Bill Text: OR HB3486 | 2011 | Regular Session | Introduced

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Bill Title: Relating to state finance.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB3486 Detail]

Download: Oregon-2011-HB3486-Introduced.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2011 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 3235

                         House Bill 3486

Sponsored by Representative WHISNANT; Representatives CONGER,
  GILLIAM, THOMPSON, WEIDNER

                             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.

  Creates Economic Forum and Technical Committee appointed by
Governor. Directs forum to prepare economic forecast for next
biennium. Directs committee to consider economic forecast and
prepare state revenue forecast for next biennium. Directs
Legislative Assembly to use revenue forecast prepared by
committee for purposes of enacting legislatively adopted budget.

                        A BILL FOR AN ACT
Relating to state finance; creating new provisions; and amending
  ORS 314.840.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + (1) The Economic Forum is established,
consisting of five members. Not later than three months before
the convening of each odd-numbered regular session of the
Legislative Assembly, members shall be appointed in the following
manner:
  (a) The Governor shall appoint four members and may consider
persons recommended, one each by the leadership of the Democratic
and Republican parties in each house of the Legislative Assembly.
  (b) The Governor shall appoint one member without leadership
recommendation.
  (2) The appointees must be experts of demonstrated ability in
economic forecasting, have either academic or professional
backgrounds in economics and have no vested interest in
particular state or local government programs and may not be
employees of this state. For purposes of this subsection, an
employee of this state does not include a person employed by an
institution of higher education listed in ORS 352.002. Not more
than three members may be members of the same political party.
  (3) The chairperson of the Economic Forum shall disband the
forum not later than one month following the completion of the
duties of the forum under sections 1 to 3 of this 2011 Act. The
term of office of a member lasts from the date of appointment to
the date the forum is disbanded. Vacancies shall be filled by the
Governor.
  (4) The Economic Forum shall elect a chairperson from among its
members.
  (5) A quorum consists of three members but a final decision may
not be made without an affirmative vote of a majority of the
members appointed to the forum.
  (6) Members shall be entitled to compensation and expenses as
provided in ORS 292.495.
  (7) In the notification to each appointee of selection to
membership on the Economic Forum, the Governor shall include a
statement that it is the Governor's intent and the intent of the
Legislative Assembly that the deliberations of the Economic Forum
represent the best professional judgment of the members, and that
any attempt by any person to influence the decisions of the
Economic Forum must be promptly reported to the Governor.
  (8) In the notification to each appointee to the Economic
Forum, the Governor shall describe the economic information or
variables to be forecasted and the date by which the forecast is
required.
  (9) The Economic Forum shall prepare the economic forecast.
The forecast shall describe economic conditions the forum
believes will occur in this state during the next biennium and
shall include a forecast of economic conditions for each fiscal
year of the next biennium. + }
  SECTION 2.  { + (1) At the same time the Governor appoints
members of the Economic Forum, the Governor shall appoint the
five members of the Technical Committee. Appointees should be
experts of demonstrated ability in economics, have either
academic or professional backgrounds in economics and have no
vested interest in particular state or local government programs.
Members of the committee may be state employees. Members of the
committee may not also be members of the Economic Forum.
  (2) The Technical Committee shall select a chairperson from
among its members.
  (3) The Technical Committee shall:
  (a) Determine the methodology to be used to prepare the state
revenue forecast based upon the economic forecast prepared by the
Economic Forum; and
  (b) Prepare a state revenue forecast as described in section 3
of this 2011 Act.
  (4) The Technical Committee may request information, data
processing support and other assistance from state agencies.
State agencies shall comply with reasonable requests made by the
committee.
  (5) A member of the Technical Committee may not communicate
either verbally or in writing with any member of the Economic
Forum on any matter pertinent to the economic forecast during its
preparation by the forum. Communications pertinent to procedural
matters are permitted.
  (6) The chairperson of the Technical Committee shall disband
the committee not later than one month following the completion
of the duties of the committee under sections 1 to 3 of this 2011
Act. The term of office of a member lasts from the date of
appointment to the date the committee is disbanded. Vacancies
shall be filled by the Governor. + }
