Prescribes information that district school board must ensure is provided on school district's website related to courses of study offered by school district. Takes effect July 1, 2022.
Removes requirement that student must receive approval from resident school district before enrolling in virtual public charter school not sponsored by school district if specified percentage of students in school district already are enrolled in virtual public charter schools not sponsored by school district. Removes requirement that school district that does not give approval for enrollment in virtual public charter school not sponsored by school district provide information about other online options available to students. Declares emergency, effective on passage.
Requires health care practitioner to exercise proper degree of care to preserve health and life of child born alive after abortion or attempted abortion. Requires health care practitioner to ensure child born alive is transported to hospital. Allows specified person to bring civil action for damages and equitable relief against health care practitioner for failure to exercise proper degree of care. Directs court to award attorney fees to prevailing plaintiff. Allows court to order identity or personally identifiable information of specified person protected from disclosure.
Prohibits discrimination in places of public accommodation on basis of person's medical history. Takes effect on 91st day following adjournment sine die.
Requires person that provides public access to pornography to verify that resident individual is 18 years of age or older before granting access. Punishes violation of Act as unlawful trade practice under Unlawful Trade Practices Act. Takes effect on 91st day following adjournment sine die.
Exempts from construction taxes residential housing being constructed to replace residential housing destroyed or damaged by fire or other emergency event or situation. Applies to residential housing destroyed or damaged on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.
Extends look-back period used to determine Unemployment Compensation Trust Fund solvency level from 10 years to 20 years. Provides that calendar years 2020 and 2021 may not be considered high benefit cost period for purposes of making determinations of solvency level of fund. Provides that employers' experience ratings used to determine 2020 unemployment insurance tax rates shall be used to determine rates for 2022, 2023 and 2024. Provides deferral of up to one-third of 2021 unemployment insurance taxes for employers whose tax rates increased by 0.5 percentage points or more from 2020 to 2021. Authorizes forgiveness of percentage of deferrable taxes according to tax rate increase brackets. Reduces fund adequacy percentages used to determine employer tax rate schedules. Broadens kinds of property that may be received for Unemployment Compensation Trust Fund. Takes effect on 91st day following adjournment sine die.
Allows surviving spouse or disabled heir of individual whose homestead was granted deferral under homestead property tax deferral program to continue deferral without having owned or occupied homestead for five years. Creates, for purposes of eligibility of property for homestead property tax deferral program, minimum cap of $250,000 for maximum allowable real market value of homestead. Directs Department of Revenue to adjust minimum cap for maximum allowable real market value annually according to change in Consumer Price Index. Allows claim for deferral to be filed late, with payment of fee. Modifies procedure for allowing claims for deferral in excess of maximum allowable number of claims for property tax year. Adjusts payment of interest on delinquent deferred taxes between county and department. Extends sunset for deferral program. Takes effect on 91st day following adjournment sine die.
Directs Legislative Revenue Officer to study state and local tax systems and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022. ] Modifies provisions allowing for income and corporate excise tax credits. Extends or establishes sunsets for certain tax expenditures. Increases limitations on tax credits allowed for all taxpayers, for certain tax credits. Creates subtraction from federal taxable income for amounts received as AmeriCorps national service educational awards, for personal income taxpayers. Applies to amounts received in tax years beginning on or after January 1, 2021, and before January 1, 2027. Exempts from state and local transient lodging taxes military lodging used for temporary overnight human occupancy by active or retired members or service veterans of Armed Forces of the United States or National Guard or by employees or agents of Oregon Military Department. Takes effect on 91st day following adjournment sine die.
Extends sunset of property tax exemption for property of nonprofit corporation offered, occupied or used as low-income housing. Takes effect on 91st day following adjournment sine die.
