comply with all occupational
safety or health laws, rules, regulations and standards;
' { - (B) - } { + (b) + } If registration is required, be
registered as a farmworker camp with the Department of Consumer
and Business Services under ORS 658.750; { - and - }
' { - (C) - } { + (c) + } Upon occupancy and if an
indorsement is required, be operated by a person who holds a
valid indorsement as a farmworker camp operator under ORS
658.730 { + ; and + }
' { + (d) Continue to be operated as farmworker housing for a
period of at least 10 years after the completion of the
farmworker housing project, unless a waiver has been granted
under subsection (5) of this section + }.
' { - (c) For purposes of this section, 'owner' does not
include a person whose only interest in the housing is as holder
of a security interest. - }
' { - (10)(a) - } { + (12)(a) + } Pursuant to the procedures
for a contested case under ORS 183.310 to 183.550, the Department
of Revenue may order the disallowance of the credit allowed under
this section if it finds, by order, that:
' (A) The credit was obtained by fraud or misrepresentation; or
' (B) In the event that an owner or operator claims or claimed
the credit:
' (i) The taxpayer has failed { + to continue to + }
substantially
{ - to - } comply with the occupational safety or health laws,
rules, regulations or standards;
' (ii) After occupancy and if registration is required, the
farmworker housing is not registered as a farmworker camp with
the Department of Consumer and Business Services under ORS
658.750;
{ - or - }
' (iii) After occupancy and if an indorsement is required, the
farmworker housing is not operated by a person who holds a valid
indorsement as a farmworker camp operator under ORS 658.730 { + ;
or
' (iv) The taxpayer has failed to make a showing that the
housing continues to be operated as farmworker housing as
required under subsection (5)(a) of this section and the taxpayer
has not been granted a waiver by the Housing and Community
Services Department under subsection (5)(b) of this section + }.
' (b) If the tax credit is disallowed pursuant to this
subsection, notwithstanding ORS 314.410 or other law, all prior
tax relief provided to the taxpayer shall be forfeited and the
Department of Revenue shall proceed to collect those taxes not
paid by the taxpayer as a result of the prior granting of the
credit.
' (c) If the tax credit is disallowed pursuant to this
subsection, the taxpayer shall be denied any further credit
provided under this section, in connection with the farmworker
housing project, as the case may be, from and after the date that
the order of disallowance becomes final.
' { - (11) - } { + (13) + } In the event that the farmworker
housing is destroyed by fire, flood, natural disaster or act of
God before all of the credit has been used, the taxpayer may
nevertheless claim the credit as if no destruction had taken
place. In the event of fire, if the fire chief of the fire
protection district or unit determines that the fire was caused
by arson, as defined in ORS 164.315 and 164.325, by the taxpayer
or by another at the taxpayer's direction, then the fire chief
shall notify the Department of Revenue. Upon conviction of arson,
the Department of Revenue shall disallow the credit in accordance
with subsection
{ - (10) - } { + (12) + } of this section.
' { - (12)(a) - } { + (14)(a) + } A nonresident individual
shall be allowed the credit computed in the same manner and
subject to the same limitations as the credit allowed a resident
by this section. However, the credit shall be prorated using the
proportion provided in ORS 316.117.
' (b) If a change in the taxable year of a taxpayer occurs as
described in ORS 314.085, or if the Department of Revenue
terminates the taxpayer's taxable year under ORS 314.440, the
credit allowed by this section shall be prorated or computed in a
manner consistent with ORS 314.085.
' (c) If a change in the status of a taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed by this section shall be determined in a manner
consistent with ORS 316.117.
' { - (13) - } { + (15) + } The Department of Revenue may
adopt rules for carrying out the provisions of this section.
' { + SECTION 2. + } { + Sections 3 and 4 of this 2001 Act
are added to and made a part of ORS chapter 315. + }
' { + SECTION 3. + } { + (1) A taxpayer that is a
contributor is allowed a credit against the taxes otherwise due
under ORS chapter 316, if the taxpayer is a resident individual,
or ORS chapter 317, if the taxpayer is a corporation, to the
extent the owner or operator of farmworker housing transferred a
portion of the credit allowed to the owner or operator under ORS
315.164.
' (2) An owner or operator of farmworker housing may transfer a
portion of the credit allowed to the owner or operator under ORS
315.164 to one or more contributors in portions that do not total
more than 80 percent of the total credit the owner or operator
may claim.
' (3) To receive a credit under this section:
' (a) The owner or operator and contributor must jointly file a
statement with the Department of Revenue stating the portion of
credit the contributor is allowed to claim and any other
information the department may require by rule; and
' (b) The contributor must show that upon completion of the
farmworker housing project and first occupation by farmworkers,
the housing complies with all occupational safety or health laws,
rules, regulations and standards applicable for farmworker
housing.