  SECTION 3.  { + (1) Not later than three weeks before the
convening of each odd-numbered year regular session of the
Legislative Assembly, the Governor and the leadership of the
Democratic and Republican parties in each house of the
Legislative Assembly shall hold a public meeting with the members
of the Economic Forum and the Technical Committee.
  (2) Not less than 24 hours before the public meeting required
under subsection (1) of this section, the Technical Committee
shall deliver to the Governor and the leadership of the
Democratic and Republican parties in each house of the
Legislative Assembly a copy of the methodology to be used to
prepare the state revenue forecast as determined by the
committee.
  (3) Subsequent to the delivery of the methodology under
subsection (2) of this section, but not less than 12 hours before
the public meeting required under subsection (1) of this section,
the chairperson of the Economic Forum shall deliver to the
chairperson of the Technical Committee a copy of the economic
forecast prepared by the Economic Forum.
  (4) The Technical Committee shall prepare a state revenue
forecast using the economic forecast provided under subsection
(3) of this section and the methodology provided under subsection
(2) of this section. The state revenue forecast shall estimate
the total anticipated revenues available for the next biennium
and shall include an estimate of total anticipated revenues
available for each fiscal year of the next biennium.
  (5) The agenda for the public meeting required under subsection
(1) of this section shall consist of a description by the
chairperson of the Economic Forum of the economic forecast
followed by a description by the chairperson of the Technical
Committee of the methodology to be used to prepare the state
revenue forecast. The chairperson of the Technical Committee
shall then present the state revenue forecast.
  (6) For purposes of enacting the legislatively adopted budget
as defined in ORS 291.002, the Legislative Assembly shall use the
state revenue forecast prepared under this section.
  (7) Notwithstanding subsection (6) of this section, an estimate
of revenues or a revenue forecast required under any provision of
the Oregon Constitution or any provision of law other than this
section is considered to be an estimate or forecast prepared by
the Oregon Department of Administrative Services. + }
  SECTION 4. ORS 314.840 is amended to read:
  314.840. (1) The Department of Revenue may:
  (a) Furnish any taxpayer, representative authorized to
represent the taxpayer under ORS 305.230 or person designated by
the taxpayer under ORS 305.193, upon request of the taxpayer,
representative or designee, with a copy of the taxpayer's income
tax return filed with the department for any year, or with a copy
of any report filed by the taxpayer in connection with the
return, or with any other information the department considers
necessary.
  (b) Publish lists of taxpayers who are entitled to unclaimed
tax refunds.
  (c) Publish statistics so classified as to prevent the
identification of income or any particulars contained in any
report or return.
  (d) Disclose a taxpayer's name, address, telephone number,
refund amount, amount due, Social Security number, employer
identification number or other taxpayer identification number to
the extent necessary in connection with collection activities or
the processing and mailing of correspondence or of forms for any
report, return or claim required in the administration of ORS
310.630 to 310.706, any local tax under ORS 305.620, or any law
imposing a tax upon or measured by net income.
  (2) The department also may disclose and give access to
information described in ORS 314.835 to:
  (a) The Governor of the State of Oregon or the authorized
representative of the Governor:
  (A) With respect to an individual who is designated as being
under consideration for appointment or reappointment to an office
or for employment in the office of the Governor. The information
disclosed shall be confined to whether the individual:
  (i) Has filed returns with respect to the taxes imposed by ORS
chapter 316 for those of not more than the three immediately
preceding years for which the individual was required to file an
Oregon individual income tax return.
  (ii) Has failed to pay any tax within 30 days from the date of
mailing of a deficiency notice or otherwise respond to a
deficiency notice within 30 days of its mailing.
  (iii) Has been assessed any penalty under the Oregon personal
income tax laws and the nature of the penalty.
  (iv) Has been or is under investigation for possible criminal
offenses under the Oregon personal income tax laws. Information
disclosed pursuant to this paragraph shall be used only for the
purpose of making the appointment, reappointment or decision to
employ or not to employ the individual in the office of the
Governor.
  (B) For use by an officer or employee of the Oregon Department
of Administrative Services duly authorized or employed to prepare
revenue estimates, or a person contracting with the Oregon
Department of Administrative Services to prepare revenue
estimates  { - , - }   { + or the Economic Forum or Technical
Committee described in sections 1 to 3 of this 2011 Act, + } in
the preparation of revenue estimates required for the Governor's
budget under ORS 291.201 to 291.226, or required for submission
