74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
 
                            Enrolled
 
                         House Bill 2026
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of House Interim Task Force on
  Veterans Affairs and Head Start)
 
 
                     CHAPTER ................
 
 
                             AN ACT
 
 
Relating to taxation of military personnel; creating new
  provisions; amending ORS 316.791; and prescribing an effective
  date.
 
Be It Enacted by the People of the State of Oregon:
 
  SECTION 1. ORS 316.791 is amended to read:
  316.791. Compensation, including death gratuity and other
qualified military benefits described in section 134 of the
Internal Revenue Code, received by a member of the Oregon
National Guard, the military reserve forces or the organized
militia of any other state or territory of the United States
 { - , that is attributable to service performed after a change
in status from Title 32 to Title 10 of the United States Code,
and before the termination of Title 10 status, - }  is exempt
from taxation under this chapter { + , if:
  (1) The compensation is attributable to military service
performed when the taxpayer is away from the home of the taxpayer
overnight;
  (2) The taxpayer is required to be away from home overnight in
order to perform the service described in subsection (1) of this
section; and
  (3) The service described in subsection (1) of this section is
of a duration of at least three consecutive weeks, although the
consecutive weeks of service need not be in the same tax
year + }.
  SECTION 2.  { + (1) Notwithstanding ORS 305.270 or 314.415 or
other law limiting the period of time within which a refund of
personal income tax may be made, a taxpayer may file a claim for
refund of tax paid for a tax year beginning on or after January
1, 2001, and before January 1, 2005, if the claim for refund is
based on the inclusion within gross income of compensation
described in ORS 316.791, for military service performed on or
after September 11, 2001.
  (2) The Department of Revenue shall refund amounts due for a
claim described in subsection (1) of this section if the claim is
allowable and the claim has been filed with the department before
July 1, 2008. + }
  SECTION 3.  { + Section 2 of this 2007 Act is repealed on
January 2, 2010. + }
 
 
 
 
Enrolled House Bill 2026 (HB 2026-INTRO)                   Page 1
 
 
 
  SECTION 4.  { + This 2007 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fourth
Legislative Assembly adjourns sine die. + }
                         ----------
 
 
Passed by House March 28, 2007
 
 
      ...........................................................
                                             Chief Clerk of House
 
      ...........................................................
                                                 Speaker of House
 
Passed by Senate June 11, 2007
 
 
      ...........................................................
                                              President of Senate
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2026 (HB 2026-INTRO)                   Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2007
 
Approved:
 
......M.,............., 2007
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2007
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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