Sen. Dick Anderson

Exempts workers on public works who are participants in a pre-apprenticeship program from the application of laws that determine and require payment of a prevailing rate of wage. Takes effect on the 91st day following adjournment sine die.

Amends the definition of "public agency" to include only certain public bodies and other entities with statewide operations or jurisdiction, incorporated cities with a population of 2,500 or more and counties with a population of 300,000 or more. Exempts public bodies that are not public agencies from requiring contractors to pay a prevailing rate of wage on construction projects.

Creates an Oregon personal income tax subtraction for child care expenses paid by a taxpayer during the tax year. Applies to tax years beginning on or after January 1, 2025, and before January 1, 2031. Takes effect on the 91st day following adjournment sine die.

Directs the Oregon Health Authority and coordinated care organizations to reimburse certain rural hospitals at rates no less than 150 percent of the rates paid as of the effective date of the Act. Declares an emergency, effective July 1, 2025.

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.

Requires the Department of Land Conservation and Development to study the Housing Accountability and Production Office and submit findings to the interim committees of the Legislative Assembly related to housing no later than September 15, 2026.

Deletes two bases for a worker to refuse an offer of modified employment without losing temporary total disability benefits to increase possible modified employment placements.

] Directs the Oregon Health Authority to distribute moneys to an entity within the Oregon Health and Science University that advocates for improved maternal and neonatal outcomes. Requires the authority and a coordinated care organization to [ provide reimbursement for services provided by a peer support specialist ] reimburse the costs of covered peer delivered services , regardless of the clinical setting in which services are provided, and for inpatient hospital services provided to specified individuals. Takes effect on the 91st day following adjournment sine die.

Provides that, for the estates of decedents dying on or after January 1, 2026, Oregon estate tax is not due unless the value of the Oregon taxable estate exceeds $13.61 million. Raises the threshold for the filing of an estate tax return to a gross estate valued at more than $13.61 million. Takes effect on the 91st day following adjournment sine die.

Exempts from Oregon personal income taxation a taxpayer with Oregon adjusted gross income that is equal to or less than 120 percent of the median Oregon adjusted gross income. 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.