Bill Text: OR HB2980 | 2013 | Regular Session | Engrossed

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Bill Title: Relating to agriculture workforce housing; prescribing an effective date.

Spectrum: Slight Partisan Bill (Democrat 16-10)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2980 Detail]

Download: Oregon-2013-HB2980-Engrossed.html

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     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 1361

                           A-Engrossed

                         House Bill 2980
                  Ordered by the House April 4
            Including House Amendments dated April 4

Sponsored by Representative BAILEY, Senators DINGFELDER, THOMSEN;
  Representatives BARKER, BENTZ, BERGER, BOONE, CLEM, DEMBROW,
  GALLEGOS, GELSER, GILLIAM, HUFFMAN, JOHNSON, KENY-GUYER, KOMP,
  UNGER, Senators BAERTSCHIGER JR, BATES, CLOSE, FERRIOLI, MONNES
  ANDERSON, ROBLAN, STARR, STEINER HAYWARD

                             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.

  Extends sunset for tax credits for owning or operating
farmworker housing   { - and for lending to construct or
rehabilitate farmworker housing - } . Modifies terminology in
statutes addressing farmworker housing.
  Renames Farmworker Housing Facilitation Team as Agriculture
Workforce Housing Facilitation Team.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to agriculture workforce housing; creating new
  provisions; amending ORS 314.752, 315.163, 315.164, 315.167,
  315.169, 315.172, 317.147, 455.380, 456.508, 456.510, 456.585
  and 566.340 and section 28, chapter 913, Oregon Laws 2009; and
  prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. Section 28, chapter 913, Oregon Laws 2009, is
amended to read:
   { +  Sec. 28. + } Except as provided in ORS 315.164 (8), a
credit may not be claimed under ORS 315.164 for tax years
beginning on or after January 1,   { - 2014 - }  { +  2021 + }.
   { +  NOTE: + } Section 2 was deleted by amendment. Subsequent
sections were not renumbered.
  SECTION 3. ORS 315.163 is amended to read:
  315.163. As used in ORS 315.163 to 315.172:
  (1) { + (a) + } 'Acquisition costs' means the cost of acquiring
buildings, structures and improvements that constitute or will
constitute   { - farmworker - }   { + agriculture workforce + }
housing.
   { +  (b) + } 'Acquisition costs' does not include the cost of
acquiring land on which   { - farmworker - }   { + agriculture
workforce + } housing is or will be located.
   { +  (2) 'Agricultural worker' means any person who, for an
agreed remuneration or rate of pay, performs temporary or
permanent labor for another in the:
  (a) Production of agricultural or aquacultural crops or
products;
  (b) Handling of agricultural or aquacultural crops or products
in an unprocessed stage;
  (c) Processing of agricultural or aquacultural crops or
products;
  (d) Planting, cultivating or harvesting of seasonal
agricultural crops; or
  (e) Forestation or reforestation of lands, including but not
limited to the planting, transplanting, tubing, precommercial
thinning and thinning of trees and seedlings, the clearing,
piling and disposal of brush and slash and other related
activities. + }
   { +  (3) 'Agriculture workforce housing' means housing:
  (a) Limited to occupancy by agricultural workers, including
agricultural workers who are retired or disabled, and their
immediate families; and
  (b) No dwelling unit of which is occupied by a relative of the
owner or operator of the agriculture workforce housing, except in
the case of a manufactured dwelling in a manufactured dwelling
park nonprofit cooperative as defined in ORS 62.803.
  (4) 'Agriculture workforce housing project' means the
acquisition, construction, installation or rehabilitation of
agriculture workforce housing. + }
    { - (2) - }   { + (5) + } 'Condition of habitability' means a
condition that is in compliance with:
  (a) The applicable provisions of the state building code under
ORS chapter 455 and the rules adopted thereunder; or
  (b) If determined on or before December 31, 1995, sections 12
and 13, chapter 964, Oregon Laws 1989.
    { - (3) - }   { + (6) + } 'Contributor' means a person:
  (a) That acquired, constructed, manufactured or installed
  { - farmworker - }   { + agriculture workforce + } housing or
contributed money to finance   { - a farmworker - }   { + an
agriculture workforce + } housing project; or
  (b) That has purchased or otherwise received via transfer a
credit as provided in ORS 315.169 (2).
    { - (4) - }   { + (7) + } 'Eligible costs' includes
acquisition costs, finance costs, construction costs, excavation
costs, installation costs and permit costs and excludes land
costs.
