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TAX Exemption Bill

https://www.oregon.gov/DOR/forms/FormsPubs/publication-or-17_101-431_2016.pdf

https://www.oregonlegislature.gov/lro/Documents/RMP%202013%20FINAL.pdf

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HB 3367 (CH 750)
The House Revenue and Senate Finance & Revenue committees had before them 13 income
tax credits (existing in current law) for review during the 2013 Session. Four were allowed to
sunset at the end of the year; seven were extended without modification, and two were
extended with some modifications. The bill also included changes tax credits that were not part
of the scheduled review process as well as changes to tax policy unrelated to tax credits.
Seven tax credits simply had their sunset date extended to January 1, 2020:

Earned income
Cultural Trust
Pension income
Rural EMT
Employer provided scholarships
Farmworker housing construction (including non-tax credit housing program changes)
Manufactured home park closure
Two tax credits were modified and had their sunset extended:
Political contributions: The tax credit was extended to January 1, 2020 and limited to
joint filers with income below $200,000 and non-joint filers with income below $100,000.
Rural medical providers: The tax credit was extended two years (to January 1, 2016) in
addition to the following three policy changes. First, eligible providers must provide
2013 Measures Passed
LRO #3-13 18
qualifying services for an average of 20 hours per week. Second, eligible providers must
be willing to accept Medicare and medical assistance patients in the same percentage
as such populations within the county, up to caps of 20 percent (Medicare) and 15
percent (medical assistance). Third, the Coos Bay hospital is included in the program.
Six other tax credits were modified to some extent, with four such changes being technical:
Biomass: This tax credit was made unavailable for canola grown in the Willamette
Valley.
Film & Video: The annual credit cap was increased from $6 million to $10 million (along
with reimbursement policy changes).
Technical: The Research & Development was modified to prevent a deduction and tax
credit for the same expenses. The University Venture Development Fund was clarified
so that the three-year structure of the credit is not affected by the sunset date. The
credit for livestock killed by wolves was modified so that funds are available for the
refundable portion of the credit. The workers’ compensation assessment tax credit was
sunsetted (as intended by the 2011 Legislature).
Four policies generally unrelated to tax credits were also included in the bill:
The additional medical deduction is limited to the expenses incurred by taxpayers age
62 or older.
The federal tax subtraction for married-filing-separately taxpayers is limited to half of the
amount allowed for joint filers.
The subtraction for payments received by tenants resulting from the closure of a
manufactured home park is extended to January 1, 2020.
Revenue Impact statements issued by the Legislative Revenue Office pertaining to tax
expenditures must include estimates for three biennia and a public policy purpose
statement. Any tax expenditure enacted after January 1, 2014 will have a six-year
sunset unless otherwise indicated.