69th OREGON LEGISLATIVE ASSEMBLY--1997 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 1894
House Bill 2682
Sponsored by Representative ROBERTS (at the request of BikePAC)
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.
Establishes Oregon Education Fund principally for use by public
school system and specially for student driver and motorcycle
rider training programs. Requires fund to be listed on Oregon
income tax return for checkoff as one source for fund.
Authorizes fund to accept gifts, contributions and grants from
all sources. Tax checkoff for Oregon Education Fund commences
with 1997 tax year.
Changes format for listing of checkoff on Oregon income tax
return for all checkoff programs.
A BILL FOR AN ACT
Relating to donations; creating new provisions; amending ORS
305.690, 305.710, 305.745, 305.749, 316.490, 316.493 and
496.380; and appropriating money.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Section 2 of this Act is added to and made a
part of ORS chapter 327. + }
SECTION 2. { + (1) The Oregon Education Fund is established as
a trust fund in the State Treasury, separate and distinct from
the General Fund. Interest earned by the trust fund shall be
credited to the trust fund. The principal purpose of the trust
fund is to add to the funds otherwise available to fund the
public school system. A related but special purpose is to assist
student driver and motorcycle rider training programs. In keeping
with these purposes, and after the General Fund is reimbursed for
the expenses of the Department of Revenue as described under ORS
305.747 (2)(b), the trust fund is continuously appropriated for
and shall be used exclusively as follows:
(a) Seventy percent of the trust fund shall be transferred to
the State School Fund for use for any purpose for which the State
School Fund may be used.
(b) Fifteen percent of the trust fund shall be transferred to
the Student Driver Training Fund created under ORS 336.810.
Moneys transferred under this paragraph are continuously
appropriated for distribution to public schools and facilities.
Distribution shall be made annually and at the same time and in
the same proportion that moneys are distributed under ORS
336.805.
(c) The remaining moneys in the trust fund shall be transferred
to the Motorcycle Safety Subaccount of the Transportation Safety
Account established under ORS 802.340 and shall be used
exclusively and are continuously appropriated for motorcycle
rider training programs carried out by classroom instruction and
actual driver instruction in conjunction with the motorcycle
safety programs described in ORS 802.320.
(2) Moneys transferred to the State School Fund and the Student
Driver Training Fund under this section shall not be used to
replace moneys that would otherwise be appropriated or accrue to
those funds nor shall they be used to prevent a pro rata
reimbursement under ORS 336.805 (2), but the moneys shall provide
additional resources separate and apart from other fund sources.
(3) The State Board of Education may solicit and accept money
in the form of gifts, contributions and grants from any source to
be deposited in the trust fund and distributed in the manner
provided under subsection (1) of this section.
(4) The trust fund shall be designated on the Oregon income tax
return for checkoff in the same manner as other listings for
checkoff. The trust fund shall be listed annually as the 'Oregon
Education Fund' without the necessity of making application under
ORS 305.725 and without determination and certification by the
Oregon Charitable Checkoff Commission under ORS 305.715. The
trust fund shall be listed notwithstanding a failure to meet any
of the requirements of ORS 305.690 to 305.753, including but not
limited to a failure to file a financial statement or a failure
to meet the $50,000 contribution level. ORS 305.747 (1), (2)(b)
and (3) shall be applicable and govern the administration of the
Oregon Education Fund. The Oregon Education Fund shall not be
assessed for costs paid or incurred by the Oregon Charitable
Checkoff Commission under ORS 305.747 (2)(a). + }
SECTION 3. ORS 305.690 is amended to read:
305.690. As used in ORS 305.690 to 305.753, unless the context
otherwise requires:
(1) 'Biennial years' means the two income tax years of
individual taxpayers that begin in the two calendar years
immediately following the calendar year in which a list is
certified under ORS 305.715.
{ + (2) 'Checkoff' means a designation made by a taxpayer in
the manner provided under ORS 305.745 on an Oregon resident,
part-year resident or nonresident return that a contribution to
an entity be made from an income tax refund otherwise due the
taxpayer. + }
{ - (2) - } { + (3) + } 'Commission' means the Oregon
Charitable Checkoff Commission.
{ - (3) - } { + (4) + } 'Department' means the Department
of Revenue.
{ - (4) - } { + (5) + } 'Internal Revenue Code' means the
federal Internal Revenue Code as amended and in effect on April
15, 1995.
SECTION 4. ORS 305.710 is amended to read:
305.710. (1) The department shall notify the commission of the
number of lines available for the material described in ORS
305.745 (2) without adding a page to the various individual tax
forms for full-year residents, nonresidents and part-year
residents. { + The notice shall inform the commission that the
department must include the Oregon Education Fund established
under section 2 of this 1997 Act on the list for checkoff on the
forms together with other eligible entities and that space must
be set aside for that purpose. + } The commission shall limit the
number of entities to be listed on the form to conform to the
department's notice unless it determines that the number of
eligible entities justifies adding a page to the form.
(2) { + Except the Oregon Education Fund required to be added
under section 2 of this 1997 Act, + } any new entity added to the
list must, in the judgment of the commission, have a high
probability of meeting the requirement in ORS 305.720 (5).
SECTION 5. ORS 305.745 is amended to read:
305.745. (1) Upon receipt of the list certified by the
commission under ORS 305.715 (2), the department shall cause the
name of each entity so listed { + and also the Oregon Education
Fund established under section 2 of this 1997 Act + } to be
included on the Oregon individual income tax return forms
prepared for the biennial years as certified.
