Rep. Jack Zika

Provides that registered or certified child care facility is commercial use of property for zoning purposes. Creates income tax credit for owners of real property rented to certified child care facilities. Creates income tax credit for child care facilities with staff members who earn 18 or more clock hours of training related to child care. Creates income tax credit for child care facilities rated three stars or higher with quality rating and improvement system. Applies to tax years beginning on or after January 1, 2022, and before January 1, 2028. Takes effect on 91st day following adjournment sine die.

Modifies conditions of eligibility for tax credit allowed to rural medical care provider. Removes eligibility limitation on adjusted gross income of individual providing rural medical care, restrictions on types of hospitals and tiered amounts of allowable credit based on distance from certain municipalities. Applies to tax years beginning on or after January 1, 2022. Extends sunset for credit. Takes effect on 91st day following adjournment sine die.

Directs Legislative Policy and Research Office to study issues relating to license reciprocity for skilled trade workers and report to appropriate committee or interim committee of Legislative Assembly on or before September 15, 2022. Sunsets January 2, 2023.

Limits liability for certain claims for damages arising out of acts or omissions taken during COVID-19 emergency period in reasonable compliance with government guidance related to COVID-19.

Establishes certain requirements for contracts related to timber harvesting on state lands. Establishes certain requirements for contracts related to timber harvesting on Common School Forest Lands and Elliott State Forest Lands. Takes effect on 91st day following adjournment sine die.

Creates refundable income tax credit to adjust for effect on federal income subtraction of recovery rebates allowed to personal income taxpayers. Provides for credit to be claimed on personal income tax return for 2021 tax year. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2021. Provides that federal tax subtraction is to be calculated without taking into account recovery rebates allowed to personal income taxpayers. Applies to tax years beginning on or after January 1, 2021, and before January 1, 2022. Takes effect on 91st day following adjournment sine die.

Proposes amendment to Oregon Constitution establishing Citizens Redistricting Commission to adopt redistricting maps for Senate, House of Representatives and United States Congress. Refers proposed amendment to people for their approval or rejection at next general election.

Requires each public school to provide full-time, in-person classroom instruction during 2021-2022 school year. Declares emergency, effective July 1, 2021.

Proposes amendment to Oregon Constitution to require Legislative Assembly, in each odd-numbered year regular session, to appropriate moneys to fund public education before passing any other budget measure. Refers proposed amendment to people for their approval or rejection at next regular general election.

Creates income or corporate excise tax credit for taxpayers that provide career and technical education student internships. Applies to tax years beginning on or after January 1, 2022, and before January 1, 2028. Takes effect on 91st day following adjournment sine die.