HB 4007 — Relating to tax treatment of wildfire litigation; prescribing an effective date.
Last action — In committee upon adjournment.
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✓Introduced
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✓In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2024 Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.
Summary
Digest: Exempts awards from and legal fees paid in wildfire suits from income tax. (Flesch Readability Score: 76.5). Creates an Oregon tax subtraction for amounts received in settlement of civil actions arising from wildfire. [<i>Allows</i>] <b>Creates </b>an Oregon [<i>itemized deduction</i>] <b>tax subtraction</b> for wildfire-related legal fees paid by plaintiffs.<b> Allows taxpayer to amend return to claim refund for earliest tax year in which a subtraction is allowed.</b> Applies to <b>wildfire emergency declarations and executive orders issued on or after January 1, 2018, and before January 1, 2026, and to </b>amounts received<b>, losses incurred</b> and legal fees paid in all tax years beginning on or after January 1, [<i>2020</i>]<b> 2018</b>. Takes effect on the 91st day following adjournment sine die.
Bill Text
We don't have the full text on file for this bill yet.
Read HB 4007 on the official Oregon source →Action History
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In committee upon adjournment.
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Referred to Finance and Revenue.
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First reading. Referred to President's desk.
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Rules suspended. Third reading. Carried by Cate. Passed.
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Second reading.
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Recommendation: Do pass with amendments and be printed A-Engrossed.
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Work Session held.
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Informational Meeting held.
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Public Hearing held.
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Referred to Revenue.
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First reading. Referred to Speaker's desk.
Sponsors
- David Brock Smith · Primary
- Mark Meek · Primary
- Boomer Wright · Cosponsor
- Zach Hudson · Cosponsor
- Pam Marsh · Cosponsor
- David Gomberg · Primary
- E. Werner Reschke · Cosponsor
- Kevin Mannix · Cosponsor
- Mark Owens · Cosponsor
- Ed Diehl · Cosponsor
- Court Boice · Cosponsor
- Bobby Levy · Primary
- Cyrus Javadi · Primary
- Jami Cate · Primary
- Christine Goodwin · Primary
- Charlie Conrad · Cosponsor
- Tim Knopp · Cosponsor
- Brian Stout · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →7 sponsors · 11 co-sponsors · 72 not signed on
Sponsors (7)
- David Brock Smith Republican
- Mark Meek Democrat
- David Gomberg Democrat
- Bobby Levy Republican
- Cyrus Javadi Republican
- Jami Cate Republican
- Christine Goodwin
Co-sponsors (11)
- Boomer Wright Republican
- Zach Hudson Democrat
- Pam Marsh Democrat
- E. Werner Reschke Republican
- Kevin Mannix Republican
- Mark Owens Republican
- Ed Diehl Republican
- Court Boice Republican
- Charlie Conrad
- Tim Knopp
- Brian Stout
Not signed on (72)
72 members have not signed on to this bill.
