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 1730
House Bill 3508
Sponsored by Representative DINGFELDER; Representative ROSENBAUM
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.
Creates sunset provision for personal income or corporate
excise or income tax expenditures that are not required under
federal law or Oregon Constitution, or to avoid double taxation.
Creates Oregon Tax Expenditure Commission.
A BILL FOR AN ACT
Relating to tax expenditures; creating new provisions; amending
ORS 469.720 and section 19, chapter 954, Oregon laws 2001;
repealing ORS 315.311, 316.074, 316.789, 317.111, 468A.095,
468A.096 and 468A.098; and providing for revenue raising that
requires approval by a three-fifths majority.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Except as provided in ORS 315.113 (8), a credit
under ORS 315.113 may not be claimed for tax years beginning on
or after January 1, 2012. + }
SECTION 2. { + A certificate may not be issued under ORS
496.260 on or after January 1, 2012, for a fish habitat
improvement tax credit under ORS 315.134. + }
SECTION 3. { + The State Department of Fish and Wildlife may
not issue a preliminary certificate under ORS 315.138 on or after
January 1, 2012. + }
SECTION 4. { + Except as provided in ORS 315.156 (4), a credit
under ORS 315.156 may not be claimed for tax years beginning on
or after January 1, 2012. + }
SECTION 5. { + The Housing and Community Services Department
may not issue a letter of credit approval under ORS 315.167 on or
after January 1, 2012. + }
SECTION 6. ORS 315.208 does not apply to tax years beginning on
or after January 1, 2012.
SECTION 7. { + Except as provided in ORS 315.237 (6), a credit
under ORS 315.237 may not be claimed for tax years beginning on
or after January 1, 2012. + }
SECTION 8. { + Except as provided in ORS 315.254 (3), a credit
under ORS 315.254 may not be claimed for tax years beginning on
or after January 1, 2012. + }
SECTION 9. { + The Employment Department may not authorize
issuance of a certificate under ORS 315.259 on or after January
1, 2012. + }
SECTION 10. { + ORS 315.262 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 11. { + ORS 315.266 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 12. { + Except as provided in ORS 315.271 (4), a
credit under ORS 315.271 may not be claimed for tax years
beginning on or after January 1, 2012. + }
SECTION 13. { + If the construction or installation of a
pollution control facility is commenced after December 31, 2011,
the facility may not be certified under ORS 468.170. + }
SECTION 14. { + ORS 315.311, 468A.095, 468A.096 and 468A.098
are repealed. + }
SECTION 15. { + An application for certification of an
investment to collect, transport or process reclaimed plastic or
to manufacture a reclaimed plastic product may not be certified
under ORS 468.466 on or after January 1, 2012. + }
SECTION 16. { + An application for preliminary certification
of a facility may not be issued under ORS 469.210 on or after
January 1, 2012. + }
SECTION 17. { + Except as provided in ORS 315.507 (5), a
credit may not be claimed under ORS 315.507 for a tax year
beginning on or after January 1, 2012. + }
SECTION 18. { + The Economic and Community Development
Department may not certify an advanced telecommunications
facility under ORS 285C.530 on or after January 1, 2012. + }
SECTION 19. { + The Oregon Film and Video Office may not issue
a certificate under ORS 315.514 on or after January 1, 2012. + }
SECTION 20. { + ORS 315.610 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 21. Section 19, chapter 954, Oregon Laws 2001, is
amended to read:
{ + Sec. 19. + } { - Section 18 of this 2001 Act - }
{ + ORS 315.675 + } applies to tax years beginning on or after
January 1, 2002, and before January 1, { - 2013 - } { +
2012 + }.
SECTION 22. { + ORS 316.074 is repealed. + }
SECTION 23. { + Except as provided in ORS 316.076 (3), a
deduction under ORS 316.076 may not be claimed for tax years
beginning on or after January 1, 2012. + }
SECTION 24. { + Except as provided in ORS 316.078 (5), a
credit under ORS 316.078 may not be claimed for tax years
beginning on or after January 1, 2012. + }
SECTION 25. { + A credit may not be claimed under ORS 316.079
for tax years beginning on or after January 1, 2012. + }
SECTION 26. { + A credit under ORS 316.085 may not be claimed
for tax years beginning on or after January 1, 2012. + }
SECTION 27. { + A credit may not be claimed under ORS 316.087
for tax years beginning on or after January 1, 2012. + }
SECTION 28. { + Except as provided in ORS 316.095 (4), a
credit may not be claimed under ORS 316.095 for tax years
beginning on or after January 1, 2012. + }
SECTION 29. { + A credit may not be claimed under ORS 316.099
for tax years beginning on or after January 1, 2012. + }
SECTION 30. A credit may not be claimed under ORS 316.102 for
tax years beginning on or after January 1, 2012.