    { - (5) 'Farmworker' means any person who, for an agreed
remuneration or rate of pay, performs temporary or permanent
labor for another in the: - }
    { - (a) Production of agricultural or aquacultural crops or
products; - }
    { - (b) Handling of agricultural or aquacultural crops or
products in an unprocessed stage; - }
    { - (c) Processing of agricultural or aquacultural crops or
products; - }
    { - (d) Planting, cultivating or harvesting of seasonal
agricultural crops; or - }
    { - (e) Forestation or reforestation of lands, including but
not limited to the planting, transplanting, tubing, precommercial
thinning and thinning of trees and seedlings, the clearing,
piling and disposal of brush and slash and other related
activities. - }
    { - (6) 'Farmworker housing' means housing: - }
    { - (a) Limited to occupancy by farmworkers, including
farmworkers who are retired or disabled, and their immediate
families; and - }
    { - (b) No dwelling unit of which is occupied by a relative
of the owner or operator of the farmworker housing, except in the
case of a manufactured dwelling in a manufactured dwelling park
nonprofit cooperative as that term is defined in ORS 62.803. - }
    { - (7) 'Farmworker housing project' means the acquisition,
construction, installation or rehabilitation of farmworker
housing. - }
  (8) { + (a) + } 'Owner' means a person that owns
 { - farmworker - }  { + agriculture workforce + } housing.
   { +  (b) + } 'Owner' does not include a person that only has
an interest in the  { + agriculture workforce + } housing as a
holder of a security interest.
  (9) 'Rehabilitation' means to make repairs or improvements to a
building that improve its livability and are consistent with
applicable building codes.
  (10) 'Relative' means a brother or sister (whether by the whole
or by half blood), spouse, ancestor (whether by law or by blood),
or lineal descendant of an individual.
  (11) 'Taxpayer' includes a nonprofit corporation, a tax-exempt
entity or any other person not subject to tax under ORS chapter
316, 317 or 318.
  SECTION 4. ORS 315.164 is amended to read:
  315.164. (1) A taxpayer who is the owner or operator of
  { - farmworker - }   { + agriculture workforce + } housing is
allowed a credit against the taxes otherwise due under ORS
chapter 316, if the taxpayer is a resident individual, or against
the taxes otherwise due under ORS chapter 317, if the taxpayer is
a corporation. The total amount of the credit shall be equal to
50 percent of the eligible costs actually paid or incurred by the
taxpayer to complete   { - a farmworker - }   { + an agriculture
workforce + } housing project, to the extent the eligible costs
actually paid or incurred by the taxpayer do not exceed the
estimate of eligible costs approved by the Housing and Community
Services Department under ORS 315.167.
  (2) A taxpayer who is otherwise eligible to claim a credit
under this section may elect to transfer all or a portion of the
credit to a contributor in the manner provided in ORS 315.169.
  (3)(a) The credit allowed under this section may be taken for
the tax year in which the   { - farmworker - }   { + agriculture
workforce + } housing project is completed or in any of the nine
tax years succeeding the tax year in which the project is
completed.
  (b) The credit allowed in any one tax year may not exceed 20
percent of the amount determined under subsection (1) of this
section.
  (4)(a) To claim a credit under this section, a taxpayer must
show in each year following the completion of   { - a
farmworker - }   { + an agriculture workforce + } housing project
that the housing continues to be operated as   { - farmworker - }
 { + agriculture workforce + } housing.
  (b) A taxpayer need not make the showing required in paragraph
(a) of this subsection if the Housing and Community Services
Department waives the requirement after the taxpayer has
successfully met the requirement for the first five years after
completion of the  { + agriculture workforce + } housing project.
  (c) The Housing and Community Services Department shall
determine by rule the factors necessary to grant a waiver. Such
factors may include a documented decline in a particular area for
  { - farmworker - }   { + agriculture workforce + } housing.
  (5) The credit shall apply only to   { - a farmworker - }
 { + an agriculture workforce + } housing project that is located
within this state and physically begun on or after January 1,
1990.
  (6)(a) A credit may not be allowed under this section unless
the taxpayer claiming credit under this section:
  (A) Obtains a letter of credit approval from the Housing and
Community Services Department pursuant to ORS 315.167; and
  (B) Files with the Department of Revenue an annual
certification providing that all occupied units for which credit
is being claimed are occupied by   { - farmworkers, including
farmworkers - }   { + agricultural workers, including
agricultural workers + } who are retired or disabled, and their
immediate families.
  (b) The certification described under this subsection shall be
made on the form and in the time and manner prescribed by the
Department of Revenue.
  (7) Except as provided under subsection (8) of this section,
the credit allowed in any one year may not exceed the tax
liability of the taxpayer.
