Budget & Taxes

Increases the state transient lodging tax. Changes the name of the Oregon Conservation Strategy Subaccount to the Recovering Oregon's Wildlife Fund Subaccount. Specifies how moneys attributable to the increase are to be distributed. Applies the transient lodging tax increase to transient lodging charges occurring on or after January 1, 2027. Takes effect on the 91st day following adjournment sine die.

[ Declares that it is the goal of the Legislative Assembly to fund the Department of Veterans' Affairs in an amount that is not less than $10,000,000, from the General Fund, in 2015 dollars, adjusted for inflation. ] [ Requires the Director of Veterans' Affairs to add additional full-time positions within the department. Creates in the department the position of Veterans Employment Coordinator. ] Requires the director to be a veteran who has received a discharge or release under other than dishonorable conditions. Allows the director to appoint a deputy director, subject to approval by the Governor. Directs the department to develop and implement a grant program for suicide prevention and workforce training and preparation. Allows moneys in the Veterans' Services Fund to be used for the grant program. Increases an expenditure limitation for the purpose of the grant program. Directs the director to distribute moneys appropriated for county veterans' service officer programs on a quarterly basis. Directs the department to provide a report on the quarterly distribution process. Changes who are allowed to request county veteran discharge records. Increases, from $5,000 to $10,000, the cap on the individual grant amount that is allowed under the Veteran Educational Bridge Grant Program. Directs the Judicial Department, in consultation with the Oregon Criminal Justice Commission, to study methods for providing access to veterans' treatment courts to residents of each county or judicial district. Takes effect on July 1, 2026.

Authorizes the Oregon Department of Administrative Services to enter into agreements to own and oversee the operations of the Moda Center in the City of Portland. Provides that agreements may not pledge or obligate state moneys except for moneys in the Oregon Arena Fund. Creates the Oregon Arena Fund in the State Treasury. Dedicates certain tax revenues related to work in and around the Moda Center to the fund. Sets forth prerequisite conditions for tax diversion and debt issuance. Sets forth mandatory provisions of agreements relating to the Moda Center. Declares an emergency, effective on passage.

HB 4043 authorizes Oregon's State Treasurer to issue up to $19 million in bonds to finance courthouse renovations or expansions. It directly affects state courthouses needing structural repairs (like seismic fixes) or upgrades that improve facilities and allow colocation with other state offices. The bill requires the Chief Justice to certify safety risks or cost-effectiveness, and the Oregon Department of Administrative Services to approve projects before bonds are issued. Funds raised will go into the Oregon Courthouse Capital Construction and Improvement Fund, with counties required to contribute at least 50% of project costs.

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.