HB 4028 — Relating to tax expenditures; and prescribing an effective date.
Last action — Chapter 111, (2018 Laws): Effective date June 2, 2018.
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 22, 2018. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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Cleared a recorded vote
Passed 5 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
Limits expenses for which dependent care income tax credit may be claimed to <i>combination of</i>] earned income taxable by Oregon <i>and imputed income</i>], using lesser amount attributable to either spouse on joint return. <i>Provides for calculation based upon imputed income to allow degree-seeking enrolled student to claim credit.</i>] Modifies annual limitation on total amount of tax credits for production or collection of bovine manure allowed for all taxpayers by tying limitation to calendar year instead of tax year. Modifies terms. Provides that qualified borrower on loan related to manufactured dwelling park for which lending institution may be allowed tax credit for qualified loan includes nonprofit corporation or housing authority with controlling interest in real property. Applies to tax years beginning on or after January 1, 2018. Allows Legislative Assembly to appropriate to Oregon Production Investment Fund balance of amount allowed for certification, but not certified, for tax credit for contributions to fund for current or upcoming fiscal year. Applies to fiscal years beginning on or after July 1, 2017. <b>Provides for transfer and abatement of clawback of property taxes not imposed with respect to land that ceases to be exempt as land held for cemetery or crematory purposes if land is purchased for purpose of providing low income housing subject to certain property tax exemption programs for at least 10 consecutive property tax years. Adjusts sunset date for property tax exemption for low income rental housing. For purposes of certain economic development property tax benefits, provides that "eligible location" includes location not formerly used for industrial purposes and "eligible property" may be property appraised either by county or by Department of Revenue and clarifies definition of "rural area."</b> Takes effect on 91st day following adjournment sine die.
Bill Text
We don't have the full text on file for this bill yet.
Read HB 4028 on the official Oregon source →Action History
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Chapter 111, (2018 Laws): Effective date June 2, 2018.
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Governor signed.
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President signed.
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Speaker signed.
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House concurred in Senate amendments and repassed bill.
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Second reading.
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Rules suspended. Third reading. Carried by Hass. Passed.
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Recommendation: Do pass with amendments to the A-Eng. bill. (Printed B-Eng.)
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Public Hearing and Work Session held.
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Referred to Finance and Revenue.
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First reading. Referred to President's desk.
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Third reading. Carried by Keny-Guyer. 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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Work Session held.
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Work Session held.
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Work Session held.
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Public Hearing 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.
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Presession Released to the Public.
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 0 co-sponsors · 90 not signed on · 1 voted No
Sponsors (0)
None.
Co-sponsors (0)
None.
Not signed on (90)
90 members have not signed on to this bill.
Show all 90 →"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 | 21 | 1 | 0 | 1 |
| Democrat | 5 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Total | 28 | 1 | 0 | 1 |
| % of votes cast | 93% | 3% | 0% | 3% |
How each member voted (30)
| Member | Party | Vote |
|---|---|---|
| Alan DeBoer | — | Yea |
| Alan Olsen | — | Yea |
| Arnie Roblan | — | Yea |
| Betsy Johnson | — | Yea |
| Bill Hansell | — | Yea |
| Brian Boquist | — | Yea |
| Chuck Riley | — | Yea |
| Chuck Thomsen | — | Yea |
| Cliff Bentz | — | Yea |
| Dennis Linthicum | — | Yea |
| Elizabeth Steiner Hayward | — | Yea |
| Ginny Burdick | — | Yea |
| Herman Baertschiger Jr. | — | Nay |
| Jackie Winters | — | Yea |
| Jeff Kruse | — | Not Voting |
| Laurie Monnes Anderson | — | Yea |
| Lee Beyer | — | Yea |
| Mark Hass | — | Yea |
| Michael Dembrow | — | Yea |
| Peter Courtney | — | Yea |
| Rod Monroe | — | Yea |
| Sara Gelser | — | Yea |
| Tim Knopp | — | Yea |
| Floyd Prozanski | Democrat | Yea |
| James Manning Jr. | Democrat | Yea |
| Kathleen Taylor | Democrat | Yea |
| Lew Frederick | Democrat | Yea |
| Rob Wagner | Democrat | Yea |
| Fred Girod | Republican | Yea |
| Kim Thatcher | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 38 | 0 | 0 | 1 |
| Republican | 6 | 0 | 0 | 1 |
| Democrat | 14 | 0 | 0 | 0 |
| Total | 58 | 0 | 0 | 2 |
| % of votes cast | 97% | 0% | 0% | 3% |
How each member voted (60)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 3 | 0 | 0 | 1 |
| Democrat | 1 | 0 | 0 | 0 |
| Total | 4 | 0 | 0 | 1 |
| % of votes cast | 80% | 0% | 0% | 20% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Brian Boquist | — | Yea |
| Chuck Riley | — | Yea |
| Herman Baertschiger Jr. | — | Not Voting |
| Mark Hass | — | Yea |
| Kathleen Taylor | Democrat | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 0 | 0 | 0 |
| Republican | 7 | 0 | 0 | 0 |
| Democrat | 14 | 0 | 0 | 0 |
| Total | 60 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (60)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 3 | 0 | 0 | 0 |
| Unaffiliated | 5 | 0 | 0 | 0 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 9 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Barbara Smith Warner | — | Yea |
| Diego Hernandez | — | Yea |
| Knute Buehler | — | Yea |
| Lynn Findley | — | Yea |
| Phil Barnhart | — | Yea |
| Pam Marsh | Democrat | Yea |
| Rob Nosse | Democrat | Yea |
| Sue Rieke Smith | Democrat | Yea |
| E. Werner Reschke | Republican | Yea |
Subjects
Frequently asked questions
- What does HB 4028 do?
- Limits expenses for which dependent care income tax credit may be claimed to <i>combination of</i>] earned income taxable by Oregon <i>and imputed income</i>], using lesser amount attributable to either spouse on joint return. <i>Provides for calculation based upon imputed income to allow degree-seeking enrolled student to claim credit.</i>] Modifies annual limitation on total amount of tax credits for production or collection of bovine manure allowed for all taxpayers by tying limitation to calendar year instead of tax year. Modifies terms. Provides that qualified borrower on loan related to manufactured dwelling park for which lending institution may be allowed tax credit for qualified loan includes nonprofit corporation or housing authority with controlling interest in real property. Applies to tax years beginning on or after January 1, 2018. Allows Legislative Assembly to appropriate to Oregon Production Investment Fund balance of amount allowed for certification, but not certified, for tax credit for contributions to fund for current or upcoming fiscal year. Applies to fiscal years beginning on or after July 1, 2017. <b>Provides for transfer and abatement of clawback of property taxes not imposed with respect to land that ceases to be exempt as land held for cemetery or crematory purposes if land is purchased for purpose of providing low income housing subject to certain property tax exemption programs for at least 10 consecutive property tax years. Adjusts sunset date for property tax exemption for low income rental housing. For purposes of certain economic development property tax benefits, provides that "eligible location" includes location not formerly used for industrial purposes and "eligible property" may be property appraised either by county or by Department of Revenue and clarifies definition of "rural area."</b> Takes effect on 91st day following adjournment sine die.
- What is the current status of HB 4028?
- This bill has been enacted into law. Introduced January 22, 2018. Enacted.
- Where can I track HB 4028?
- Track HB 4028 free on One Click Politics — get push/email alerts when it moves.
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