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 3565
 
                         House Bill 3514
 
Sponsored by Representative BUCKLEY; Representatives CLEM, COWAN,
  C EDWARDS, GALIZIO, ROBLAN, WITT
 
 
                             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.
 
  Requires taxpayer to add to federal taxable income for Oregon
tax purposes any amounts claimed as deductions for wages paid, if
wages were paid to undocumented worker.
  Applies to tax years beginning on or after January 1, 2008.
 
                        A BILL FOR AN ACT
Relating to eliminating tax deductions for wages of undocumented
  workers; 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.  { + Section 2 of this 2007 Act is added to and made
a part of ORS chapter 316. + }
  SECTION 2.  { + (1) In addition to any other modification to
federal taxable income in this chapter, there shall be added to
federal taxable income the amount claimed for federal tax
purposes by the taxpayer as a deduction for wages paid, if the
wages were paid to an undocumented worker.
  (2) As used in this section, 'undocumented worker' means an
employee of the taxpayer for whom the taxpayer does not have
records or is otherwise unable to verify that the employee is a
legal resident of the United States. + }
  SECTION 3.  { + Section 2 of this 2007 Act applies to tax years
beginning on or after January 1, 2008. + }
  SECTION 4.  { + Section 5 of this 2007 Act is added to and made
a part of ORS chapter 317. + }
  SECTION 5.  { + (1) In addition to any other modification to
federal taxable income in this chapter, there shall be added to
federal taxable income the amount claimed for federal tax
purposes by the taxpayer as a deduction for wages paid, if the
wages were paid to an undocumented worker.
  (2) As used in this section, 'undocumented worker' means an
employee of the taxpayer for whom the taxpayer does not have
records or is otherwise unable to verify that the employee is a
legal resident of the United States. + }
  SECTION 6.  { + Section 5 of this 2007 Act applies to tax years
beginning on or after January 1, 2008. + }
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