  (8) Any tax credit otherwise allowable under this section that
is not used by the taxpayer in a particular tax year may be
carried forward and offset against the taxpayer's tax liability
for the next succeeding tax year. Any credit remaining unused in
the next succeeding tax year may be carried forward and used in
the second succeeding tax year, and likewise any credit not used
in that second succeeding tax year may be carried forward and
used in the third succeeding tax year, and any credit not used in
that third succeeding tax year may be carried forward and used in
the fourth succeeding tax year, and any credit not used in that
fourth succeeding tax year may be carried forward and used in the
fifth succeeding tax year, and any credit not used in that fifth
succeeding tax year may be carried forward and used in the sixth
succeeding tax year, and any credit not used in that sixth
succeeding tax year may be carried forward and used in the
seventh succeeding tax year, and any credit not used in that
seventh succeeding tax year may be carried forward and used in
the eighth succeeding tax year, and any credit not used in that
eighth succeeding tax year may be carried forward and used in the
ninth succeeding tax year, but may not be carried forward for any
tax year thereafter.
  (9)(a) The credit provided by this section is not in lieu of
any depreciation or amortization deduction for the
 { + agriculture workforce housing + } project to which the
taxpayer otherwise may be entitled under ORS chapter 316 or 317
for the year.
  (b) The taxpayer's adjusted basis for determining gain or loss
may not be further decreased by any tax credits allowed under
this section.
  (10) For a taxpayer to receive a credit under this section, the
 { - farmworker - }   { + agriculture workforce + } housing must:
  (a) Comply with all occupational safety or health laws, rules,
regulations and standards;
  (b) If registration is required, be registered as a farmworker
camp with the Department of Consumer and Business Services under
ORS 658.750;
  (c) Upon occupancy and if an indorsement is required, be
operated by a person who holds a valid indorsement as a
farmworker camp operator under ORS 658.730; and
  (d) Continue to be operated as   { - farmworker - }
 { + agriculture workforce + } housing for a period of at least
10 years after the completion of the   { - farmworker - }
 { + agriculture workforce + } housing project, unless a waiver
has been granted under subsection (4) of this section.
  (11)(a) Pursuant to the procedures for a contested case under
ORS chapter 183, the Department of Revenue may order the
disallowance of the credit allowed under this section if it
finds, by order, that:
  (A) The credit was obtained by fraud or misrepresentation; or
  (B) In the event that an owner or operator claims or claimed
the credit:
  (i) The taxpayer has failed to continue to substantially comply
with the occupational safety or health laws, rules, regulations
or standards;
  (ii) After occupancy and if registration is required, the

  { - farmworker - }   { + agriculture workforce + } housing is
not registered as a farmworker camp with the Department of
Consumer and Business Services under ORS 658.750;
  (iii) After occupancy and if an indorsement is required, the
  { - farmworker - }   { + agriculture workforce + } housing is
not operated by a person who holds a valid indorsement as a
farmworker camp operator under ORS 658.730; or
  (iv) The taxpayer has failed to make a showing that the housing
continues to be operated as   { - farmworker - }
 { + agriculture workforce + } housing as required under
subsection (4)(a) of this section and the taxpayer has not been
granted a waiver by the Housing and Community Services Department
under subsection (4)(b) of this section.
  (b) If the tax credit is disallowed pursuant to this
subsection, notwithstanding ORS 314.410 or other law, all prior
tax relief provided to the taxpayer shall be forfeited and the
Department of Revenue shall proceed to collect those taxes not
paid by the taxpayer as a result of the prior granting of the
credit.
  (c) If the tax credit is disallowed pursuant to this
subsection, the taxpayer shall be denied any further credit
provided under this section, in connection with the
 { - farmworker - }  { + agriculture workforce + } housing
project, as the case may be, from and after the date that the
order of disallowance becomes final.
  (12) In the event that the   { - farmworker - }
 { + agriculture workforce + } housing is destroyed by fire,
flood, natural disaster or act of God before all of the credit
has been used, the taxpayer may nevertheless claim the credit as
if no destruction had taken place. In the event of fire, if the
fire chief of the fire protection district or unit determines
that the fire was caused by arson, as defined in ORS 164.315 and
164.325, by the taxpayer or by another at the taxpayer's
direction, then the fire chief shall notify the Department of
Revenue. Upon conviction of arson, the Department of Revenue
shall disallow the credit in accordance with subsection (11) of
this section.
  (13)(a) A nonresident individual shall be allowed the credit
computed in the same manner and subject to the same limitations
as the credit allowed a resident by this section. However, the
credit shall be prorated using the proportion provided in ORS
316.117.
