Sen. David Smith

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.

Directs State Board of Forestry, pursuant to joint rules adopted by State Board of Forestry and State Land Board, to establish pilot project for county management of certain Elliott State Forest Lands. Sunsets January 2, 2030.

Modifies juvenile court dependency procedure to require Department of Justice to bear responsibility for certain expenses arising out of summonses issued by Department of Human Services.

Allows Health Licensing Office to issue authorization to person licensed to perform tattooing services to administer local anesthetic if person completes course approved by office and meets other requirements established by office. Takes effect on 91st day following adjournment sine die.

Appropriates moneys from General Fund to State Department of Geology and Mineral Industries for biennial expenses. Limits biennial expenditures from fees, moneys or other revenues, including Miscellaneous Receipts and specified federal funds, but excluding lottery funds and other federal funds, collected or received by department. Limits biennial expenditures by department from other federal funds. Declares emergency, effective July 1, 2021.

Prohibits person that transacts title insurance in this state from refusing to issue policy of title insurance or refusing to close or insure real property transaction solely because real property that is subject of transaction has been used for purpose of growing, producing, manufacturing or selling cannabis, or conducting other activities related to cannabis, if growing, production, manufacture, sale or other activities occurred in compliance with state laws relating to regulation of marijuana items. Provides that violation of provisions of Act is unfair and deceptive practice in transaction of insurance. Requires Director of Department of Consumer and Business Services to adopt rules to prohibit violation and to provide for imposing civil penalty of not more than $5,000 for violation. Becomes operative on January 1, 2022. Takes effect on 91st day following adjournment sine die.

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

Provides grants to counties that received federal Secure Rural Schools program payments in calendar year 2008 equal to at least 30 percent of all moneys deposited into county general fund. Authorizes grants for projects to consolidate or share services among county and cities and special districts within county, in amount not to exceed $150,000 per project. Sunsets July 1, 2029. Establishes Oregon County Assistance Fund. Appropriates moneys from General Fund to Oregon County Assistance Fund for purpose of making grants. Takes effect on 91st day following adjournment sine die.

Requires State Forestry Department to study and make recommendations to interim committee of Legislative Assembly regarding efficacy of forest management. Sunsets January 2, 2023. Takes effect on 91st day following adjournment sine die.