Rep. Julie Parrish

Provides credit against personal income taxes for costs associated with growing produce. Provides subtraction from taxable income for costs associated with donating produce to community food providers. Applies to tax years beginning on or after January 1, 2017. Takes effect on 91st day following adjournment sine die.

Eliminates filing fees for complaints, petitions, answers and other first appearances in Oregon Tax Court. Requires award of attorney fees, costs, disbursements and reasonable expenses when taxpayer or executor prevails in certain proceedings involving taxes.

Appropriates moneys from General Fund to Department of Education for seismic needs assessments in 27 school districts in which seismic needs assessments have not been conducted. Declares emergency, effective July 1, 2017.

Establishes Veterans' Services Fund pursuant to constitutional amendment approved in Ballot Measure 96 (2016). Declares emergency, effective on passage.

Creates subtraction from taxable income for payment of interest on principal of loans used to attend institution of higher education in Oregon to obtain degree. Creates credit against personal income taxes for payment of interest on principal of loans used to attend college or university in Oregon if taxpayer is granted associate's or higher degree in science, technology, engineering or mathematics and engages in related employment and volunteer service. Applies to tax years beginning on or after January 1, 2018, and before January 1, 2028. Takes effect on 91st day following adjournment sine die.

Removes certain exemptions that State Treasurer has from Public Contracting Code. Requires State Treasurer to submit findings and public notice of approval related to special procurements to President of Senate, Speaker of House of Representatives and Legislative Fiscal Officer. Becomes operative January 1, 2018. Takes effect on 91st day following adjournment sine die.

Establishes refundable tax credit against income or corporate excise taxes for employers in specified industrial sectors for wages paid to employees at or below specified rate. Modifies amount of credit based on year in which wages are paid. Disallows credit if employer is penalized for failing to comply with Oregon occupational safety and health laws and rules. Prohibits employer from receiving credit if employer has reduced wages with intention to qualify for credit. Limits total amount of credit that may be claimed per fiscal year. Applies to tax years beginning on or after January 1, 2017, and before January 1, 2027. Takes effect on 91st day following adjournment sine die.

Permits minor political parties to choose to nominate candidates as part of state-sponsored primary election.

Creates refundable credit against personal income taxes for housing rental payments. Limits availability based on household income. Applies to tax years beginning on or after January 1, 2018, and before January 1, 2024. Takes effect on 91st day following adjournment sine die.

Provides that language-based computer coding may satisfy any world language requirements in public schools and second language requirements in community colleges and post-secondary institutions of education. Declares emergency, effective on passage.