Bill #	Issue	Final Status	Summary
HB 2067	Sunsets Tax Credits	Passed House 36 to 24. Passed Senate 19 to 9. Governor signed. Effective Jan. 1, 2010.	Assigns most income and corporate excise tax credits one of three sunset dates, January 1, 2014, 2016, or 2018. Excludes personal exemption credit, credit for taxes paid to another state, claim of right income credit and corporation surplus refund credit. Creates a default sunset date for future tax credits of six years after the credit is first effective, unless statute specifies a different date or states that no sunset is required.
SB 498	Retroactive taxation	Passed Senate 30 to 0. Passed House 48 to 0. Governor signed. Effective Sept. 28, 2009.	Prohibits Dept. of Revenue from applying an administrative rule that would change any particulars of a tax return, if the return was filed by the date it was due and consistent with the administrative rules in effect at the time.
HB 2072	Carbon tax	No hearings held; remained in committee upon adjournment.	Imposes tax on each fuel supplier and utility based on amount of carbon in carbon-based fuel that is sold by fuel supplier to consumers in state or that is used to produce carbon-generated electricity supplied to consumers in state. Limits tax on certain oil and natural gas to 6% of market value of oil or natural gas. Applies to carbon-based fuel sold to consumers or used to produce carbon-generated electricity on or after Jan. 1, 2011.
HB 2648	Taxation – 10% credit reduction	No hearings held; in committee upon adjournment.	Reduces amount of federal income tax deductions and state tax credits allowable in calculation of state income or excise tax by 10 percent. Applies to tax years beginning on or after Jan. 1, 2010, and before Jan. 1, 2013.
HB 2773	Corporate taxation	No hearings held; in committee upon adjournment.	Imposes 1% surcharge on corporate income taxes. Applies to tax years beginning on or after Jan. 1, 2010, and before Jan. 1, 2012.
HB 2913	Corporate taxation	One hearing held; in committee upon adjournment.	Increases rate of corporate excise tax using income brackets for tax years beginning on or after Jan. 1, 2009, and before Jan. 1, 2013. Adjusts income brackets annually based on U.S. City Average Consumer Price Index.
HB 3049	Corporate minimum tax	One hearing held; in committee upon adjournment.	Increases corporate minimum tax to $300. Applies to tax years beginning on or after Jan. 1, 2010.
HB 3173	Tax Credits	One hearing held; in committee upon adjournment.	Sunsets all income or corporate excise tax credits and all income/corporate excise tax deductions, subtractions or exemptions created by state law. Retains tax expenditures required by federal law, by Oregon Constitution or to avoid double taxation. Establishes Tax Expenditure Review Commission. Directs commission to review all income/corporate excise tax expenditures and make recommendations for proposed legislation. Sunsets commission on date next regular legislative session convenes.
HB 3269	Sales Tax	No hearings held; in committee upon adjournment.	Reduces personal income tax rates, including rates imposed on capital gains. Increases state earned income tax credit and makes earned income tax credit refundable permanently. Increases threshold level of estates of decedents that are not subject to Oregon inheritance tax. Establishes principal residence property tax exemption for homesteads of seniors or persons with household income below threshold level. Increases elderly rental assistance program. Enacts uniform sales and use tax administration provisions. Directs Dept. of Revenue to enter into Streamlined Sales & Use Tax Agreement. Imposes sales tax on sales of tangible personal property or services. Imposes use tax on use of tangible personal property purchased outside this state. Sales and use tax provisions become operative on Jan. 1, 2010 and apply to transactions on or after Jan. 1, 2010, but do not become operative if Streamlined Sales & Use Tax Agreement is not executed prior to Jan. 1, 2010.
HB 3283	Recycling – Employer Tax credit	No hearings held; in committee upon adjournment.	Creates income and corporate excise tax credit for employers that establish recycling programs for use by employees. Limits credit to percentage of employer's tax liability and limits number of years for which credit may be claimed. Requires Environmental Quality Commission to adopt rules establishing minimum criteria for programs to be eligible for credit. Requires Dept. of Environmental Quality to certify program as eligible for credit. Applies to certifications issued for tax years beginning on or after Jan. 1, 2010.
HB 3398	Sales Tax	No hearings held; in committee upon adjournment.	Imposes, upon elector approval of Senate Joint Resolution 33 (2009), general retail sales and use tax of ___ percent on sale and use of tangible personal property. Exempts, among numerous other exemptions, food, utilities, prescription drugs, housing and animal life, feed, seed, plants, fertilizer and pesticides used for commercial, agricultural, horticultural or silvicultural activities. Prohibits local governmental general retail sales and use taxes. Eliminates personal income taxes and corporate excise and income taxes for tax years beginning on or after Jan. 1, 2011.
HB 3407	Alcohol Tax – Local Option	No hearings held; in committee upon adjournment.	Removes prohibition against local government enactment of taxes on alcoholic beverages. Applies to alcoholic beverages manufactured or imported after effective date of Act.
HB 3412	Taxation –Personal/Corp & Franchise	No hearings held; in committee upon adjournment.	Increases personal income tax rate for taxpayers with taxable income exceeding certain level. Imposes franchise tax on certain corporations doing business in state. Applies to tax years beginning on or after Jan. 1, 2010.
HB 3413	Taxation –business income apportioned	No hearings held; in committee upon adjournment.	Modifies formula used to apportion business income by requiring use of payroll, property and double-weighted sales factors for corporate taxpayers, including telecommunications and utilities corporations and taxpayers in forest products industry. Applies to tax years beginning on or after Jan. 1, 2010.

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