  (b) If a change in the taxable year of a taxpayer occurs as
described in ORS 314.085, or if the Department of Revenue
terminates the taxpayer's taxable year under ORS 314.440, the
credit allowed by this section shall be prorated or computed in a
manner consistent with ORS 314.085.
  (c) If a change in the status of a taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed by this section shall be determined in a manner
consistent with ORS 316.117.
  (14) The Department of Revenue may adopt rules for carrying out
the provisions of this section.
  SECTION 5. ORS 315.167 is amended to read:
  315.167. (1) Prior to the completion of   { - a farmworker - }
 { + an agriculture workforce + } housing project for which
credit under ORS 315.164 will be claimed, an owner or operator of
 { - farmworker - }  { + agriculture workforce + } housing shall
apply to the Housing and Community Services Department for a
letter of credit approval.
  (2) The application shall be on such form as is prescribed by
the Housing and Community Services Department and shall provide:
  (a) The name, address and taxpayer identification number of the
taxpayer;
  (b) The location of the proposed   { - farmworker - }
 { + agriculture workforce + } housing;
  (c) A description of the project identifying the type of
housing that is the subject of the  { + agriculture workforce
housing + } project;
  (d) An estimate of the eligible costs of the  { + agriculture
workforce housing + } project;
  (e) The number of units in the project dedicated to
  { - farmworker - }   { + agriculture workforce + } housing and
the eligible costs associated with the units;
  (f) The amount of credit to be claimed by the owner or operator
of   { - farmworker - }   { + agriculture workforce + } housing,
and the amount of credit, if any, to be claimed by a contributor
under ORS 315.169; and
  (g) Any other information as the Housing and Community Services
Department may require.
  (3) The Housing and Community Services Department may review
applications using any reasonable system of prioritizing review
established by department rule.
  (4) Applications filed in compliance with this section shall be
approved by the Housing and Community Services Department to the
extent that the total of estimated eligible costs for all
approved  { + agriculture workforce housing + } projects for the
calendar year is equal to or less than $7.25 million. No
application shall be approved if the addition of the estimated
eligible costs of the project to the estimated eligible costs for
all approved projects for the calendar year would exceed $7.25
million.
  (5) Upon approval of an application, the Housing and Community
Services Department shall prepare a letter of credit approval.
The letter shall state the approved amount of estimated eligible
costs for the  { + agriculture workforce housing + } project and,
if applicable, the portion of credit to be claimed by an owner or
operator of   { - farmworker - }   { + agriculture workforce + }
housing under ORS 315.164 and the portion of credit to be claimed
by a contributor under ORS 315.169. The letter shall be sent:
  (a) To the owner or operator of   { - farmworker - }
 { + agriculture workforce + } housing, if any credit is to be
claimed under ORS 315.164; and
  (b) To the contributor, if any credit is to be claimed under
ORS 315.169 and if the contributor has been identified at the
time of approval.
  (6) At the conclusion of each calendar year, the Housing and
Community Services Department shall send a list of the names,
addresses and taxpayer identification numbers of taxpayers to
whom a letter of credit approval has been issued under this
section during the calendar year, along with approved amounts of
estimated eligible costs for each  { + agriculture workforce
housing + } project, to the Department of Revenue.
  (7) Notwithstanding that a letter of credit approval has been
issued to a taxpayer under this section, the Department of
Revenue may disallow, in whole or in part, a claim for credit
under ORS 315.164 upon the Department of Revenue's determination
that under the provisions of ORS 315.164 the taxpayer is not
entitled to the credit or is only entitled to a portion of the
amount claimed.
  SECTION 6. ORS 315.169 is amended to read:
  315.169. (1) A taxpayer that is a contributor is allowed a
credit against the taxes otherwise due under ORS chapter 316, if
the taxpayer is a resident individual, or ORS chapter 317, if the
taxpayer is a corporation, to the extent the owner or operator of
  { - farmworker - }   { + agriculture workforce + } housing
transferred all or a portion of the credit allowed to the owner
or operator under ORS 315.164.
  (2) An owner or operator of   { - farmworker - }
 { + agriculture workforce + } housing may transfer all or a
portion of the credit allowed to the owner or operator under ORS
315.164 to one or more contributors but the amount transferred
may not total more than the total credit the owner or operator
may claim.
