Requires, for purposes of taxpayer election of reduced tax rate for certain pass-through nonpassive income, net increase in number of employees. Allows for taxpayer election of reduced tax rate on original or amended tax return. Provides that election is revocable. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
For purposes of personal income taxation, changes connection point from federal taxable income to federal adjusted gross income by eliminating allowance of itemized deductions or standard deduction. Decreases personal income tax rates. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Appropriates money from General Fund to Department of Justice for 2017-2019 biennium for purposes of resource prosecutor position dedicated to assisting prosecution of offenses involving detriment or risk of detriment to animals. Declares emergency, effective July 1, 2017.
Modifies crime of sexual abuse in the first degree by specifying location of prohibited touching constituting crime.
Expands definition of physical injury in Oregon Criminal Code to include physical trauma when injured person is vulnerable victim.
Directs Higher Education Coordinating Commission to develop website to match students with industry professionals for purposes of improving access to internships, job shadowing opportunities and work experience.
Beginning January 1, 2018, requires certain public improvement contracts to reserve one percent of total contract price for performing repowers or retrofits of certain diesel engines used in course of performing contract. Sunsets requirement on January 2, 2030. Requires Department of Environmental Quality to establish and maintain statewide inventory of nonroad diesel engines. Requires department to complete initial inventory no later than July 1, 2018. Beginning January 1, 2019, requires certain nonroad diesel engines to be registered with department. Authorizes Environmental Quality Commission to adopt rules and registration fees. Directs commission to adopt by rule diesel engine emission standards for medium-duty trucks, heavy-duty trucks and nonroad diesel engines operative January 1, 2___. Requires commission to phase in implementation of certain standards. Authorizes State of Oregon to receive moneys pursuant to Volkswagen Environmental Mitigation Trust Agreement, deposit moneys in Clean Diesel Engine Fund and engage in certain uses of moneys. Repeals state preemption of local regulation of idling by primary engines in commercial vehicles. Declares emergency, effective July 1, 2017.
Phases out allowance of itemized deduction for real property taxes, based on income. Disallows deduction if adjusted gross income exceeds $250,000 for joint return, or $125,000 for all others. Requires taxpayer to add back amounts deducted on federal return. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Extends sunset for tax credits for transportation projects.
Allows five years to satisfy requirements for stocking levels on forestland tract where forest resource salvage operation is conducted predominantly to remove or mitigate damage arising from wildfire.
Extends sunset for Task Force on Drought Emergency Response. Applies retroactively. Validates lawful actions taken, or lawful obligations incurred, on or after original sunset date and prior to effective date of Act. Requires task force to report findings regarding water conservation issues on or before November 1, 2018. Declares emergency, effective on passage.
Appropriates moneys from General Fund to _____ for biennial expenses. Limits biennial expenditures from fees, moneys or other revenues, including Miscellaneous Receipts, but excluding lottery funds and federal funds, collected or received by _______. Limits biennial expenditures of _____ from federal funds. Declares emergency, effective July 1, 2017.
