Chapter 461 Oregon Laws 1999

Session Law

AN ACT

HB 2978

Relating to taxation; creating new provisions; and repealing ORS 657.570.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 657.570 is repealed and section 2 of this 1999 Act is enacted in lieu thereof.

SECTION 2. (1) Every employing unit shall make and file a quarterly report of taxes due under this chapter upon a combined quarterly tax report form prescribed by the Department of Revenue. The report shall be filed with the Department of Revenue at the times and in the manner provided by ORS 316.168 and 316.171.

(2) The report of taxes due under this chapter shall be filed annually, in the time, form and manner prescribed by the Department of Revenue, if:

(a) The employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home, local college club or local chapter of a college fraternity or sorority; and

(b) In any calendar quarter, total domestic service cash remuneration is $1,000 or more.

SECTION 3. Sections 1 and 2 of this 1999 Act do not become operative until amendments to the applicable provision of the federal Social Security Act, 42 U.S.C. 1320b-7, allow states to permit employers to file reports of taxes due under ORS chapter 657 for employment that consists exclusively of domestic service in a private home, local college club or local chapter of a college fraternity or sorority on an annual basis.

Approved by the Governor July 6, 1999

Filed in the office of Secretary of State July 6, 1999

Effective date October 23, 1999

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