to the Emergency Board, or if the Legislative Assembly is in
session, to the Joint Committee on Ways and Means, and to the
Legislative Revenue Officer under ORS 291.342, 291.348 and
291.445. The Department of Revenue shall disclose and give access
to the information described in ORS 314.835 for the purposes of
this subparagraph only if:
  (i) The request for information is made in writing, specifies
the purposes for which the request is made and is signed by an
authorized representative of the Oregon Department of
Administrative Services { + , the Economic Forum or the Technical
Committee + }. The form for request for information shall be
prescribed by the Oregon Department of Administrative Services
and approved by the Director of the Department of Revenue.
  (ii) The officer, employee or person receiving the information
does not remove from the premises of the Department of Revenue
any materials that would reveal the identity of a personal or
corporate taxpayer.
  (b) The Commissioner of Internal Revenue or authorized
representative, for tax administration and compliance purposes
only.
  (c) For tax administration and compliance purposes, the proper
officer or authorized representative of any of the following
entities that has or is governed by a provision of law that meets
the requirements of any applicable provision of the Internal
Revenue Code as to confidentiality:
  (A) A state;
  (B) A city, county or other political subdivision of a state;
  (C) The District of Columbia; or
  (D) An association established exclusively to provide services
to federal, state or local taxing authorities.
  (d) The Multistate Tax Commission or its authorized
representatives, for tax administration and compliance purposes
only. The Multistate Tax Commission may make the information
available to the Commissioner of Internal Revenue or the proper
officer or authorized representative of any governmental entity
described in and meeting the qualifications of paragraph (c) of
this subsection.
  (e) The Attorney General, assistants and employees in the
Department of Justice, or other legal representative of the State
of Oregon, to the extent the department deems disclosure or
access necessary for the performance of the duties of advising or
representing the department pursuant to ORS 180.010 to 180.240
and the tax laws of this state.
  (f) Employees of the State of Oregon, other than of the
Department of Revenue or Department of Justice, to the extent the
department deems disclosure or access necessary for such
employees to perform their duties under contracts or agreements
between the department and any other department, agency or
subdivision of the State of Oregon, in the department's
administration of the tax laws.
  (g) Other persons, partnerships, corporations and other legal
entities, and their employees, to the extent the department deems
disclosure or access necessary for the performance of such
others' duties under contracts or agreements between the
department and such legal entities, in the department's
administration of the tax laws.
  (h) The Legislative Revenue Officer or authorized
representatives upon compliance with ORS 173.850. Such officer or
representative shall not remove from the premises of the
department any materials that would reveal the identity of any
taxpayer or any other person.
  (i) The Department of Consumer and Business Services, to the
extent the department requires such information to determine
whether it is appropriate to adjust those workers' compensation
benefits the amount of which is based pursuant to ORS chapter 656
on the amount of wages or earned income received by an
individual.
  (j) Any agency of the State of Oregon, or any person, or any
officer or employee of such agency or person to whom disclosure
or access is given by state law and not otherwise referred to in
this section, including but not limited to the Secretary of State
as Auditor of Public Accounts under section 2, Article VI of the
Oregon Constitution; the Department of Human Services pursuant to
ORS 314.860 and 412.094; the Division of Child Support of the
Department of Justice and district attorney regarding cases for
which they are providing support enforcement services under ORS
25.080; the State Board of Tax Practitioners, pursuant to ORS
673.710; and the Oregon Board of Accountancy, pursuant to ORS
673.415.
  (k) The Director of the Department of Consumer and Business
Services to determine that a person complies with ORS chapter 656
and the Director of the Employment Department to determine that a
person complies with ORS chapter 657, the following employer
information:
  (A) Identification numbers.
  (B) Names and addresses.
  (C) Inception date as employer.
  (D) Nature of business.
  (E) Entity changes.
  (F) Date of last payroll.
  (L) The Director of Human Services to determine that a person
has the ability to pay for care that includes services provided
by the Eastern Oregon Training Center or the Department of Human
Services to collect any unpaid cost of care as provided by ORS
chapter 179.
  (m) The Director of the Oregon Health Authority to determine
that a person has the ability to pay for care that includes
services provided by the Blue Mountain Recovery Center or the
Oregon State Hospital or the Oregon Health Authority to collect
any unpaid cost of care as provided by ORS chapter 179.
