For purposes of estate tax, conforms threshold for imposition of tax and for requirement to file return to basic exclusion amount applicable to federal estate. Applies to estates of decedents dying on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Honors Oregon's working dogs.
Directs Public Employees Retirement Board to immediately initiate or resume payment of certain increased benefits under Public Employees Retirement System if recipient shows that benefits were reduced or not increased because recipient failed to provide required statement due to physical illness of recipient or recipient's spouse. Directs board to reimburse recipient for reduced or unincreased benefits.
Allows employer to pay federal minimum wage to youth employee during employee's initial period of employment. Makes unlawful employment practice to displace higher wage-earning employee to pay lower rate.
Prohibits public employer from agreeing to pay or provide retirement benefit to member of Public Employees Retirement System other than payments required or provided for in statutes governing retirement benefits of members of system. Declares emergency, effective on passage.
Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Continues use of gross receipts from customers with in-state commercial domicile in numerator of apportionment calculation. Takes effect on 91st day following adjournment sine die.
Requires State Department of Energy to conduct study on incentives for residential solar in this state. Requires report to be submitted to interim legislative committees related to environment and natural resources no later than September 15, 2017. Sunsets on date of convening of 2018 regular session of Legislative Assembly. Declares emergency, effective on passage.
Allows public charter school to change sponsorship if charter is terminated.
Requires Environmental Quality Commission to adopt by rule program for regulating air contaminant emissions from new facilities generating methane or other toxic gas. Requires Department of Environmental Quality to administer and enforce program. Becomes operative January 1, 2019. Requires department to report on program to interim committees on environment and natural resources no later than September 15, 2020.
Allows issuance of electrical permit to electrical contractor contracting for services of general supervising electrician. Allows for part-time employment of general supervising electrician by electrical contractor. Allows general supervising electrician to provide services under contract to electrical contractor.
Reimburses school districts for transportation costs from State School Fund based on fixed percentage of approved transportation costs. Declares emergency, effective July 1, 2017.
Requires Department of Revenue to establish program to identify taxpayers that are eligible for, but did not claim, earned income tax credit in preceding tax year and release to qualified nonprofit organization information that would enable qualified nonprofit organization to contact taxpayer, inform taxpayer of eligibility and assist taxpayer, if necessary, to apply for earned income tax credit. Requires department by rule to specify criteria for qualifying nonprofit organization. Requires qualified nonprofit organization that has entered into contract or agreement under terms of which nonprofit organization or any other party to contract or agreement will receive compensation from taxpayer or taxpayer's earned income tax credit to submit contract or agreement to department for review as condition of receiving information from department. Requires department to specify certain amendments to contract or agreement and requires qualified nonprofit organization to submit executed copy of contract or agreement for department to verify that amendments were incorporated. Permits department to impose civil penalty in amount that does not exceed $5,000 for each instance of violation of certain provisions of Act. Applies to tax years beginning on or after January 1, 2017. Takes effect on 91st day following adjournment sine die.