' (4) A contributor remains eligible to receive a credit under
this section even if the owner or operator of the farmworker
housing becomes ineligible for the credit as a result of:
' (a) Failure to file the annual certification under ORS
315.164 (7);
' (b) Failure to continue to substantially comply with
occupational safety or health laws, rules, regulations or
standards under ORS 315.164 (11);
' (c) Failure to register as a farmworker camp with the
Department of Consumer and Business Services under ORS 658.750;
' (d) Failure of the operator to hold a valid indorsement as a
farmworker camp operator under ORS 658.730; or
' (e) Failure to comply with any other rules or provisions
relating to the operation or maintenance of the farmworker
housing after the contributor has completed work on the project.
' (5)(a) A contributor does not remain eligible to receive a
credit under this section if the Department of Revenue finds, by
order of a disallowance of credit and pursuant to the procedures
for a contested case under ORS 183.310 to 183.550, that the
contributor obtained the credit by fraud or misrepresentation,
including a finding that the housing did not comply with all
occupational safety or health laws, rules, regulations and
standards applicable for farmworker housing at the time the
housing was completed.
' (b) If the credit is disallowed pursuant to this subsection,
notwithstanding ORS 314.410 or other law, all prior tax relief
provided to the taxpayer shall be forfeited and the department
shall proceed to collect those taxes not paid by the taxpayer as
a result of the prior granting of the credit.
' (c) If the credit is disallowed pursuant to this subsection,
the taxpayer shall be denied any further credit provided under
this section, in connection with the farmworker housing project,
as the case may be, from and after the date that the order of
disallowance becomes final.
' (6)(a) The credit allowed under this section may be taken for
the tax year in which the farmworker housing project is completed
or in any of the nine tax years succeeding the tax year in which
the project is completed.
' (b) The credit allowed in any one tax year may not exceed 20
percent of the amount determined under subsection (2) of this
section that was transferred to the contributor claiming the
credit.
' (7) Except as provided under subsection (8) of this section,
the credit allowed in any one year may not exceed the tax
liability of the taxpayer.
' (8) Any tax credit otherwise allowable under this section
that is not used by the taxpayer in a particular tax year may be
carried forward and offset against the taxpayer's tax liability
for the next succeeding tax year. Any credit remaining unused in
such next succeeding tax year may be carried forward and used in
the second succeeding tax year, and likewise any credit not used
in that second succeeding tax year may be carried forward and
used in the third succeeding tax year, and any credit not used in
that third succeeding tax year may be carried forward and used in
the fourth succeeding tax year, and any credit not used in that
fourth succeeding tax year may be carried forward and used in the
fifth succeeding tax year, and any credit not used in that fifth
succeeding tax year may be carried forward and used in the sixth
succeeding tax year, and any credit not used in that sixth
succeeding tax year may be carried forward and used in the
seventh succeeding tax year, and any credit not used in that
seventh succeeding tax year may be carried forward and used in
the eighth succeeding tax year, and any credit not used in that
eighth succeeding tax year may be carried forward and used in the
ninth succeeding tax year, but may not be carried forward for any
tax year thereafter.
' (9)(a) A nonresident individual shall be allowed the credit
computed in the same manner and subject to the same limitations
as the credit allowed a resident by this section. However, the
credit shall be prorated using the proportion provided in ORS
316.117.
' (b) If a change in the taxable year of a taxpayer occurs as
described in ORS 314.085, or if the department terminates the
taxpayer's taxable year under ORS 314.440, the credit allowed by
this section shall be prorated or computed in a manner consistent
with ORS 314.085.
' (c) If a change in the status of a taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed by this section shall be determined in a manner
consistent with ORS 316.117.
' (10) The department may adopt rules for carrying out the
provisions of this section. + }
' { + SECTION 4. + } { + Upon an order of the disallowance
of a credit for farmworker housing under ORS 315.164 (12) or
section 3 (5) of this 2001 Act, the Department of Revenue
immediately shall collect any taxes due by reason of the
disallowance and shall have the benefit of all the laws of this
state pertaining to the collection of income and excise taxes. An
assessment of the taxes is not necessary and a statute of
limitation shall not preclude the collection of the taxes. + }
' { + SECTION 5. + } ORS 315.167 is amended to read:
' 315.167. (1) Prior to beginning a seasonal or year-round
farmworker housing project for which credit under ORS 315.164
will be claimed, a taxpayer shall apply to the Department of
Consumer and Business Services for a letter of credit approval.