  (3) To receive a credit under this section:
  (a) The contributor must obtain a letter of credit approval
from the Housing and Community Services Department under ORS
315.167; or
  (b) If the owner or operator of   { - farmworker - }
 { + agriculture workforce + } housing elects to transfer all or
a portion of the credit allowed under ORS 315.164 after the date
that a letter of credit approval has been issued to the owner or
operator, the owner or operator and the contributor must jointly
file a statement with the Department of Revenue stating the
portion of the credit the contributor is allowed to claim and any
other information the department may require by rule.
  (4) A contributor remains eligible to receive a credit under
this section even if the owner or operator of the
 { - farmworker - }  { + agriculture workforce + } housing
becomes ineligible for the credit as a result of:
  (a) Failure to file the annual certification under ORS 315.164
(6);
  (b) Failure to continue to substantially comply with
occupational safety or health laws, rules, regulations or
standards under ORS 315.164 (10);
  (c) Failure to register as a farmworker camp with the
Department of Consumer and Business Services under ORS 658.750;
  (d) Failure of the operator to hold a valid indorsement as a
farmworker camp operator under ORS 658.730; or
  (e) Failure to comply with any other rules or provisions
relating to the operation or maintenance of the
 { - farmworker - }  { + agriculture workforce + } housing after
work on the  { + agriculture workforce housing + } project has
been completed.
  (5)(a) A contributor does not remain eligible to receive a
credit under this section if the Department of Revenue finds, by
order of a disallowance of credit and pursuant to the procedures
for a contested case under ORS chapter 183, that the contributor
obtained the credit by fraud or misrepresentation, including a
finding that the housing did not comply with all occupational
safety or health laws, rules, regulations and standards
applicable for   { - farmworker - }   { + agriculture
workforce + } housing at the time the housing was completed.
  (b) If the credit is disallowed pursuant to this subsection,
notwithstanding ORS 314.410 or other law, all prior tax relief
provided to the taxpayer shall be forfeited and the department
shall proceed to collect those taxes not paid by the taxpayer as
a result of the prior granting of the credit.
  (c) If the credit is disallowed pursuant to this subsection,
the taxpayer shall be denied any further credit provided under
this section, in connection with the   { - farmworker - }
 { + agriculture workforce + } housing project, as the case may
be, from and after the date that the order of disallowance
becomes final.
  (6)(a) The credit allowed under this section may be taken for
the tax year in which the   { - farmworker - }  { +  agriculture
workforce + } housing project is completed or in any of the nine
tax years succeeding the tax year in which the project is
completed.
  (b) The credit allowed in any one tax year may not exceed 20
percent of the amount determined under subsection (2) of this
section that was transferred to the contributor claiming the
credit.
  (7) Except as provided under subsection (8) of this section,
the credit allowed in any one year may not exceed the tax
liability of the taxpayer.
  (8) Any tax credit otherwise allowable under this section that
is not used by the taxpayer in a particular tax year may be
carried forward and offset against the taxpayer's tax liability
for the next succeeding tax year. Any credit remaining unused in
such next succeeding tax year may be carried forward and used in
the second succeeding tax year, and likewise any credit not used
in that second succeeding tax year may be carried forward and
used in the third succeeding tax year, and any credit not used in
that third succeeding tax year may be carried forward and used in
the fourth succeeding tax year, and any credit not used in that
fourth succeeding tax year may be carried forward and used in the
fifth succeeding tax year, and any credit not used in that fifth
succeeding tax year may be carried forward and used in the sixth
succeeding tax year, and any credit not used in that sixth
succeeding tax year may be carried forward and used in the
seventh succeeding tax year, and any credit not used in that
seventh succeeding tax year may be carried forward and used in
the eighth succeeding tax year, and any credit not used in that
eighth succeeding tax year may be carried forward and used in the
ninth succeeding tax year, but may not be carried forward for any
tax year thereafter.
  (9)(a) A nonresident individual shall be allowed the credit
computed in the same manner and subject to the same limitations
as the credit allowed a resident by this section. However, the
credit shall be prorated using the proportion provided in ORS
316.117.
  (b) If a change in the taxable year of a taxpayer occurs as
described in ORS 314.085, or if the department terminates the
taxpayer's taxable year under ORS 314.440, the credit allowed by
this section shall be prorated or computed in a manner consistent
with ORS 314.085.
  (c) If a change in the status of a taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed by this section shall be determined in a manner
consistent with ORS 316.117.
  (10) The department may adopt rules for carrying out the
provisions of this section.
  SECTION 7. ORS 315.172 is amended to read:
  315.172. Upon an order of the disallowance of a credit for
  { - farmworker - }   { + agriculture workforce + } housing
under ORS 315.164 (11) or 315.169 (5), the Department of Revenue
immediately shall collect any taxes due by reason of the
disallowance and shall have the benefit of all the laws of this
state pertaining to the collection of income and excise taxes. An
assessment of the taxes is not necessary and a statute of
limitation shall not preclude the collection of the taxes.
