Establishes office of Taxpayer Advocate in Department of Revenue. Establishes functions, powers and duties of office. Authorizes Taxpayer Advocate to issue order directing action by department if taxpayer experiences significant hardship due to administration of tax laws by department. Requires Taxpayer Advocate to report biennially on operation of office to committee of Legislative Assembly related to revenue. Becomes operative January 1, 2022. Directs magistrate division of Oregon Tax Court to order attorney fees if opposing party disobeys court order or makes assertion without objectively reasonable basis. Allows attorney fees in cases involving transit self-employment taxes. Applies to judgments entered on or after effective date of Act. Takes effect on 91st day following adjournment sine die.
Allows holder of off-premises sales license to sell factory-sealed containers of malt beverages that hold more than seven gallons. Takes effect on 91st day following adjournment sine die.
Raises contract price at which public improvement contract solicitations are exempt from competitive bidding requirement from $5,000 to $10,000. Becomes operative on January 1, 2022. Takes effect on 91st day following adjournment sine die.
Directs Department of Consumer and Business Services, in consultation with State Forestry Department, Oregon Forest and Industries Council, Oregon Small Woodlands Association, Oregon State University , and ] Oregon Prescribed Fire Council and representative of insurance industry , to study liability for prescribed fires. Requires Department of Consumer and Business Services to report to appropriate committee or interim committee of Legislative Assembly on results of study no later than July 1, 2022. Takes effect on 91st day following adjournment sine die.
Directs education employer to provide materials and assistance to eligible employees concerning public service loan forgiveness program. Takes effect on 91st day following adjournment sine die.
Exempts certain types of voluntary service in uniformed service from five-year limit on eligibility for reemployment rights in private and public sectors. Takes effect on 91st day following adjournment sine die.
Prohibits law enforcement agencies from receiving certain military surplus equipment from federal government. Specifies requirements when military surplus equipment is purchased , or ] requested or received by law enforcement agency . Takes effect on 91st day following adjournment sine die.
Authorizes county to adopt ordinance or resolution authorizing county assessor to waive penalties and ] waiver of interest charged for failure to file property tax return or ] pay taxes when due. Applies only to 2020-2021 and 2021-2022 ] property tax years ] year, to interest on taxes imposed on real property used in taxpayer's business, provided no uncontested delinquent property taxes were outstanding on such property as of February 15, 2020, and to delinquencies substantially due to effects of COVID-19 pandemic or 2020 Oregon fire season. Sets forth criteria for determining that delinquency is substantially due to effects of COVID-19 pandemic or 2020 Oregon fire season. Requires county that adopts ordinance or resolution to submit report to Legislative Revenue Officer that includes findings and statement of financial impact of waiver of interest on county. Sunsets January 2, 2023. Takes effect on 91st day following adjournment sine die.
Expands specific geographic diversity requirement to include all medical professional members of Oregon Medical Board. Takes effect on 91st day following adjournment sine die.
Requires transient lodging tax collector to provide invoice, receipt or other similar document that clearly sets forth sum of all transient lodging taxes charged for occupancy of transient lodging. Takes effect on 91st day following adjournment sine die.
Removes sunset of increase in aircraft fuel taxes made by House Bill 2075 (chapter 700, Oregon Laws 2015). Restructures distributions of aircraft fuel tax revenues that provide funding for airports and aviation-related business under Aviation System Action Program. Allows Oregon Department of Aviation to enter into commercial arrangements for terms up to 50 years. Extends and sets biennial rates for privilege taxes on merchantable forest products harvested on forestlands. ] Takes effect on 91st day following adjournment sine die.
Requires coordinated care organization, health care provider or health insurer to collect from patient, client or member data on race, ethnicity, preferred spoken and written languages, disability status, sexual orientation and gender identity. Establishes civil penalty for violation. Requires Oregon Health Authority to establish data system for receipt and storage of specified data. Requires authority to report every two years, beginning on June 1, 2022, on collection of data to appropriate interim committees of Legislative Assembly. Directs authority to administer grant program to provide funding to support safe data collection by specified organizations. Takes effect on 91st day following adjournment sine die.
