74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
SMRA to HJR 15
 
LC 1765/HJR 15-MR3
 
                     SENATE MINORITY REPORT
                          AMENDMENTS TO
                    HOUSE JOINT RESOLUTION 15
 
                             June 18
 
President Courtney:
  A minority of your Committee on Rules, to whom was referred
House Joint Resolution 15, having had the same under
consideration, respectfully reports it back with the
recommendation that it do be adopted with the following
amendments:
 
  Delete lines 2 through 12 of the printed joint resolution.
  Delete lines 14 through 19 and insert:
  '  { +  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. + } ' .
 
                         /sJeff Kruse
                           Senator
 
                         /sTed Ferrioli
                           Senator
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