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 1765
 
                         Minority Report
 
                           A-Engrossed
 
                    House Joint Resolution 15
                  Ordered by the Senate June 18
    Including Senate Minority Report Amendments dated June 18
 
Sponsored by nonconcurring members of the Senate Committee on
  Rules: Senators KRUSE, FERRIOLI
 
 
                             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.
 
    { - Encourages Governor to designate state ambassadors to
represent state in foreign markets. Encourages Governor to
reimburse ambassadors for actual expenses, including travel. - }
   { +  Proposes amendment to Oregon Constitution to allow
personal income tax credit for contributions to food bank or
other charitable organization.
  Refers proposed amendment to people for their approval or
rejection at next regular general election. + }
 
                        JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
  Oregon:
  PARAGRAPH 1. The Constitution of the State of Oregon is amended
by creating a new section 15 to be added to and made a part of
Article IX, such section to read:
   { +  SECTION 15. + }  { + (1) A taxpayer shall be allowed a
credit against personal income taxes otherwise due for amounts
contributed during the tax year to a food bank or other
charitable organization.
  (2) The amount of the credit allowed under subsection (1) of
this section shall be the lesser of:
  (a) The total contribution, not to exceed $50 on a separate
return and not to exceed $100 on a joint return; or
  (b) The tax liability of the taxpayer.
  (3) The credit allowed under this section may not be carried
over to another tax year.
  (4) The credit allowed under this section is in addition to any
charitable contribution deduction allowable to the taxpayer.
  (5) A nonresident shall be allowed the credit under this
section.
  (6) This section applies to tax years beginning on or after
January 1, 2009. + }
 
  PARAGRAPH 2.  { + The amendment proposed by this resolution
shall be submitted to the people for their approval or rejection
at the next regular general election held throughout this
state. + }
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