Sen. Michael Dembrow

Disallows, for purposes of personal income taxation, mortgage interest deduction for residence other than taxpayer's principal residence, unless taxpayer sells residence or actively markets residence for sale. Phases out allowable deduction for interest for principal residence based upon income. Disallows deduction for principal residence above threshold income amount. Establishes Oregon Housing Opportunity Account. Transfers amount equal to estimated increase in revenue attributable to restrictions on deduction of mortgage interest to account. Applies to tax years beginning on or after January 1, 2022. Takes effect on 91st day following adjournment sine die.

Increases state transient lodging tax rate and provides for transfer of moneys attributable to increase to county in which taxes were collected. Requires transferred moneys to be used exclusively for affordable housing in county. Takes effect on 91st day following adjournment sine die.

Provides that local government may not become stockholder in or loan credit to or in aid of municipal bank. Provides that municipal bank is not required to obtain deposit insurance from Federal Deposit Insurance Corporation under certain conditions. Provides that municipal bank may act as depository or custodian of public funds under certain conditions.

Defines "covered employee" as including employees of Department of Human Services who work in stabilization and crisis unit for purposes of specifying certain presumptions as to compensability of covered employee's claim of benefits under workers' compensation law for death, disability or impairment of health. Takes effect on 91st day following adjournment sine die.

Provides that spread of fire in forestland across ownership boundary does not constitute prima facie evidence of fire burning uncontrolled if owners or operators of forestland on both sides of ownership boundary agree in advance to conduct prescribed fire. ] Provides that owner or operator of forestland on which prescribed fire exists need not extinguish fire if owners or operators of forestland on both sides of ownership boundary agree in advance of fire that fire may be conducted as prescribed fire and fire remains on forestland of owners or operators that agreed to fire. Prohibits State Forester from determining that fire that spreads across ownership boundary is burning uncontrolled if owners or operators of forestland on both sides of boundary agree in advance to conduct prescribed fire and fire remains on forestland of owners or operators that agreed to fire. ] Provides that person does not commit offense of unlawful use of fire if person has knowledge of prescribed fire burning on person's own land and does not extinguish prescribed fire. ] Directs State Forestry Department to adopt certain rules related to prescribed fires. Provides that department must initiate rulemaking on or before November 30, 2021, and finalize rulemaking on or before November 30, 2022. Requires State Board of Forestry, by December 1, 2021, to consult with Oregon Prescribed Fire Council concerning best practices for conducting Certified Burn Manager program, to initiate rulemaking to establish program and to report to appropriate committee or subcommittee of Legislative Assembly on progress in establishing and implementing program. Appropriates moneys to board for purpose of establishing and implementing program. Takes effect on 91st day following adjournment sine die.

Proposes amendment to Oregon Constitution to use excess revenues from personal income tax collections to increase allowance of earned income tax credits, in lieu of returning surplus revenue to all personal income taxpayers. Refers proposed amendment to people for their approval or rejection at next regular general election.

Limits exemption from requirement of obtaining water right application, permit or certificate to use of surface water for livestock watering that does not exceed 5,000 gallons a day. Limits exemption from requirement of obtaining registration, certificate of registration, application for permit, permit, certificate of completion or ground water right certificate to use of ground water for stock watering purposes that does not exceed 5,000 gallons a day. Declares emergency, effective on passage.

Requires Department of Revenue to submit to Legislative Revenue Officer information from Oregon tax returns about certain corporations doing business in Oregon. Requires Legislative Revenue Officer to make information available in public report. Specifies information that must be included in report. Requires initial submission by department of information not later than December 1, 2021, for 2019 tax year. Takes effect on 91st day following adjournment sine die.

Requires that any voting machine or vote tally system approved by Secretary of State must be compatible with elections conducted by ranked-choice voting and any other form of voting that is authorized under Oregon Constitution and has been used within previous 10 years in any federal, state or local election in United States.

Provides that part-time faculty member at public institution of higher education who qualifies for health care benefits will pay 10 percent of insurance premiums for employee coverage. Requires state to pay for remaining costs of insurance premiums out of moneys appropriated to Oregon Educators Benefit Board. Permits institution to agree through either institution policy or collective bargaining to pay portion of health care benefits paid for by employee. Provides that unless otherwise agreed through collective bargaining, employees who are eligible to receive health care benefits in manner specified may receive health care benefits from institution only in manner specified. Provides that any savings realized by institution are subject to collective bargaining. Directs board to determine prior to open enrollment period whether it has received sufficient funds to cover required premium payments. Provides that if board has not received sufficient funds, board may require employee share to increase and that institution is not responsible for paying insurance premiums. Requires legacy health benefit coverage to be maintained for part-time faculty at institutions who are not eligible for health care benefits under provisions. Establishes Part-Time Faculty Insurance Fund and continuously appropriates moneys in fund to board. Declares emergency, effective on passage.