  SECTION 8. ORS 317.147 is amended to read:
  317.147. (1) As used in this section:
  (a)   { -  ' Farmworker - }   { +  ' Agriculture workforce + }
housing' has the meaning given that term in ORS 315.163.
  (b) 'Lending institution' means a bank, mortgage banking
company, trust company, savings bank, credit union, national
banking association, federal savings and loan association,
federal credit union maintaining an office in this state,
nonprofit community development financial institution or
nonprofit public benefit corporation operating as a lending
institution.
  (2)(a) A lending institution shall be allowed a credit against
the taxes otherwise due under this chapter for the tax year equal
to 50 percent of the interest income earned during the tax year
on loans to finance only costs directly associated with
construction or rehabilitation of   { - farmworker - }  { +
agriculture workforce + } housing if, at the time the loan is
made, the borrower certifies, to the satisfaction of the lender,
that upon completion of the construction or rehabilitation and
first occupation by
  { - farmworkers - }  { +  agricultural workers + }, the housing
will comply with all occupational safety or health laws, rules,
regulations and standards applicable for   { - farmworker - }
 { + agriculture workforce + } housing and that the housing will
be occupied only by
  { - farmworkers - }   { + agricultural workers + } and their
immediate families.
  (b) A copy of the certification described under paragraph (a)
of this subsection shall be submitted to the Department of
Revenue at the time that a credit under this section is first
claimed.
  (3) The credit allowed under this section applies only to loans
to construct or rehabilitate   { - farmworker - }
 { + agriculture workforce + } housing located within this state.
  (4) This credit applies only to loans made on or after January
1, 1990.
  (5) The credit allowed in any one year may not exceed the tax
liability of the taxpayer.
  (6) If the loan has a term of longer than 10 years, then the
credit shall be allowed only for the tax year of the taxpayer
during which the loan is made and the nine tax years immediately
following.
  (7) The credit allowed under this section does not apply to
loans in which the interest rate charged exceeds 13-1/2 percent
per annum.
  (8) The credit allowed under this section applies only to
interest income from the loan and does not apply to any other
loan fees or other charges collected by the lending institution
with respect to the loan.
  (9) The credit allowed under this section applies only to
interest income actually collected by the lending institution
during the tax year.
  (10)(a) Except as provided in paragraph (b) of this subsection,
if the lending institution sells the loan to another lending
institution, then the credit shall pass to the assignee or
transferee of the loan, subject to the same conditions and
limitations as set forth in this section.
  (b) A lending institution may assign, sell or otherwise
transfer the loan to another person and retain the right to claim
the credit granted under this section if the lending institution
also retains responsibility for servicing the loan.
  (c)(A) A lending institution that is not subject to taxation
under this chapter may sell or otherwise transfer the credit
allowed to the lending institution under this section to a
taxpayer that is subject to taxation under this chapter.
  (B) A transferee of a credit under this section shall be
allowed the credit for the tax years that would have been
allowable to the transferor had the transfer not occurred.
  (C) The Department of Revenue shall by rule establish
procedures for transferring a credit under this section.
  SECTION 9. ORS 314.752 is amended to read:
  314.752. (1) Except as provided in ORS 314.740 (5)(b), the tax
credits allowed or allowable to a C corporation for purposes of
ORS chapter 317 or 318 shall not be allowed to an S corporation.
The business tax credits allowed or allowable for purposes of ORS
chapter 316 shall be allowed or are allowable to the shareholders
of the S corporation.
  (2) In determining the tax imposed under ORS chapter 316, as
provided under ORS 314.734, on income of the shareholder of an S
corporation, there shall be taken into account the shareholder's
pro rata share of business tax credit (or item thereof) that
would be allowed to the corporation (but for subsection (1) of
this section) or recapture or recovery thereof. The credit (or
item thereof), recapture or recovery shall be passed through to
shareholders in pro rata shares as determined in the manner
prescribed under section 1377(a) of the Internal Revenue Code.
  (3) The character of any item included in a shareholder's pro
rata share under subsection (2) of this section shall be
determined as if such item were realized directly from the source
from which realized by the corporation, or incurred in the same
manner as incurred by the corporation.
  (4) If the shareholder is a nonresident and there is a
requirement applicable for the business tax credit that in the
case of a nonresident the credit be allowed in the proportion
provided in ORS 316.117, then that provision shall apply to the
nonresident shareholder.