  (n) Employees of the Employment Department to the extent the
Department of Revenue deems disclosure or access to information
on a combined tax report filed under ORS 316.168 is necessary to
performance of their duties in administering the tax imposed by
ORS chapter 657.
  (o) The State Fire Marshal to assist the State Fire Marshal in
carrying out duties, functions and powers under ORS 453.307 to
453.414, the employer or agent name, address, telephone number
and standard industrial classification, if available.
  (p) Employees of the Department of State Lands for the purposes
of identifying, locating and publishing lists of taxpayers
entitled to unclaimed refunds as required by the provisions of
chapter 694, Oregon Laws 1993. The information shall be limited
to the taxpayer's name, address and the refund amount.
  (q) In addition to the disclosure allowed under ORS 305.225,
state or local law enforcement agencies to assist in the
investigation or prosecution of the following criminal
activities:
  (A) Mail theft of a check, in which case the information that
may be disclosed shall be limited to the stolen document, the
name, address and taxpayer identification number of the payee,
the amount of the check and the date printed on the check.
  (B) The counterfeiting, forging or altering of a check
submitted by a taxpayer to the Department of Revenue or issued by
the Department of Revenue to a taxpayer, in which case the
information that may be disclosed shall be limited to the
counterfeit, forged or altered document, the name, address and
taxpayer identification number of the payee, the amount of the
check, the date printed on the check and the altered name and
address.
  (r) The United States Postal Inspection Service or a federal
law enforcement agency, including but not limited to the United
States Department of Justice, to assist in the investigation of
the following criminal activities:
  (A) Mail theft of a check, in which case the information that
may be disclosed shall be limited to the stolen document, the
name, address and taxpayer identification number of the payee,
the amount of the check and the date printed on the check.
  (B) The counterfeiting, forging or altering of a check
submitted by a taxpayer to the Department of Revenue or issued by
the Department of Revenue to a taxpayer, in which case the
information that may be disclosed shall be limited to the
counterfeit, forged or altered document, the name, address and
taxpayer identification number of the payee, the amount of the
check, the date printed on the check and the altered name and
address.
  (s) The United States Financial Management Service, for
purposes of facilitating the reciprocal offsets described in ORS
305.612.
  (t) A municipal corporation of this state for purposes of
assisting the municipal corporation in the administration of a
tax of the municipal corporation that is imposed on or measured
by income, wages or net earnings from self-employment. Any
disclosure under this paragraph may be made only pursuant to a
written agreement between the Department of Revenue and the
municipal corporation that ensures the confidentiality of the
information disclosed.
  (u) A consumer reporting agency, to the extent necessary to
carry out the purposes of ORS 314.843.
  (3)(a) Each officer or employee of the department and each
person described or referred to in subsection (2)(a), (e) to (k)
or (n) to (q) of this section to whom disclosure or access to the
tax information is given under subsection (2) of this section or
any other provision of state law, prior to beginning employment
or the performance of duties involving such disclosure or access,
shall be advised in writing of the provisions of ORS 314.835 and
314.991, relating to penalties for the violation of ORS 314.835,
and shall as a condition of employment or performance of duties
execute a certificate for the department, in a form prescribed by
the department, stating in substance that the person has read
these provisions of law, that the person has had them explained
and that the person is aware of the penalties for the violation
of ORS 314.835.
  (b) The disclosure authorized in subsection (2)(r) of this
section shall be made only after a written agreement has been
entered into between the Department of Revenue and the person
described in subsection (2)(r) of this section to whom disclosure
or access to the tax information is given, providing that:
  (A) Any information described in ORS 314.835 that is received
by the person pursuant to subsection (2)(r) of this section is
confidential information that may not be disclosed, except to the
extent necessary to investigate or prosecute the criminal
activities described in subsection (2)(r) of this section;
  (B) The information shall be protected as confidential under
applicable federal and state laws; and

  (C) The United States Postal Inspection Service or the federal
law enforcement agency shall give notice to the Department of
Revenue of any request received under the federal Freedom of
Information Act, 5 U.S.C. 552, or other federal law relating to
the disclosure of information.
  (4) The Department of Revenue may recover the costs of
furnishing the information described in subsection (2)(k) to (m)
and (o) to (q) of this section from the respective agencies.
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