' (2) The application shall be on such form as is prescribed by
the Department of Consumer and Business Services and shall
provide:
' (a) The name, address and taxpayer identification number of
the taxpayer;
' (b) The location of the proposed farmworker housing;
' (c) A description of the project identifying the type of
housing that is the subject of the project;
' (d) An estimate of the eligible costs of the project; and
' (e) Any other information as the Department of Consumer and
Business Services may require.
' (3) The Department of Consumer and Business Services shall
consider applications in the chronological order in which the
applications are filed with the department.
' (4) Applications filed in compliance with this section shall
be approved by the Department of Consumer and Business Services
to the extent that the total of estimated eligible costs for all
approved projects for the calendar year is equal to or less than
{ - $3.3 - } { + $7.5 + } million. No application shall be
approved if the addition of the estimated eligible costs of the
project to the estimated eligible costs for all approved projects
for the calendar year would exceed { - $3.3 - } { + $7.5 + }
million.
' (5) Upon approval of an application, the Department of
Consumer and Business Services shall send a letter of credit
approval to the taxpayer. The letter of credit approval shall
state the approved amount of estimated eligible costs for the
project.
' (6) At the conclusion of each calendar year, the Department
of Consumer and Business Services shall send a list of the names,
addresses and taxpayer identification numbers of taxpayers to
whom a letter of credit approval has been issued under this
section during the calendar year, along with approved amounts of
estimated eligible costs for each project, to the Department of
Revenue.
' (7) Notwithstanding that a letter of credit approval has been
issued to a taxpayer under this section, the Department of
Revenue may disallow, in whole or in part, a claim for credit
under ORS 315.164 upon the Department of Revenue's determination
that under the provisions of ORS 315.164 the taxpayer is not
entitled to the credit or is only entitled to a portion of the
amount claimed.
' { + SECTION 6. + } ORS 317.147 is amended to read:
' 317.147. (1) As used in this section:
' (a) ' { - Commercial - } Lending institution' means a bank,
mortgage banking company, trust company, savings bank, savings
and loan association, credit union, national banking association,
federal savings and loan association { + , + } { - or - }
federal credit union maintaining an office in this state { + ,
nonprofit community development financial institution or
nonprofit public benefit corporation operating as a lending
institution + }.
' (b) 'Seasonal farmworker housing' has the meaning given the
term under ORS 315.164.
' (c) 'Year-round farmworker housing' has the meaning given the
term under ORS 315.164.
' (2)(a) A { - commercial - } lending institution shall be
allowed a credit against the taxes otherwise due under this
chapter for the tax year equal to { - 30 - } { + 50 + }
percent of the interest income earned during the tax year on
loans to finance only costs directly associated with construction
or rehabilitation of seasonal or year-round farmworker housing
if, at the time the loan is made, the borrower certifies, to the
satisfaction of the lender, that upon completion of the
construction or rehabilitation and first occupation by
farmworkers, the housing will comply with all { +
occupational + } safety or health laws, rules, regulations and
standards applicable for farmworker housing and that the housing
will be occupied only by seasonal or year-round farmworkers and
their immediate families.
' (b) A copy of the certification described under paragraph (a)
of this subsection shall be submitted to the Department of
Revenue at the time that a credit under this section is first
claimed.
' (3) The credit allowed under this section shall apply only to
loans to construct or rehabilitate seasonal or year-round
farmworker housing located within this state.
' (4) This credit shall apply only to loans made on or after
January 1, 1990.
' (5) The credit allowed in any one year { - shall - } { +
may + } not exceed the tax liability of the taxpayer.
' (6) If the loan has a term of longer than 10 years, then the
credit shall be allowed only for the tax year of the taxpayer
during which the loan is made and the nine tax years immediately
following.
' (7) The credit allowed under this section shall not apply to
loans in which the interest rate charged exceeds 13-1/2 percent
per annum.
' (8) The credit allowed under this section shall apply only to
interest income from the loan and shall not apply to any other
loan fees or other charges collected by the { - commercial - }
lending institution with respect to the loan.
' (9) The credit allowed under this section shall only apply to
interest income actually collected by the { - commercial - }
lending institution during the tax year.
' (10)(a) Except as provided in paragraph (b) of this
subsection, if the { - commercial - } lending institution
sells the loan to another { - commercial - } lending
institution { - as defined in subsection (1) of this
section - } , then the credit shall pass to the assignee or
transferee of the loan, subject to the same conditions and
limitations as set forth in this section.
' (b) A { - commercial - } lending institution may assign,
sell or otherwise transfer the loan to another person and retain
the right to claim the credit granted under this section if the
{ - commercial - } lending institution also retains
responsibility for servicing the loan.
' { + (c)(A) A lending institution that is not subject to
taxation under this chapter may sell or otherwise transfer the
credit allowed to the lending institution under this section to a
taxpayer that is subject to taxation under this chapter.