  (5) As used in this section, 'business tax credit' means a tax
credit granted to personal income taxpayers to encourage certain
investment, to create employment, economic opportunity or
incentive or for charitable, educational, scientific, literary or
public purposes that is listed under this subsection as a
business tax credit or is designated as a business tax credit by
law or by the Department of Revenue by rule and includes but is
not limited to the following credits: ORS 285C.309 (tribal taxes
on reservation enterprise zones and reservation partnership
zones), ORS 315.104 (forestation and reforestation), ORS 315.138
(fish screening, by-pass devices, fishways), ORS 315.141 (biomass
production for biofuel), ORS 315.156 (crop gleaning), ORS 315.164
and 315.169   { - (farmworker - }   { + (agriculture
workforce + } housing), ORS 315.204 (dependent care assistance),
ORS 315.208 (dependent care facilities), ORS 315.213
(contributions for child care), ORS 315.304 (pollution control
facility), ORS 315.326 (renewable energy development
contributions), ORS 315.331 (energy conservation projects), ORS
315.336 (transportation projects), ORS 315.341 (renewable energy
resource equipment manufacturing facilities), ORS 315.354 and
469B.151 (energy conservation facilities), ORS 315.507
(electronic commerce), ORS 315.533 (low income community jobs
initiative) and ORS 317.115 (fueling stations necessary to
operate an alternative fuel vehicle).
  SECTION 10. ORS 455.380 is amended to read:
  455.380. (1) Notwithstanding the provisions of ORS 455.148 and
455.150, the Department of Consumer and Business Services is the
final authority in interpretation, execution and enforcement of
state and municipal administration of building codes and rules
with respect to construction of   { - farmworker - }
 { + agriculture workforce + } housing as defined in ORS 315.163.
  (2) The department shall provide for a statewide uniform
application and method of calculating permit fees for
 { - farmworker - }  { + agriculture workforce + } housing as
defined in ORS 315.163.
  (3) The department shall adopt rules to carry out the
provisions of subsections (1) and (2) of this section.
  SECTION 11. ORS 456.508 is amended to read:
  456.508. As used in ORS 456.510 and 456.513:
  (1) 'Accessible' means that housing complies with federal
accessibility guidelines implementing the Fair Housing Amendments
Act of 1988, 42 U.S.C. 3601 et seq., as amended and in effect on
January 1, 2004.
  (2) 'Common living space' means a living room, family room,
dining room or kitchen.
  (3) 'Contiguous units' means units that are on the same tax lot
or on contiguous tax lots that have a common boundary. Tax lots
that are separated by a public road are contiguous tax lots for
purposes of this subsection.
  (4) 'New' means that the housing being constructed did not
previously exist in residential or nonresidential form. 'New '
does not include the acquisition, alteration, renovation or
remodeling of an existing structure.
  (5) 'Powder room' means a room containing at least a toilet and
sink.
  (6) 'Rental housing' means a dwelling unit designed for
nonowner occupancy under a tenancy typically lasting six months
or longer.
  (7) 'Subsidized development' means housing that receives one or
more of the following development subsidies from the Housing and
Community Services Department:
  (a) The federal low-income housing tax credit under 26 U.S.C.
42(a), if no part of the eligible basis prior to the application
of 26 U.S.C. 42(i)(2)(B) was financed with an obligation
described in 26 U.S.C. 42(h)(4)(A), all as amended and in effect
on January 1, 2004;
  (b)   { - A farmworker - }   { + An agriculture workforce + }
housing tax credit, as described in ORS 315.164;
  (c) A loan that qualifies the lending institution for a
subsidized housing loan tax credit, as described in ORS 317.097;
  (d) Funding under the federal HOME Investment Partnerships Act,
42 U.S.C. 12721 to 12839, as amended and in effect on January 1,
2004;
  (e) Moneys from the Oregon Housing Fund created under ORS
458.620; or
  (f) Moneys from other grant or tax incentive programs
administered by the Housing and Community Services Department
under ORS 456.559.
  (8) 'Visitable' means capable of being approached, entered and
used by individuals with mobility impairments, including but not
limited to individuals using wheelchairs.
  SECTION 12. ORS 456.510 is amended to read:
  456.510. (1) Except as provided in this section and ORS
456.513, the Housing and Community Services Department may not
provide funding for the development of new rental housing that is
a subsidized development unless:
  (a) Each dwelling unit of the housing meets the following
requirements:
  (A) At least one visitable exterior route leading to a dwelling
unit entrance that is stepless and has a minimum clearance of 32
inches.
  (B) One or more visitable routes between the visitable dwelling
unit entrance and a visitable common living space.
