Rep. Paul Evans

Allows a subtraction from federal taxable income of the gain from the sale of opportunity zone property, defined as property in a low-income census tract developed for affordable housing and held for a stated period of time. Applies to tax years beginning on or after January 1, 2025, and before January 1, 2031. Takes effect on the 91st day following adjournment sine die.

Requires the Oregon Health Authority to study behavioral health services and supports for older adults and individuals with disabilities. Directs the authority to submit findings to the interim committees of the Legislative Assembly related to health not later than September 15, 2026. Sunsets on January 2, 2027.

Directs a municipal law enforcement agency with jurisdiction over a population of at least 350,000 to staff patrol vehicles with a minimum of two officers. Specifies an exception.

Directs the Oregon Department of Emergency Management to administer a grant program in support of projects to consolidate and modernize or upgrade public safety answering points. Sunsets on January 2, 2045.

Directs the Department of Transportation to notify vehicle dealers when the department discovers documentation, information or fees the vehicle dealer submitted to register or title a vehicle are missing, incomplete or miscalculated. Directs the department to take certain actions to allow a vehicle dealer to rectify the missing documentation, information or fees. Directs the department to undertake a study to assess delays in processing documentation and fees submitted by vehicle dealers. Provides that the department report the results of the study and recommendations to the Oregon Dealer Advisory Committee no later than September 15, 2027. Takes effect on the 91st day following adjournment sine die.

Establishes the Oregon Disaster Recovery Authority. Provides that the Governor may activate the authority when declaring a state of emergency. Directs the authority, when activated, to coordinate initial crisis services, coordinate recovery and mitigation efforts and coordinate the provision of emergency aid to local governments or private entities. Authorizes the Governor, when the authority is activated, to hire additional state agency personnel to perform duties related to the emergency.

Directs the Oregon Department of Emergency Management to create and maintain a registry of persons able and willing to provide services related to emergency response. Requires that the registry be accessible to emergency management agencies and emergency program managers. Directs the department to establish procedures for communicating with appropriate entities to gather and update registry information.

Modifies provisions relating to retirement benefits for a public employee who is a designated representative of an exclusive representative and takes release time.

Imposes a surtax on personal income tax liability. Imposes an Oregon personal alternative minimum tax. Establishes the Resiliency Requirements Fund. Establishes the Shaky Day Fund. Directs the proceeds of the income tax surtax and the alternative minimum tax to be used for funding resiliency. Modifies the formula for transfer of a percentage of the General Fund ending balance to include a transfer to the Shaky Day Fund, in addition to the transfer to the Rainy Day Fund. First applies to tax years beginning on or after January 1, 2026, and to biennia beginning on or after July 1, 2025. Takes effect on the 91st day following adjournment sine die.

Authorizes the issuance of general obligation bonds under Article XI-Q of the Oregon Constitution for the emergency preparedness equipment grant program. Takes effect on the 91st day following adjournment sine die.