70th OREGON LEGISLATIVE ASSEMBLY--1999 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 3183
A-Engrossed
House Bill 3443
Ordered by the House March 30
Including House Amendments dated March 30
Sponsored by Representative RASMUSSEN
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.
Creates Task Force on Tax Incidence Study and Modeling.
Directs task force to solicit bids and choose vendor to develop
full tax incidence model, and oversee model development.
Requires Legislative Revenue Officer to prepare biennial tax
incidence { - studies - } { + report + } using model.
Appropriates moneys to Emergency Board for use in acquiring
model.
Declares emergency, effective July 1, 1999.
A BILL FOR AN ACT
Relating to tax incidence study; creating new provisions;
amending ORS 173.820; appropriating money; and declaring an
emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + (1) The Task Force on Tax Incidence Study and
Modeling is created.
(2) The task force shall consist of the following five members:
(a) The House Interim Revenue Committee chair;
(b) The Senate Interim Revenue Committee chair;
(c) A member of the House of Representatives appointed by the
House Minority Leader;
(d) A member of the Senate appointed by the Senate Minority
Leader; and
(e) A member appointed by the Governor.
(3) The appointing authorities shall make their appointments to
the task force no later than 30 days after the effective date of
this 1999 Act.
(4) A majority of the task force shall constitute a quorum for
the transaction of business.
(5) The task force shall be staffed by the Legislative Revenue
Officer or the Legislative Revenue Officer's designee. + }
SECTION 2. { + The Task Force on Tax Incidence Study and
Modeling shall:
(1) Develop criteria and establish qualifications needed to
develop a full tax incidence model;
(2) Solicit bids from persons who meet the criteria and
qualifications for developing a full tax incidence model;
(3) Select the most qualified bid to develop the full tax
incidence model; and
(4) Oversee the development of the full tax incidence
model. + }
SECTION 3. { + The tax incidence model shall be developed and
available for use by the Legislative Revenue Officer by a date
that is sufficient to allow the Legislative Revenue Officer to
prepare a full tax incidence report to the last House Interim
Revenue Committee meeting occurring before January 1, 2001. + }
SECTION 4. { + Sections 1 to 3 of this 1999 Act are repealed
on January 1, 2001. + }
SECTION 5. ORS 173.820 is amended to read:
173.820. Pursuant to policies and directions of the appointing
authority, the Legislative Revenue Officer shall:
(1) Upon written request of a member of the Legislative
Assembly or any committee thereof, prepare or assist in the
preparation of studies and reports and provide information and
research assistance on matters relating to taxation and to the
revenue of this state and to any other relevant matters.
(2)(a) Ascertain facts concerning revenues and make estimates
concerning state revenues; and
(b) Ascertain facts and make recommendations to the Legislative
Assembly concerning the Governor's tax expenditure report.
(3) Prepare analyses of and recommendations on the fiscal
impact of all revenue measures before the Legislative Assembly
and of all other measures affecting the revenue of this state.
(4) Perform such duties as may be directed by joint or
concurrent resolution of the Legislative Assembly.
(5) Adopt rules relating to the submission, processing and
priorities of requests. Rules adopted under this subsection shall
be in conformance with any applicable rule of the House of
Representatives or the Senate. Requests made by joint or
concurrent resolution of the Legislative Assembly shall be given
priority over other requests received or initiated by the
Legislative Revenue Officer. Rules adopted under this subsection
shall be reviewed and approved by the appointing authority prior
to their adoption.
(6) Seek the advice and assistance of political subdivisions of
this state, governmental agencies and any interested persons,
associations or organizations in the performance of the duties of
the Legislative Revenue Officer.
(7) Enter into such contracts as considered necessary by the
appointing authority to carry out the functions of the
Legislative Revenue Officer.
{ + (8) Prepare a tax incidence report each biennium and
present the report to the interim committees of the Senate and
House of Representatives having jurisdiction over revenue
matters. The tax incidence report shall address the following
issues:
(a) Who bears the ultimate burden of state, local and federal
taxation in this state;
(b) How the distribution of the burden of taxation has changed
over time; and
(c) How major new tax proposals affect the distribution of the
tax burden. + }
{ - (8) - } { + (9) + } Perform such other duties as may be
prescribed by law.
SECTION 6. { + In addition to and not in lieu of any other
appropriation, there is appropriated to the Emergency Board for
the biennium beginning July 1, 1999, out of the General Fund, the
sum of $300,000 for allocation only to the Task Force on Tax
Incidence Study and Modeling for the purpose of acquiring a full
tax incidence model. Any moneys that remain unallocated and
unobligated by the Emergency Board on December 31, 2000, become
available for any lawful purposes for which the Emergency Board
may lawfully allocate funds. + }
SECTION 7. { + This 1999 Act being necessary for the immediate
preservation of the public peace, health and safety, an emergency
is declared to exist, and this 1999 Act takes effect July 1,
1999. + }
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