Budget & Taxes

Establishes and modifies certain biennial appropriations made from the General Fund to specified state agencies and the Emergency Board. Establishes and modifies limitations on expenditures for certain biennial expenses for specified state agencies. Declares an emergency, effective on passage.

] Prohibits the student member of the Oregon Health and Science University Board of Directors from participating in any discussions or action by the board or attending any executive session of the board involving collective bargaining issues that affect students. Requires the board to meet at least four times per year. Allows directors of education service district boards to receive stipends. Specifies when adjustments for inflation can be made for stipends of school districts. Changes the definition for the term "active duty" in the Interstate Compact on Educational Opportunity for Military Children. Clarifies that the rulemaking authority for the Department of Education is by the State Board of Education. Allows a school district to not include a member of the educational equity advisory committee on the budget committee if no member of the educational equity advisory committee is willing or able to serve on the budget committee. Directs Portland State University instead of the Higher Education Coordinating Commission to report to the Legislative Assembly on a study examining the labor standards and working experiences of farmworkers in this state and evaluating the adequacy and availability of existing workplace protections for farmworkers. Allows education service districts to be temporarily exempt from certain requirements applicable to lamps in buildings used to provide educational services to students. Declares an emergency, effective on passage.

Expands the rural health care income tax credit to include pharmacist services performed in rural communities. Directs the Office of Rural Health to establish criteria for certifying pharmacists as eligible for the credit. Applies to tax years beginning on or after January 1, 2027. Takes effect on the 91st day following adjournment sine die.

] [ Defines "container" and "industrial hemp-derived cannabinoid product." Changes the definition of "adult use cannabis item." Imposes a retail sales tax on industrial hemp-derived cannabinoid products. Directs the Oregon Liquor and Cannabis Commission to immediately suspend a license to produce marijuana for specified reasons. Directs the commission to inspect a premises licensed by the commission without advance notice for specified reasons and to request that law enforcement accompany the commission to the premises. ] [ Requires the State Department of Agriculture to complete a criminal records check on an applicant for an industrial hemp handler license. Requires an applicant for an industrial hemp grower license to provide a land use compatibility statement and information related to land ownership to the department. Directs the department to inspect a premises licensed by the department without advance notice for specified reasons and to request that law enforcement accompany the department to the premises. ] Increases quarterly distributions to the Oregon Criminal Justice Commission for deposit into the Illegal Marijuana Market Enforcement Grant Program Fund from $750,000 to $3 million. Expands the definition of "debilitating medical condition" to include medical conditions that an attending provider determines might be mitigated by the medical use of marijuana. Takes effect on the 91st day following adjournment sine die.

Oregon's legislature is requesting Congress permanently extend federal tax relief for wildfire victims, which expired at the end of 2025. This follows Oregon's 2024 state law (SB 1520) that provided tax relief for wildfire recovery, but required federal companion relief to prevent liability settlements from being taxed. The memorial specifically urges Congress to make permanent the temporary federal tax cuts established by H.R. 5863 (Federal Disaster Tax Relief Act of 2023). This applies to wildfire victims in Oregon who faced federal taxation on recovery funds after recent catastrophic fires.