Rep. Werner Reschke

Creates income tax subtraction for recovery rebates paid to personal income taxpayers. Directs Department of Revenue to make refund payments of overpayments due to operation of subtraction as soon as practicable. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2022. 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.

Terminates state of emergency relating to COVID-19.

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.

Authorizes local government to publish notice of public hearing regarding proposed rule on agency's website instead of in newspaper of general circulation.

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.

Authorizes county court to order tax collector to cancel property taxes assessed on certain public real and personal property upon request of tax collector and district attorney who determine such taxes to be wholly uncollectible. ] Cancels outstanding ad valorem property taxes and interest assessed on property transferred from federal government to port district. Cancels ad valorem property taxes and interest that have been outstanding since before January 1, 2012, assessed on real property owned by port without working waterfront, provided tax collector has exhausted all remedies provided by law for collection. Takes effect on 91st day following adjournment sine die.

Maintains unemployment insurance tax rate in effect for each employer for calendar year 2020 until first calendar year that begins after later of December 31, 2022, or date on which state of emergency declared by Governor on March 8, 2020, for COVID-19 pandemic, and any extension of state of emergency, is no longer in effect. 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.