  (C) At least one visitable common living space.
  (D) One or more visitable routes between the dwelling unit
entrance and a powder room.
  (E) A powder room doorway that is stepless and has a minimum
clearance of 32 inches.
  (F) A powder room with walls that are reinforced in a manner
suitable for handrail installation.
  (G) Light switches, electrical outlets and environmental
controls that are at a reachable height.
  (b) For a development that has a shared community room or that
has 20 or more contiguous units, there is at least one powder
room available for all tenants and guests that is accessible.
  (2) For a multistory structure without an elevator, this
section applies only to dwelling units on the ground floor of the
structure.
  (3) This section does not apply to   { - farmworker - }
 { + agriculture workforce + } housing  { + as defined in ORS
315.163 that is + } located on a farm.
  SECTION 13. ORS 456.585 is amended to read:
  456.585. The Housing and Community Services Department shall
serve as the primary state agency for   { - farmworker
housing - } information  { + about agriculture workforce housing
as defined in ORS 315.163 + }. The department shall perform the
following duties related to   { - farmworker - }
 { + agriculture workforce + } housing information:
  (1) Develop an information center for   { - farmworker - }
 { +  agriculture workforce  + }housing financing information.
The department shall consult with private organizations and the
  { - Farmworker - }   { + Agriculture Workforce + } Housing
Facilitation Team established pursuant to subsection (3) of this
section in developing and operating the information center. The
information center shall include provision for access by the
Internet.
  (2) To the extent practicable, simplify the application process
for funding   { - farmworker - }   { + agriculture workforce + }
housing projects { +  as defined in ORS 315.163 + }.
  (3) Establish   { - a Farmworker - }   { + an Agriculture
Workforce + } Housing Facilitation Team to provide an ongoing
discussion forum for state and local government agencies that are
involved with   { - farmworker - }  { + agriculture workforce + }
housing. Team members shall include the Housing and Community
Services Department, the Occupational Safety and Health Division,
the State Department of Agriculture, the Department of Land
Conservation and Development, the Employment Department and the
Oregon State University Extension Service. The Housing and
Community Services Department shall also invite Rural Development
and the Farm Service Agency of the United States Department of
Agriculture, the United States Department of Labor, local
planning agencies and other interested persons to be members of
the team.
  (4) Ensure that homeowner assistance programs engage in
outreach efforts to contact   { - farmworkers - }  { +
agricultural workers + }.
  (5) Promote the establishment and use of individual development
accounts by   { - farmworkers - }   { + agricultural workers + }
and others.
  (6) Use a statewide map of crop diversity to determine housing
needs, and facilitate the development of   { - farmworker - }
 { + agriculture workforce + } housing in appropriate locations.
  (7) Look at creative ways to provide  { + agriculture
workforce + } housing, including but not limited to time-share
housing, cooperative housing, mobile and portable housing and
modular housing.
  (8) Work with private businesses, state agencies and nonprofit
organizations to maximize the development of
  { - farmworker - }  { +  agriculture workforce + } housing.
  (9) To the extent practicable, refer housing-based conflicts to
dispute resolution processes.
  SECTION 14. ORS 566.340 is amended to read:
  566.340. Notwithstanding any other provisions of law, the funds
and proceeds of the trust assets that are not authorized to be
administered by the Secretary of Agriculture of the United States
under the provisions of ORS 566.330 shall be received by the
Department of State Lands and by it deposited in the State
Treasury in an account, separate and distinct from the General
Fund. Interest earned by the account shall be credited to the
account. Moneys in the account are continuously appropriated to
the Housing and Community Services Department and may be expended
or obligated by the Housing and Community Services Department for
the purposes of ORS 566.330 or for   { - farmworker - }
 { + agriculture workforce + } housing permissible under the
charter of the now dissolved Oregon Rural Rehabilitation
Corporation.
  SECTION 15.  { + The amendments to ORS 315.163, 315.164,
315.167, 315.169, 315.172 and 317.147 by sections 3 to 8 of this
2013 Act apply to tax years beginning on or after January 1,
2013. + }
  SECTION 16.  { + (1) The amendments to ORS 456.585 by section
13 of this 2013 Act are intended to change the name of the '
Farmworker Housing Facilitation Team' to the 'Agriculture
Workforce Housing Facilitation Team. '
  (2) For the purpose of harmonizing and clarifying statutory
law, the Legislative Counsel may substitute for words designating
the 'Farmworker Housing Facilitation Team,' wherever they occur
in statutory law, other words designating the 'Agriculture
Workforce Housing Facilitation Team.' + }

  SECTION 17.  { + 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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