Taxes & Fees

HB 3427A Business tax to support State School Fund

VOTE: NO – Gov. Brown Signed into Law
A $1.6 billion biannual business sales tax

Taxes & Fees

SJR 23 Uses kicker to fund schools

VOTE:NO  – Died In Committee
Amends Oregon Constitution to send kicker refunds to an education fund instead of being returned to the taxpayers.

Taxes & Fees

HB 2264 Gives tax exemption for farming equipment

VOTE:YES – Died In Committee
Adds farming tools and implements to tax-exempt personal property

Taxes & Fees

HB 2156 Increases corporate excise tax rates

VOTE:NO – Died In Committee
Raises corporate excise tax rates

Taxes & Fees

HB 3349A Phases out mortgage interest deduction

VOTE:NO – Died In Committee
Phases out mortgage interest deductions on principal residence for many Oregonians

Taxes & Fees

HB 2975A Reduces kicker by shifting funds

VOTE:NO – Governor Brown Signed into Law
Reduces kicker by shifting funds

Taxes & Fees

HB 2184A Tax on communication services

VOTE:NO – Died In Committee
Expands a 10-year universal service surcharges on mobile radio services and retail interconnected voice over internet protocol services to universal service surcharge.

Taxes & Fees

HB 2122 Defines “groceries” for future tax purposes

VOTE NO – Died In Committee
Defines “groceries” for future tax purposes.

Taxes & Fees

SB 767 Repeals “single sales factor” tax exemption

VOTE:YES – Died In Committee
Repeals the deal lawmakers agreed to for Nike in 2012 to pay taxes only on sales made in Oregon.

Taxes & Fees

SB 701 Raises estate tax exclusions

VOTE:YES – Died In Committee
Raises estate tax exclusion to $11.4 million for decedents dying on or after January 1, 2019.

Taxes & Fees

HB 2157 Removes commercial property tax discount

VOTE:NO – Died In Committee
Removes the discount for timely payment of taxes on commercial and industrial property.

Taxes & Fees

SJR 3 Moves kicker to education stability fund

VOTE:NO – Died In Committee
Transfers “kicker” refund to education stability fund and refers to voters to make it a Constitutional amendment.

Taxes & Fees

HB 2643 assesses taxpayers for union fees

VOTE: NO – Died In Committee – Transfers responsibility to pay basic union fees for government workers to the government (taxpayers) for all public employees for collective bargaining and protecting rights of employees.

Taxes & Fees

HB 4146 Funding of Oregon Reinsurance Program

VOTE:YES – Died in Committee –

Taxes & Fees

HB 2060A Limits Eligibility for Pass-Thru Tax Rate

VOTE: NO, Died in Committee – Limits eligibility for the pass-thru entity tax rates to business operating in one of the following seven economic sectors: agriculture, mining, manufacturing, wholesale trade, transportation and warehousing, information, or accommodation & food services. Increases the employment requirement for eligibility from one employee to ten employees.

Taxes & Fees

HB 2061 Changes Personal Income Tax Base

VOTE: NO, Died in Committee – Changes personal income tax base from federal taxable income to federal adjusted gross income by eliminating allowance of itemized deductions, taking 33% of IRS standard deduction, and decreasing tax rates. Applies to tax years beginning on or after January 1, 2018.

Taxes & Fees

HB 3357B Raises County Clerks Fees

VOTE: NO, Died in Committee – Increases fee amount collected by county clerks to $40 for certain real property documents, and exempts fees for certain affordable housing programs.

Taxes & Fees

HB 2830 Increases Corporate Excise Tax

VOTE: NO, Died in Committee – Increase corporate excise tax from 6.6% and 7.6% to 7% and 8% January 1, 2017.

Taxes & Fees

HB 2859 Property Tax Exemptions Sunset

VOTE: NO, Died in Committee – Creates or adjusts sunset dates on property tax exemptions to expire sooner starting in 2020, and adds a sunset for the majority of property in Oregon, which if not renewed would cause a mass increase in property taxes without a vote of the legislature.

Taxes & Fees

HB 2546 Increases Estate Tax Exemption

VOTE:YES – Died In Committee – Increases estate tax exemption of who must file to $5.45 million, and provides an automatic adjustment to the taxable estate value using the IRS code 2010(c)(3)’s adjustment for inflation. Applies after January 1, 2018.

Taxes & Fees

HB 2771 Tax on Property Tax

VOTE:NO – Died in Committee – Taxes property tax paid. Raises income taxes on every homeowner gross earning over $50,000/annually, and completely eliminates the ability to deduct property taxes for people who earn $125,000/annually. Applies to tax years beginning on or after January 1, 2018.

Taxes & Fees

HB 2006 Limits Mortgage Interest Deduction

VOTE:NO – Died in Committee – Limits Mortgage Interest Deduction to $15,000 on principal residence for Oregonians with adjusted gross income less than $100,000 and eliminates deduction for incomes that exceed $100,000 and all other residence. Yearly increases in tax revenue goes to the Oregon Housing Fund to expand housing for low income, seniors, disabled, farmworkers and Native Americans.

Taxes & Fees

HB 2051 Kicker Refund Distribution

VOTE:NO – Died in Committee – Modifies refund distribution method for statutory kicker provision to be distributed to taxpayers in equal amounts instead of as percentage of personal income tax liability, which may be a refunded amount if no tax is due.

Taxes & Fees

SB 564 Limits Debt Service

VOTE:YES – Died In Committee – Limits issuing bonds where the debt service does not exceed 5% of the General Fund revenues estimated to be received in the biennium provided in Article IX, section 14, of the Oregon Constitution.

Taxes & Fees

SJR 3/HJR 1 Changes Property Tax Assessment

VOTE:NO – Died in Committee – Proposes amendment to Oregon Constitution repealing property tax assessment limitations and requiring assessment on the higher real market value allowing increases every 10 years. Refers to voters.

Energy & Transportation

SB 168 Extends Tax Credit on Biomass

VOTE: NO – Died In Committee – Extends sunset from 2022 to January 1, 2024 for tax credit for biomass production or collection of all types of biomass reducing long term revenues without the benefit of reporting on its success.

Taxes & Fees

HB 4146C Increases Lodging Tax

VOTE:NO – Passed – Increases state transient lodging tax rate.