75th OREGON LEGISLATIVE ASSEMBLY--2009 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 1305
House Bill 2067
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of House Interim Committee on
Revenue)
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 or adjusts sunset provision for certain personal income
or corporate excise tax credits that are not required under
federal law or Oregon Constitution.
A BILL FOR AN ACT
Relating to sunset of tax credits; creating new provisions;
amending section 10, chapter 682, Oregon Laws 1987, section 5a,
chapter 832, Oregon Laws 2005, section 52, chapter 843, Oregon
Laws 2007, and section 16a, chapter 855, Oregon Laws 2007; 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. { + A credit may not be claimed under ORS 285C.309
for tax years beginning on or after January 1, 2014. + }
SECTION 2. { + Except as provided in ORS 315.113 (8), a credit
may not be claimed under ORS 315.113 for tax years beginning on
or after January 1, 2014. + }
SECTION 3. { + The State Department of Fish and Wildlife may
not issue a preliminary certificate of approval under ORS 315.138
after January 1, 2014. + }
SECTION 4. { + Except as provided in ORS 315.156 (4), a credit
may not be claimed under ORS 315.156 for tax years beginning on
or after January 1, 2014. + }
SECTION 5. Section 10, chapter 682, Oregon Laws 1987, as
amended by section 3, chapter 929, Oregon Laws 1991, section 1,
chapter 674, Oregon Laws 2001, and section 1, chapter 485, Oregon
Laws 2005, is amended to read:
{ + Sec. 10. + } { + Except as provided in ORS 315.204
(12), + } ORS 315.204 applies to tax years beginning on or after
January 1, 1988, and before January 1, { - 2017 - } { +
2014 + }.
SECTION 6. { + Except as provided in ORS 315.164 (8), a credit
may not be claimed under ORS 315.164 for tax years beginning on
or after January 1, 2014. + }
SECTION 7. { + Except as provided in ORS 315.237 (6), a credit
may not be claimed under ORS 315.237 for tax years beginning on
or after January 1, 2014. + }
SECTION 8. { + Except as provided in ORS 315.254 (3), a credit
may not be claimed under ORS 315.254 for tax years beginning on
or after January 1, 2014. + }
SECTION 9. { + Except as provided in ORS 315.271 (4), a credit
may not be claimed under ORS 315.271 for tax years beginning on
or after January 1, 2014. + }
SECTION 10. Section 52, chapter 843, Oregon Laws 2007, is
amended to read:
{ + Sec. 52. + } Sections 47, 48, 50 and 51 { + , chapter
843, Oregon Laws 2007, + } { - of this 2007 Act - } are
repealed on January 2, { - 2018 - } { + 2016 + }.
SECTION 11. Section 16a, chapter 855, Oregon Laws 2007, is
amended to read:
{ + Sec. 16a. + } Sections 12 to 16 { + , chapter 855, Oregon
Laws 2007, + }
{ - of this 2007 Act - } are repealed on January 2,
{ - 2018 - } { + 2016 + }.
SECTION 12. { + Except as provided in ORS 315.507 (5), a
credit may not be claimed under ORS 315.507 for tax years
beginning on or after January 1, 2016. + }
SECTION 13. { + A credit may not be claimed under ORS 315.610
for tax years beginning on or after January 1, 2016. + }
SECTION 14. { + A credit may not be claimed under ORS 315.613
for tax years beginning on or after January 1, 2016. + }
SECTION 15. { + Except as provided in ORS 316.078 (5), a
credit may not be claimed under ORS 316.078 for tax years
beginning on or after January 1, 2016. + }
SECTION 16. { + A credit may not be claimed under ORS 316.079
for tax years beginning on or after January 1, 2016. + }
SECTION 17. { + A credit may not be claimed under ORS 316.085
for tax years beginning on or after January 1, 2016. + }
SECTION 18. { + A credit may not be claimed under ORS 316.087
for tax years beginning on or after January 1, 2016. + }
SECTION 19. { + A credit may not be claimed under ORS 316.099
for tax years beginning on or after January 1, 2016. + }
SECTION 20. { + A credit may not be claimed under ORS 316.102
for tax years beginning on or after January 1, 2018. + }
SECTION 21. Section 5a, chapter 832, Oregon Laws 2005, as
amended by section 35, chapter 843, Oregon Laws 2007, is amended
to read:
{ + Sec. 5a. + } A taxpayer may not be allowed a credit under
ORS 316.116 if the first tax year for which the credit would
otherwise be allowed with respect to an alternative energy device
or alternative fuel vehicle or related equipment is on or after
January 1, { - 2016 - } { + 2018 + }.
SECTION 22. { + A credit may not be claimed under ORS 316.148
for tax years beginning on or after January 1, 2018. + }
SECTION 23. { + A credit may not be claimed under ORS 316.157
for tax years beginning on or after January 1, 2018. + }
SECTION 24. { + A credit may not be claimed under ORS 316.758
for tax years beginning on or after January 1, 2018. + }
SECTION 25. { + A credit may not be claimed under ORS 316.765
for tax years beginning on or after January 1, 2018. + }
SECTION 26. { + The Housing and Community Services Department
may not issue a certificate under ORS 317.097 on or after January
1, 2018. + }
SECTION 27. { + Except as provided in ORS 317.112 (2), a
credit may not be claimed under ORS 317.112 for tax years
beginning on or after January 1, 2018. + }
SECTION 28. { + A credit may not be claimed under ORS 317.122
for tax years beginning on or after January 1, 2018. + }
SECTION 29. { + A credit may not be claimed under ORS 317.147
for tax years beginning on or after January 1, 2018. + }
SECTION 30. { + ORS 734.835 does not apply to tax years
beginning on or after January 1, 2018. + }
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