Rep. Nancy Nathanson

Requires Health Information Technology Oversight Council to convene one or more groups of stakeholders and experts to explore options to accelerate, support and improve secure, statewide community information exchanges. Requires council to provide to interim committees of Legislative Assembly related to health and to human services draft report no later than September 15, 2022, and final report no later than January 31, 2023, on findings of stakeholder and expert groups and recommendations for legislative changes, if needed, to implement statewide health information and community information exchanges. Sunsets February 28, 2023. Declares emergency, effective on passage.

Extends look-back period used to determine Unemployment Compensation Trust Fund solvency level from 10 years to 20 years. Provides that calendar years 2020 and 2021 may not be considered high benefit cost period for purposes of making determinations of solvency level of fund. Provides that employers' experience ratings used to determine 2020 unemployment insurance tax rates shall be used to determine rates for 2022, 2023 and 2024. Provides deferral of up to one-third of 2021 unemployment insurance taxes for employers whose tax rates increased by 0.5 percentage points or more from 2020 to 2021. Authorizes forgiveness of percentage of deferrable taxes according to tax rate increase brackets. Reduces fund adequacy percentages used to determine employer tax rate schedules. Broadens kinds of property that may be received for Unemployment Compensation Trust Fund. Takes effect on 91st day following adjournment sine die.

Requires notifications and process for allowing interested telecommunications providers to coordinate with Department of Transportation to include installation of underground infrastructure for provision of broadband as part of certain projects included in Statewide Transportation Improvement Program. Becomes operative January 1, 2022. Takes effect on 91st day following adjournment sine die.

Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. Expands types of expenses, in conformity with federal law, for which use of withdrawal from higher education savings network account is qualified withdrawal for purpose of tax-advantaged treatment. Conforms age limits, applicable to retirement and to commencing payment of benefits, to federal law, for purposes of Public Employees Retirement System. Applies to transactions or activities occurring on or after January 1, 2021, in tax years beginning on or after January 1, 2021. Ties to provisions of federal law as amended and in effect on April 1, 2021. Takes effect on 91st day following adjournment sine die.

Directs Legislative Revenue Officer to study property tax reform and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022. ] Authorizes county with population of less than 15,000 to adopt property tax exemption for newly constructed single-family dwellings built and occupied as primary residences by individuals with annual taxable income of not more than $75,000 if filing separately or not more than $150,000 if filing jointly. Requires county to prescribe application forms for precertification process and exemption. Limits new exemptions to no more than five dwellings per county per property tax year. Allows county to determine length of exemption, between three and five years. Prohibits new exemptions for property tax years beginning on or after July 1, 2032. Takes effect on 91st day following adjournment sine die.

Requires Department of Consumer and Business Services to conduct study to evaluate feasibility of and develop standards and specifications for system that allows for performing electronic field inspections and construction progress inspections and to verify compliance with building code requirements on site ] adopt rules to establish minimum standards and statewide consistency in electronic processes for reviewing plans, issuing permits and performing field inspections . Requires municipalities that administer and enforce building inspection programs to use department's electronic system for access to building codes information or to use system that is equivalent to and compatible with ] department's system. Requires municipalities that administer and enforce building inspection programs to meet minimum standards department adopts regardless of whether municipality uses equivalent system. Takes effect on 91st day following adjournment sine die.

Directs Legislative Revenue Officer to study state and local tax systems and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022. ] Modifies provisions allowing for income and corporate excise tax credits. Extends or establishes sunsets for certain tax expenditures. Increases limitations on tax credits allowed for all taxpayers, for certain tax credits. Creates subtraction from federal taxable income for amounts received as AmeriCorps national service educational awards, for personal income taxpayers. Applies to amounts received in tax years beginning on or after January 1, 2021, and before January 1, 2027. Exempts from state and local transient lodging taxes military lodging used for temporary overnight human occupancy by active or retired members or service veterans of Armed Forces of the United States or National Guard or by employees or agents of Oregon Military Department. Takes effect on 91st day following adjournment sine die.

Extends sunset of property tax exemption for property of nonprofit corporation offered, occupied or used as low-income housing. Takes effect on 91st day following adjournment sine die.

Makes technical changes in Oregon statutes. Corrects cross-references to statute. Takes effect on 91st day following adjournment sine die.

Makes corrections to and updates tax statutes. Allows governing body of local government to elect definition of "low income" from expanded definition for purposes of certain rental property tax exemptions. Clarifies that property tax exemption for environmentally sensitive logging equipment applies to logging equipment actually used or held for use. Allows city to extend for 24 months deadline for completion of construction of single-unit housing eligible for property tax exemption. Extends sunset for homestead property tax deferral program. ] Aligns provision for calculating interest paid by Department of Revenue if refund is owed with similar interest provisions. Applies to tax refunds owing as of January 1, 2018. ] Allows tax credit for contribution to Oregon Production Investment Fund or for contribution made by April 15 of tax year to Opportunity Grant Fund for tax year immediately preceding current tax year, if return is not yet filed for preceding tax year. Applies to tax years beginning on or after January 1, 2019 ] 2021 , and before January 1, 2024. Advances sunset and deadline for contributions for tax credit for donation to fiduciary organization for distribution to individual development accounts. ] Provides that infrastructure for which tax credit for short line railroad rehabilitation is allowed may be leased. Establishes $700,000 per-taxpayer limit on tax credit in single tax year. Modifies prioritization process if preliminary certifications exceed total amount available for credit. Changes biennial cap on amount available for credit to annual cap. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. ] Requires biennial review of special use fuel license fees by Department of Transportation and Oregon Transportation Commission. ] Allows Department of Revenue to disclose information about vehicle privilege tax to Department of Transportation. Authorizes municipal tax collection agency in city with population of 250,000 or more, for purpose of conducting certain criminal background checks, to require fingerprints and to enter into agreements with Department of State Police. Creates exemption against personal income or corporate excise tax for sale of manufactured dwelling park destroyed by natural disaster to nonprofit corporation or housing authority, for redevelopment of park. Takes effect on 91st day following adjournment sine die.