Rep. Paul Evans

Maddy summaryHB 2946 requires Oregon's Secretary of State to conduct a fiscal audit of the Department of Transportation (DOT) and complete it by June 30, 2027. The bill mandates a financial review of the DOT's operations but does not alter the department's existing responsibilities or funding. This procedural measure directly affects the DOT through oversight by the Secretary of State's office, with no changes to DOT's day-to-day functions.

Establishes the Task Force on Impacts of Ballot Measures 5 and 50. Requires the task force to study the impacts of the ballot measures on the cost of public higher education and submit a report to the interim committees of the Legislative Assembly related to taxation no later than December 15, 2026. Sunsets the task force January 2, 2027. Takes effect on the 91st day following adjournment sine die.

Establishes the Oregon Individual Assistance Grant Account as an account in the Oregon Disaster Response Fund. Continuously appropriates the moneys in the account to the Oregon Department of Emergency Management for assistance to individuals and households following emergencies.

Exempts from state income tax up to $17,500 in retirement pay or pension received for service in the Armed Forces of the United States for a taxpayer who is receiving retirement pay or pension for service in the Armed Forces of the United States and who has not attained 63 years of age before the close of the taxable year for which a return is filed. Applies to tax years beginning on or after January 1, 2025. Takes effect on the 91st day following adjournment sine die.

Creates a subtraction from taxable income for start-up expenditures. 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 the Oregon All Funds Crisis and Disaster Resourcing Task Force. Directs the task force to review sources of public and private moneys used to support public safety and security in this state, assess the value of existing taxes, fees and other moneys and evaluate outcomes resulting from these funding sources. Directs the task force to make recommendations to the Legislative Assembly for design and implementation of the strategic resources structure necessary to respond to future public safety and security needs. Sunsets the task force on December 31, 2026. Declares an emergency, effective on passage.

Requires every corporation to annually file an affidavit with the Department of Revenue attesting that the corporation has registered or attempted to register with the United States Selective Service System. Directs the department to disallow all state corporate excise or income tax subtractions and credits claimed by the corporation if the corporation fails to file an affidavit with the corporation's tax return. Allows the corporation to comply with the law by filing an affidavit within three years after filing a return.

Authorizes cities to bring certain lands within their urban growth boundaries for light industrial and open space uses. Sunsets January 2, 2037. Sunsets 2011 program under which the Economic Recovery Review Council designated regionally significant industrial areas.

Permits the State Accident Insurance Fund Corporation to evaluate the risk the corporation has insured for employers during the past three years and reduce the premium the corporation charges the employer to reflect any reductions or mitigations in risk that result from an agreement between the employer and the corporation. Permits the corporation to specify in an agreement with the person that owns a new business or that assumes ownership of an existing business conditions under which the corporation will charge the person a reduced premium rate for a probationary period during which the corporation evaluates the person's adherence to the terms of the agreement.

Removes the limitation on the types of degrees that may be offered by Western Oregon University, Southern Oregon University and Eastern Oregon University.