Expands the exemption for receipts from the sale of prescription drugs from commercial activity subject to the corporate activity tax to include critical access pharmacies. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Maddy summarySB 14 creates a new criminal offense of "indecent exposure" in Oregon, defined as exposing genitalia in public places or areas visible from public places where the location is accessible to persons of the opposite sex or minors. It classifies this as a Class B misdemeanor, punishable by up to six months in jail, a $2,500 fine, or both. The bill directly affects individuals who engage in this behavior in specified public or visible locations. This legislation is pending in the Oregon Legislature (referred to the Judiciary Committee) and would amend the state's criminal code to establish this specific offense.
Requires, if an executive department agency testifies in support of or opposition to a proposed measure or amendment to the measure, the agency to disclose all public records in the agency's custody that relate to the agency's decision to support or oppose the measure or amendment, notwithstanding any other law providing an exemption from the required disclosure. Provides that the law practitioner-client privilege may not serve as a basis for the agency's refusal to disclose the records.
Directs an arresting officer to inquire about citizenship when the officer arrests a person for a crime and the person is in possession of a firearm. Directs the arresting officer to notify federal immigration authorities if the person is not a citizen.
Modifies vehicle emissions testing exemptions to include motor vehicles and engines with model years that predate the current year by less than six years.
Prohibits the designation of incumbent for any candidate for specified judgeships who was appointed and is seeking election in the first election since that appointment.
Directs all state agencies, statewide elected officials and other entities to seek legislative changes only through legislative measures requested and introduced by members and committees of the Legislative Assembly. Takes effect on the 91st day following adjournment sine die.
Appropriates moneys to the Department of Justice out of the General Fund for distribution to the Liberty House to provide children's advocacy center services.
Creates Oregon corporate excise and income tax subtractions for amounts received in resolution of a civil action arising from wildfire. Creates Oregon corporate excise and income tax subtractions for wildfire-related legal fees paid by plaintiffs. Allows a taxpayer to amend a return to claim a refund for earliest tax year in which subtraction is allowed. Applies to declarations and executive orders issued on or after January 1, 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, 2018. Takes effect on the 91st day following adjournment sine die.
Establishes the eligibility for renewable energy certificates for facilities that generate electricity from the direct combustion of municipal solid waste and became operational before January 1, 1995, if such facilities register with the Western Renewable Energy Generation Information System at any time, and for up to 11 average megawatts of electricity generated, per calendar year, from the combustion of biogenic material.