Show all 72 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 7 | 0 | 0 | 3 |
| Republican | 18 | 0 | 0 | 1 |
| Democrat | 31 | 0 | 0 | 0 |
| Total | 56 | 0 | 0 | 4 |
| % of votes cast | 93% | 0% | 0% | 7% |
How each member voted (60)
| Member | Party | Vote |
|---|---|---|
| Brian Stout | — | Yea |
| Charlie Conrad | — | Yea |
| Christine Goodwin | — | Yea |
| Courtney Neron | — | Not Voting |
| Dan Rayfield | — | Yea |
| James Hieb | — | Yea |
| Janelle Bynum | — | Not Voting |
| Maxine Dexter | — | Yea |
| Paul Holvey | — | Yea |
| Tracy Cramer | — | Not Voting |
| Andrea Valderrama | Democrat | Yea |
| Annessa Hartman | Democrat | Yea |
| Ben Bowman | Democrat | Yea |
| Dacia Grayber | Democrat | Yea |
| Daniel Nguyen | Democrat | Yea |
| David Gomberg | Democrat | Yea |
| Emerson Levy | Democrat | Yea |
| Farrah Chaichi | Democrat | Yea |
| Hai Pham | Democrat | Yea |
| Hoa Nguyen | Democrat | Yea |
| Jason Kropf | Democrat | Yea |
| John Lively | Democrat | Yea |
| Jules Walters | Democrat | Yea |
| Julie Fahey | Democrat | Yea |
| Ken Helm | Democrat | Yea |
| Khanh Pham | Democrat | Yea |
| Lisa Reynolds | Democrat | Yea |
| Mark Gamba | Democrat | Yea |
| Nancy Nathanson | Democrat | Yea |
| Nathan Sosa | Democrat | Yea |
| Pam Marsh | Democrat | Yea |
| Paul Evans | Democrat | Yea |
| Ricki Ruiz | Democrat | Yea |
| Rob Nosse | Democrat | Yea |
| Sue Rieke Smith | Democrat | Yea |
| Susan McLain | Democrat | Yea |
| Tawna Sanchez | Democrat | Yea |
| Thuy Tran | Democrat | Yea |
| Tom Andersen | Democrat | Yea |
| Travis Nelson | Democrat | Yea |
| Zach Hudson | Democrat | Yea |
| Anna Scharf | Republican | Yea |
| Bobby Levy | Republican | Yea |
| Boomer Wright | Republican | Yea |
| Court Boice | Republican | Yea |
| Cyrus Javadi | Republican | Yea |
| Dwayne Yunker | Republican | Yea |
| E. Werner Reschke | Republican | Yea |
| Ed Diehl | Republican | Yea |
| Emily McIntire | Republican | Yea |
| Jami Cate | Republican | Yea |
| Jeffrey Helfrich | Republican | Yea |
| Kevin Mannix | Republican | Yea |
| Kim Wallan | Republican | Yea |
| Lucetta Elmer | Republican | Yea |
| Mark Owens | Republican | Yea |
| Rick Lewis | Republican | Yea |
| Shelly Boshart Davis | Republican | Not Voting |
| Vikki Breese-Iverson | Republican | Yea |
| Virgle Osborne | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 2 | 0 | 0 | 0 |
| Democrat | 5 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Daniel Nguyen | Democrat | Yea |
| Jules Walters | Democrat | Yea |
| Nancy Nathanson | Democrat | Yea |
| Pam Marsh | Democrat | Yea |
| Sue Rieke Smith | Democrat | Yea |
| Bobby Levy | Republican | Yea |
| E. Werner Reschke | Republican | Yea |
Subjects
Frequently asked questions
- What does HB 4007 do?
- Digest: Exempts awards from and legal fees paid in wildfire suits from income tax. (Flesch Readability Score: 76.5). Creates an Oregon tax subtraction for amounts received in settlement of civil actions arising from wildfire. [<i>Allows</i>] <b>Creates </b>an Oregon [<i>itemized deduction</i>] <b>tax subtraction</b> for wildfire-related legal fees paid by plaintiffs.<b> Allows taxpayer to amend return to claim refund for earliest tax year in which a subtraction is allowed.</b> Applies to <b>wildfire emergency declarations and executive orders issued on or after January 1, 2018, and before January 1, 2026, and to </b>amounts received<b>, losses incurred</b> and legal fees paid in all tax years beginning on or after January 1, [<i>2020</i>]<b> 2018</b>. Takes effect on the 91st day following adjournment sine die.
- Who sponsors HB 4007?
- HB 4007 is sponsored by David Brock Smith (Republican), Mark Meek (Democrat), Boomer Wright (Republican), Zach Hudson (Democrat), Pam Marsh (Democrat), David Gomberg (Democrat), E. Werner Reschke (Republican), Kevin Mannix (Republican), Mark Owens (Republican), Ed Diehl (Republican), Court Boice (Republican), Bobby Levy (Republican), Cyrus Javadi (Republican), Jami Cate (Republican), Christine Goodwin, Charlie Conrad, Tim Knopp, and Brian Stout.
- What is the current status of HB 4007?
- This bill died with 2024 Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track HB 4007?
- Track HB 4007 free on One Click Politics — get push/email alerts when it moves.
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