SECTION 31. { + The State Department of Energy may not certify
an alternative energy device or solar electric system under ORS
469.170 on or after January 1, 2012. + }
SECTION 32. { + The Office of Rural Health may not certify an
individual under ORS 442.561, 442.562, 442.563 or 442.564 as
eligible for a tax credit under ORS 315.613 or 315.616 on or
after January 1, 2012. + }
SECTION 33. { + A credit may not be claimed under ORS 316.148
for tax years beginning on or after January 1, 2012. + }
SECTION 34. { + A credit may not be claimed under ORS 316.157
for tax years beginning on or after January 1, 2012. + }
SECTION 35. { + ORS 316.159 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 36. { + ORS 316.680 (1)(b), (c), (e), (h) and (i) do
not apply to tax years beginning on or after January 1, 2012. + }
SECTION 37. { + ORS 316.681 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 38. { + ORS 316.695 (1)(d)(B) and (7) do not apply to
tax years beginning on or after January 1, 2012. + }
SECTION 39. { + ORS 316.699 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 40. { + ORS 316.744 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 41. { + A credit may not be claimed under ORS 316.758
for tax years beginning on or after January 1, 2012. + }
SECTION 42. { + A credit may not be claimed under ORS 316.765
for tax years beginning on or after January 1, 2012. + }
SECTION 43. { + The Economic and Community Development
Department may not issue a preliminary certification under ORS
285C.503 on or after January 1, 2012. + }
SECTION 44. { + ORS 316.789 is repealed. + }
SECTION 45. { + ORS 316.812 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 46. { + ORS 316.832 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 47. { + ORS 316.834 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 48. { + ORS 316.838 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 49. { + ORS 316.846 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 50. { + ORS 316.848 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 51. { + The Housing and Community Services Department
may not issue a certificate under ORS 317.097 on or after January
1, 2012. + }
SECTION 52. { + ORS 317.111 is repealed. + }
SECTION 53. ORS 469.720 is amended to read:
469.720. (1) A dwelling owner who is or who rents to a
residential fuel oil customer, or who is or who rents to a wood
heating resident, may not apply for low-interest financing under
ORS 469.710 to 469.720 unless:
(a) The dwelling owner, customer or resident has first
requested and obtained an energy audit from a fuel oil dealer, a
publicly owned utility or an investor-owned utility or from a
person under contract with the State Department of Energy under
ORS 316.744, { - 317.111, - } 317.386 and 469.631 to 469.687;
(b) The dwelling owner first submits to the department written
permission to inspect the installations to verify that
installation of energy conservation measures has been made;
(c) The dwelling owner presents to the lending institution a
copy of the energy audit together with certification that the
dwelling in question receives space heating from fuel oil or wood
and a copy of the written permission to inspect submitted to the
department under paragraph (b) of this subsection; and
(d) The dwelling owner does not receive any other state
incentives for that part of the cost of the energy conservation
measures to be financed by the loan.
(2) Any dwelling owner applying for low-interest financing
under ORS 469.710 to 469.720 who is or who rents to a residential
fuel oil customer, or who is or who rents to a wood heating
resident, may use without obtaining a new energy audit any
assistance and technical advice obtained from an energy supplier
before November 1, 1981, under chapter 887, Oregon Laws 1977, or
from a public utility under chapter 889, Oregon Laws 1977,
including an estimate of cost for installation of weatherization
materials.
SECTION 54. { + Except as provided in ORS 317.112 (2), a
credit under ORS 317.112 may not be claimed for tax years
beginning on or after January 1, 2012. + }
SECTION 55. { + ORS 317.122 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 56. { + A sponsor and the county assessor may not
certify a business firm under ORS 285C.403 on or after January 1,
2012. + }
SECTION 57. { + ORS 317.147 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 58. { + ORS 317.267 (2) does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 59. { + ORS 317.273 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 60. { + ORS 317.307 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 61. { + ORS 317.310 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 62. { + ORS 317.319 (2) does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 63. { + ORS 317.383 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 64. { + ORS 317.386 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 65. { + ORS 317.476 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 66. { + ORS 317.478 (3) does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 67. { + ORS 317.665 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 68. { + ORS 317.720 does not apply to tax years
beginning on or after January 1, 2012. + }
SECTION 69. { + (1) There is established the Oregon Tax
Expenditure Commission consisting of five members appointed by
the Governor and subject to confirmation by the Senate in the
manner prescribed in ORS 171.562 and 171.565.
(2) Members of the commission must be residents of this state
who are well informed on the principles of individual and
corporate excise tax expenditures and who represent a variety of
economic interests, including business, labor and retirees.
(3) The term of office of each member is four years, but a
member serves at the pleasure of the Governor. Before the
expiration of the term of a member, the Governor shall appoint a
successor whose term begins on January 1 next following. A member
is eligible for reappointment. If there is a vacancy for any
cause, the Governor shall make an appointment to become
immediately effective for the unexpired term. + }
SECTION 70. { + (1) The Oregon Tax Expenditure Commission
shall select one of its members as chairperson and another as
vice chairperson, with duties and powers necessary for the
performance of the functions of the offices.
(2) A majority of the members of the commission constitutes a
quorum for the transaction of business.
(3) The vote of a majority of the quorum is required to conduct
official business. + }
SECTION 71. { + The Oregon Tax Expenditure Commission shall
meet at least once every three months at a place, day and hour
determined by the chairperson. The commission may also meet at
other times and places specified by the call of a majority of the
members. + }
SECTION 72. { + (1) The Oregon Tax Expenditure Commission
shall:
(a) Analyze the tax expenditure laws of this state; and
(b) Make findings and recommendations regarding tax
expenditures to the Legislative Assembly in the manner prescribed
in ORS 192.230 to 192.250.
(2) The commission may adopt rules necessary to carry out the
powers and duties of sections 69 to 72 of this 2007 Act. + }
SECTION 73. { + Notwithstanding the term of office specified
by section 69 of this 2007 Act, of the members first appointed to
the Oregon Tax Expenditure Commission:
(1) One shall serve for a term ending December 31, 2008;
(2) One shall serve for a term ending December 31, 2009;
(3) One shall serve for a term ending December 31, 2010; and
(4) Two shall serve for terms ending December 31, 2011. + }
----------