Establishes refundable income and corporate excise tax credit allowed for qualified research activities and sets increased maximum credit amount. Limits use of credit to semiconductor or other advanced manufacturing industries. Requires taxpayer seeking credit to obtain certification from Oregon Business Development Department. Requires taxpayer seeking credit for tax year beginning in calendar year 2024 to register with department. Directs Legislative Revenue Officer to report to Legislative Assembly on information submitted with registrations. Applies to tax years beginning on or after January 1, 2024, and before January 1, 2030. Extends sunset date of enterprise zone program . and modifies related provisions. Provides limitation on number of years for which property in enterprise zone may be exempt from property taxes imposed by school districts. ] Requires zone sponsor to post on sponsor's website terms of agreements with business firms seeking exemption. Requires department to provide technical assistance upon request to zone sponsors entering into such agreements. Adds long term rural enterprise zone program to those for which report must be posted on Oregon transparency website. Requires department to study transparency of enterprise zone programs and submit report to interim legislative committees related to revenue. Requires zone sponsor entering into agreement with business firm to notify adjacent local governments of possible increase in use of infrastructure. Bars enterprise zone participation by business firms significantly engaged in operating retail fulfillment centers. Coordinates statutes governing termination of enterprise zones. Creates sunset date for strategic investment program and modifies related provisions. Disallows agreements entered into on or after July 1, 2030. ] Requires business firms in strategic investment program to hold job fair. Adds ports to parties required to enter into agreement for designation of strategic investment zone. Sunsets county authority to designate strategic investment zones. Directs department to make negotiation training materials available to parties to agreement required for designation of zone. Raises maximum amount of community services support fee and indexes amount to increase, if any, in consumer price index. Requires approval of agreement by all affected special districts that provide emergency service. Increases minimum total cost of eligible project under strategic investment program and indexes cost to increase, if any, in consumer price index. Decreases maximum amount of personal income tax revenue that may be distributed per year to any county under strategic investment program. ] Requires Legislative Revenue Officer to study strategic investment program and submit report to interim legislative committees related to revenue. Extends sunset date for gain share program. Applies to property tax years beginning on or after July 1, 2024. ] Provides for school support fee in lieu of property taxes exempted in enterprise zones in amount of forgone taxes multiplied by rate negotiated by zone sponsor and affected school districts. Requires addition to federal taxable income of amounts excluded as gain attributable to investment in federal qualified opportunity zone. Allows subtraction in later tax year if gain is temporarily deferred at federal level. Applies to tax years beginning on or after January 1, 2024, and to amounts initially invested in non-Oregon opportunity zones on or after January 1, 2024. ] Takes effect on 91st day following adjournment sine die.
Sponsored bills
Requires institution or research facility that performs research, testing or studies involving nonhuman primates to annually report certain information to State Veterinarian. Provides that each day of violation is specific fine violation punishable by fine of not more than $____. ] Requires Oregon Health and Science University to annually publish on website of university certain information related to research using nonhuman primates.
Requires extension to no later than December 31, 2026, of term for contract between Oregon Health Authority and coordinated care organization. Sunsets January 2, 2027. Declares emergency, effective on passage.
Increases statute of limitations for first degree sex crimes to 20 years after commission of crime or, for minor victim, any time before victim attains 30 years of age, whichever occurs later.
Modifies provisions relating to reproductive health rights. Modifies provisions relating to access to reproductive health care and gender-affirming treatment. Modifies provisions relating to protections for providers of and individuals receiving reproductive and gender-affirming health care services. Creates crime of interfering with a health care facility. Punishes by maximum of 364 days' imprisonment, $6,250 fine, or both. Creates right of action for person or health care provider aggrieved by interference with health care facility. Makes statutory change to achieve gender neutral language with respect to unlawful employment discrimination because of sex. Declares public policy regarding interstate actions arising out of reproductive health care and gender-affirming treatment. Prohibits public body from participating in interstate investigation or proceeding involving reproductive health care and gender-affirming treatment. Creates exceptions. Prohibits clerk of court from issuing subpoena if foreign subpoena relates to reproductive health care or gender-affirming treatment. Declares that Oregon law governs certain actions arising out of reproductive health care or gender-affirming treatment provided or received in this state. Repeals criminal provisions relating to concealing birth. ] Appropriates moneys from General Fund to Higher Education Coordinating Commission for allocation to Office of Rural Health, for purposes of providing grants through rural qualified health center pilot project. ] Appropriates moneys from General Fund to Oregon Health Authority for specified expenses. ] Declares emergency, effective on passage.
Allows residential landlord and tenant to agree to provide written notices by electronic mail and allow landlord to refund moneys by electronic means. Requires mailed copy of termination notices provided by electronic mail.
Allows exclusion from taxable estate for value of interest in farm, forestry or fishing business. Applies to estates of decedents dying on or after July 1, 2023. Takes effect on 91st day following adjournment sine die.
Modifies abbreviated school day program requirements. Requires that parent or foster parent must give informed and written consent for student with disability to be placed on program. Prescribes duties of school district superintendent and Department of Education in relation to abbreviated school day programs. Directs school districts to provide notice to parents or foster parents of every student with disability who was on abbreviated school day program at end of 2022-2023 school year or who had abbreviated school days during 2022-2023 school year. Prescribes requirements of notice. Declares emergency, effective on passage.
Authorizes community colleges to offer Bachelor of Science in nursing degrees. Details requirements that must be met for Higher Education Coordinating Commission to approve community college request to offer Bachelor of Science in nursing degree program.
Declares legislative intent to address inequities facing Compact of Free Association islanders residing in State of Oregon.