Establishes an income tax credit for volunteer firefighters. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.
Establishes an income tax credit for volunteer firefighters. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.
] Allows for additional distributions of state moneys to wildfire-impacted school districts for an additional [ four school years ] school year . Declares an emergency, effective July 1, 2025.
] [ Requires the Public Utility Commission to study utilities. Directs the commission to submit findings to the interim committees of the Legislative Assembly related to energy not later than September 15, 2026. ] [ Sunsets on January 2, 2027. ] Requires each public utility to include with each utility bill the phone numbers for the Public Utility Commission's consumer services and website address for the commission's online consumer complaint form.
Creates a limited exception to water quality permitting requirements for a treatment works located within the North Santiam Basin. Declares an emergency, effective on passage.
Digest: The Act would grant a property tax break to destroyed homes that were rebuilt after the 2020 wildfires. (Flesch Readability Score: 61.6). Authorizes a county to allow a homestead rebuilt by the same owner on the same lot to replace the homestead destroyed by the September 2020 wildfires to have a specially assessed value equal to the destroyed homestead's real market value for the 2020-2021 property tax year, to the extent of the square footage of the destroyed homestead. Provides that the specially assessed value continues until the earliest of the date on which the rebuilt homestead is no longer the owner's principal dwelling, is rented to another person for any duration or is transferred to new ownership. Takes effect on the 91st day following adjournment sine die.
Digest: The Act makes all farm machinery tax exempt. (Flesch Readability Score: 66.1). Removes the requirement that farm machinery and equipment be tangible personal property for the purposes of exemption from ad valorem property taxation. Takes effect on the 91st day following adjournment sine die.
Digest: Exempts awards from and legal fees paid in wildfire suits from income tax. (Flesch Readability Score: 76.5). Digest: Exempts award from wildfire suit from income tax. (Flesch Readability Score: 71.8). ] Creates Oregon tax subtraction for amounts received in resolution of a civil action arising from wildfire. Creates an Oregon tax subtraction for wildfire-related legal fees paid by plaintiffs. Allows taxpayer to amend return to claim refund for earliest tax year in which subtraction is allowed. Applies to declarations and executive orders issued on or after January 1, [ 2020 ] 2018 , and before January 1, 2026, and to amounts received , losses incurred and legal fees paid in tax years beginning on or after January 1, [ 2020 ] 2018 . Takes effect on the 91st day following adjournment sine die.
Digest: The Act adds laws about residential property wholesalers. The Act changes laws about real estate licensees. The Act adds new defined terms. The Act defines "future right to list contract" and states that a real estate licensee may not take certain actions if the contract lasts more than 24 months. (Flesch Readability Score: 67.2). Creates a residential property wholesaler registration. Prohibits residential property wholesaling without a registration. Provides exceptions. Punishes a violation by a maximum of 364 days' imprisonment, a $6,250 fine, or both. Creates civil penalties. Requires real estate licensees acting as buyer's agents to use a written buyer's representation agreement. Requires real estate licensees acting as seller's agents to use a written listing agreement. Requires real estate licensees to disclose shared compensation. Prohibits real estate licensees from entering into long-term agreements that require buyers or sellers to use their services in the future.
Digest: The Act would make it unlawful for teachers to participate in a strike. (Flesch Readability Score: 69.9). Expands the statutory list of strike-prohibited employees to include teachers employed by a common school district or a union high school district. Imposes a civil penalty of $500 per day against an individual or labor organization that participates in an unlawful teacher strike.
