Bill Text: OR HB2465 | 2013 | Regular Session | Introduced

Oregon House Bill 2465 (Prior Session Legislation)

Bill Title: Relating to tax expenditure goal statements; prescribing an effective date.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2465 Detail]

Download: Oregon-2013-HB2465-Introduced.html



     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 1255

                         House Bill 2465

Introduced and printed pursuant to House Rule 12.00. Presession
  filed (at the request of House Interim Committee on Revenue)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Requires goal statement, including administration plan, for
measures that create or renew tax expenditures or provide
connection to tax expenditures provided in federal law. Describes
required content of statement.
  Applies to measures introduced on or after effective date of
Act.
  Mandates sunset provision for tax expenditures that are enacted
by Legislative Assembly after January 1, 2013. Provides exception
for provisions required under federal law or Oregon Constitution.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to tax expenditure goal statements; and prescribing an
  effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + (1) As used in this section and section 2 of
this 2013 Act:
  (a) 'Administering agency' means a state agency, other than the
Department of Revenue, that possesses statutory authority for
certifying, administering or enforcing an existing tax
expenditure program.
  (b) 'Goal statement' means the statement described in
subsection (3) of this section.
  (c) 'Program' means a program that administers a tax
expenditure.
  (d) 'Tax expenditure' has the meaning given that term in ORS
291.201.
  (2) Committees of the Legislative Assembly shall review a goal
statement for each measure that creates or renews a tax
expenditure or provides a connection to a tax expenditure
provided in federal law and that is reported out of the
committee. The goal statement must demonstrate how the tax
expenditure achieves policy goals of this state and shall address
any amendments adopted by the committee. Absent other direction
from the committee, the goal statement shall be submitted by:
  (a) In the case of an existing tax expenditure:
  (A) The administering agency; or
  (B) The Department of Revenue, if no other agency is provided
in statute; or

  (b) In the case of a proposed tax expenditure, a proponent of
the measure.
  (3) The goal statement must:
  (a) Describe the problem targeted by the program and the
desired outcomes of the program. The outcomes must be measurable.
  (b) Demonstrate how use of the program would be more efficient
than alternative approaches to solving the same problem, such as
direct spending, regulation or other programs.
  (c) Demonstrate, for each of the next three biennia, how the
public benefits of the program would outweigh its financial
costs.
  (d) Demonstrate that the program is unlikely to create
incentives for negative behavior or for behavior that would occur
without the program being in place.
  (e) Provide demographic data about intended program applicants
and beneficiaries and information about potential impact of the
program on organizations, industries and geographic areas.
  (f) Provide any other information that would tend to support
the design, scale and scope of the program, such as research
results or descriptions of prior experience.
  (4) The goal statement must include an administration plan
providing the following information about the program:
  (a) Definition of administrative roles and duties.
  (b) Methods for ensuring transparency in conformity with ORS
184.480 to 184.488 and for annual reporting of results of the
program.
  (c) Application standards.
  (d) Provisions for recapture of taxes if taxpayers do not
adhere to program standards.
  (e) Enforcement provisions.
  (f) Plans for achieving participation rates by intended
population.
  (g) Safeguards against fraud and mismanagement. + }
  SECTION 2.  { + (1) Any tax expenditure enacted by the
Legislative Assembly on or after January 1, 2013, shall apply for
a maximum of six tax years beginning with the initial tax year
for which the tax expenditure is applicable, unless the
Legislative Assembly expressly provides for another period of
applicability.
  (2) This section does not apply to any law that is required:
  (a) Under the United States Constitution, the Oregon
Constitution or federal law; or
  (b) To avoid double or multiple incidents of taxation. + }
  SECTION 3.  { + Section 1 of this 2013 Act applies to measures
introduced on or after the effective date of this 2013 Act. + }
  SECTION 4.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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