Rep. Bobby Levy

Creates the crime of initiating a false report in the first degree. Punishes by a maximum of 10 years' imprisonment, $250,000 fine, or both. Creates the crime of initiating a false report in the second degree. Punishes by a maximum of five years' imprisonment, $125,000 fine, or both. Renames the crime of initiating a false report to initiating a false report in the third degree. Takes effect on the 91st day following adjournment sine die.

Increases the limitation on the percentage of students in a school district who may enroll in a virtual public charter school that is not sponsored by the student's resident school district without first receiving approval from the school district. Requires school districts to participate in open enrollment. Establishes a waiver process. Directs the Department of Education to develop and implement a policy that provides for the establishment of education savings accounts for students to use for educational expenses. Takes effect on the 91st day following adjournment sine die.

Requires a commercial entity that engages in the business of publishing or distributing sexual material harmful to minors to verify the ages of individuals to whom the commercial entity distributes or makes available the sexual material harmful to minors. Specifies reasonable methods for age verification and requires a person that verifies ages to destroy or delete information that could identify an individual or the individual's address or that could disclose other personal information about the individual. Imposes liability in an amount not to exceed $5,000 for failure to comply with the age verification requirement if the failure results in exposing an individual under the age of 18 years to sexual material harmful to minors. Imposes liability in an amount not to exceed the greater of a plaintiff's actual damages or $5,000 for failure to destroy or delete information used in age verification.

Exempts employers of noncitizens in agricultural labor who are not eligible for unemployment insurance benefits from liability for contributions related to that labor. Takes effect on the 91st day following adjournment sine die.

Requires the Oregon Business Development Department to study the economic development of ports in Oregon. Directs the department to submit a report of the study to the interim committees of the Legislative Assembly related to economic development no later than September 15, 2026. Sunsets January 2, 2027.

Requires courts to order the removal of trespassers from a residence upon a sworn declaration from an owner or their agent. Requires law enforcement to execute the order. Provides for statutory damages for individuals harmed by wrongful use of the process.

Creates a corporate excise tax credit for each of the first three years that a bank does business in this state. Applies to banks that commence business in tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

] Appropriates moneys to the Department of Justice [ to backfill reductions in ] for purposes related to federal Victims of Crime Act grants. Declares an emergency, effective on passage.

Creates Oregon tax subtraction for interest received by financial institutions from loans made for purchase or improvement of agricultural real estate, rural residences and coastal fishing boats. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Exempts from commercial activity subject to corporate activity tax interest received by financial institutions from loans made for purchase or improvement of agricultural real estate, rural residences and coastal fishing boats. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

Creates an Oregon personal income tax subtraction for overtime pay received by a taxpayer during the tax year. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.