' (B) A transferee of a credit under this section shall be
allowed the credit for the tax years that would have been
allowable to the transferor had the transfer not occurred.
' (C) The Department of Revenue shall by rule establish
procedures for transferring a credit under this section. + }
' { + SECTION 7. + } Section 6, chapter 963, Oregon Laws
1989, as amended by section 56, chapter 746, Oregon Laws 1995, is
amended to read:
' { + Sec. 6. + } (1) ORS 315.164 shall apply to seasonal or
year-round farmworker housing projects completed in tax years
that begin on or after the January 1 immediately following the
date that both chapter 962, Oregon Laws 1989, and chapter 964,
Oregon Laws 1989, have become both effective and operative
{ - and which are completed on or before December 31, 2001 - } .
' (2) ORS 317.147 applies to loans made in tax years that begin
on or after the January 1 immediately following the date that
both chapter 964, Oregon Laws 1989, and chapter 962, Oregon Laws
1989, have become both effective and operative { - and which
are made on or before December 31, 2001 - } .
' { + SECTION 8. + } Section 5, chapter 766, Oregon Laws
1991, as amended by section 58, chapter 746, Oregon Laws 1995, is
amended to read:
' { + Sec. 5. + } ORS 315.164 shall apply to seasonal or
year-round farmworker housing projects completed in tax years
that begin on or after January 1, 1991 { - , and that are
completed on or before December 31, 2001 - } .
' { + SECTION 8a. + } Section 2, chapter 766, Oregon Laws
1991, as amended by section 57, chapter 746, Oregon Laws 1995, is
amended to read:
' { + Sec. 2. + } The amendments to ORS 317.147 by section 1,
chapter 766, Oregon Laws 1991, apply to loans made in tax years
that begin on or after January 1, 1990 { - , and on or before
December 31, 2001 - } .
' { + SECTION 9. + } ORS 314.752 is amended to read:
' 314.752. (1) Except as provided in ORS 314.740 (5)(b), the
tax credits allowed or allowable to a C corporation for purposes
of ORS chapter 317 or 318 shall not be allowed to an S
corporation. The business tax credits allowed or allowable for
purposes of ORS chapter 316 shall be allowed or are allowable to
the shareholders of the S corporation.
' (2) In determining the tax imposed under ORS chapter 316, as
provided under ORS 314.734, on income of the shareholder of an S
corporation, there shall be taken into account the shareholder's
pro rata share of business tax credit (or item thereof) that
would be allowed to the corporation (but for subsection (1) of
this section) or recapture or recovery thereof. The credit (or
item thereof), recapture or recovery shall be passed through to
shareholders in pro rata shares as determined in the manner
prescribed under section 1377(a) of the Internal Revenue Code.
' (3) The character of any item included in a shareholder's pro
rata share under subsection (2) of this section shall be
determined as if such item were realized directly from the source
from which realized by the corporation, or incurred in the same
manner as incurred by the corporation.
' (4) If the shareholder is a nonresident and there is a
requirement applicable for the business tax credit that in the
case of a nonresident that the credit be allowed in the
proportion provided in ORS 316.117, then that provision shall
apply to the nonresident shareholder.
' (5) As used in this section, 'business tax credit' means a
tax credit granted to personal income taxpayers to encourage
certain investment, to create employment, economic opportunity or
incentive or for charitable, educational, scientific, literary or
public purposes that is listed under this subsection as a
business tax credit or is designated as a business tax credit by
law or by the Department of Revenue by rule and includes but is
not limited to the following credits: ORS 315.104 (forestation
and reforestation), ORS 315.134 (fish habitat improvement), ORS
315.138 (fish screening, by-pass devices, fishways), ORS 315.156
(crop gleaning), ORS 315.164 { + and section 3 of this 2001
Act + } (farmworker housing), ORS 315.204 (dependent care
assistance), ORS 315.208 (dependent care facilities), ORS 315.234
(child development program contributions), ORS 315.254 (youth
apprenticeship sponsorship), ORS 315.304 (pollution control
facility), ORS 315.324 (plastics recycling), ORS 315.354 and ORS
469.207 (energy conservation facilities), ORS 315.504 (Oregon
Capital Corporation), ORS 315.604 (bone marrow transplant
expenses) and ORS 317.115 (fueling stations necessary to operate
an alternative fuel vehicle).
' { + SECTION 10. + } { + Sections 3 and 4 of this 2001 Act
and the amendments to ORS 314.752, 315.164, 315.167 and 317.147
and section 6, chapter 963, Oregon Laws 1989, and section 5,
chapter 766, Oregon Laws 1991, by sections 1, 5, 6, 7, 8 and 9 of
this 2001 Act apply to farmworker housing completed in tax years
beginning on or after January 1, 2002. + } ' .
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