74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 1473
 
                         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)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Modifies exemption from personal income tax for military duty
compensation to include any service performed by National Guard
or military reserves while on active duty, if duty consists of
service away from home for period of three consecutive weeks or
more.
  Permits filing of claims for refund for certain tax years for
which existing statute of limitations would bar claims.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR 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. + }
  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. + }
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