(2) Individual taxpayers who file an Oregon income tax return
and who will receive a tax refund from the department may
designate that { + all or a portion of the tax refund be
contributed + }
{ - a contribution be made - } to one or more { + of the + }
entities listed { + on the tax return + }. Designation { + of
the amount of contribution to be made to each entity from the
refund + } shall be made by { + inserting + }
{ - marking - } the { + amount to be contributed to each
entity in a space which shall appear to the right of the name of
the entity + }
{ - appropriate box which the department shall cause to be
printed on the return form. For each entity, the space for
designating the contribution shall provide for checkoff boxes in
the amount of $1, $5, $10 or other dollar amount - } .
(3) Overpayments of tax that are insufficient, due to ORS
293.250 or otherwise, to satisfy the total amount of checkoffs
designated on a tax return under subsection (2) of this section
and under statute other than ORS 305.690 to 305.753 shall be
allocated among the entities designated on a pro rata basis.
SECTION 6. ORS 305.749 is amended to read:
305.749. Except ORS 305.690 to 305.753 and as otherwise
specifically provided, the following are applicable to the
various checkoff programs established under ORS 496.380 and ORS
chapter 316:
(1) Subject to subsection (4) of this section, the dollar
amounts of contributions made by taxpayer checkoff on Oregon tax
returns shall be remitted by the Department of Revenue to the
State Treasurer who shall deposit them to a suspense account
established under ORS 293.445.
(2) Of the contributions so deposited, a portion is
continuously appropriated for use to reimburse the General Fund
for costs incurred in administering the various checkoff
programs. No more than 10 percent of the moneys generated by
each checkoff program per fiscal year ending June 30 may be
appropriated under this subsection.
(3) The remainder of the contributions shall be credited by the
department to each checkoff program in proportion to the total
amounts checked off for the tax year, the proportions to be
determined on the basis of tax returns processed as of the June
30 following the tax year. The amounts so credited to each of the
checkoff programs are continuously appropriated to the department
for payment to the checkoff designee, or shall be transferred by
the department to the checkoff designee, as specified under the
law governing the particular checkoff program. The department may
adopt rules governing the crediting and payment or transfer of
checkoff moneys. In addition to any other provision, if adopted,
the rules shall specify the time that the contributions to a
program so credited are to be paid or transferred by the
department.
(4)(a) Space for designating the dollar amount of a
contribution made to each checkoff program shall be printed on
the Oregon tax return { + to the right of the name of the entity
that is to receive the contribution + }. { - The space shall
provide for checkoff boxes for the program in the amounts of $1,
$5, $10 or other dollar amount. - }
(b) Overpayments of tax that are insufficient, due to ORS
293.250 or otherwise, to satisfy the total amount of checkoffs
designated on a tax return shall be allocated among the designees
on a pro rata basis as provided under ORS 305.745 (3).
(5)(a) If, as of June 30 of the calendar year immediately
following the calendar year in which a particular tax year
begins, the department determines that the total amount checked
off for that tax year for a checkoff program is $50,000 or less,
the department shall notify a person administering the program or
other appropriate person.
(b) If, as determined by the department under paragraph (a) of
this subsection, the total amount checked off for a particular
checkoff program is $50,000 or less for each year in a period of
two consecutive tax years, a checkoff line and appropriate box
for that program shall not be provided on the Oregon individual
tax return for the tax year immediately following the later year
of the two-year period nor for any tax year thereafter, except as
otherwise provided by law.
(c) As used in this subsection, 'total amount checked off '
means the total amount checked off by taxpayers as reflected by
tax returns for the tax year processed as of June 30 before any
deduction for administrative costs as required under subsection
(2) of this section has occurred but after any proration under
subsection (4) of this section.
SECTION 7. ORS 316.490 is amended to read:
316.490. (1) Individual taxpayers who file an Oregon income tax
return for purposes of this chapter and who will receive a tax
refund from the Department of Revenue may designate that a
contribution be made to the Alzheimer's Disease Research Fund by
{ + inserting the amount to be contributed from the tax refund
in the space provided to the right of the name of the fund as
printed on the tax return + } { - marking the appropriate box
printed on the return pursuant to subsection (2) of this
section - } .
(2) The Department of Revenue shall print on the face of the
Oregon income tax form a space for taxpayers to { + insert the
amount of the + } { - designate that a - } contribution
{ + to + } be made to the Alzheimer's Disease Research Fund from
their income tax refund.
{ - The space for designating the contribution shall provide
for checkoff boxes as indicated under ORS 305.749. - }
(3) A designation under subsection (1) of this section shall be
made with respect to any taxable year on the returns for that
taxable year, and once made shall be irrevocable.
SECTION 8. ORS 316.493 is amended to read:
316.493. (1) Recognizing again the policy set forth in ORS
418.189, that children are Oregon's most valuable resource and
that child abuse and neglect is a threat to the physical, mental
and emotional health of children; and further recognizing that
the incidence of validated cases of reported child abuse and
neglect has been increasing at an alarming rate in Oregon and
represents an enormous threat to the welfare of our community,
the Legislative Assembly hereby provides an additional
opportunity to taxpayers to assist in child abuse and neglect
prevention under ORS 418.187 to 418.199 by means of an income tax
checkoff.
(2) Any individual taxpayer who files an Oregon income tax
return and who will receive a tax refund from the Department of
Revenue may designate that a contribution be made to the
Children's Trust Fund established under ORS 418.199 by
{ + inserting the amount to be contributed from the refund in
the space provided to the right of the name of the fund as
printed on the tax return + }
{ - marking the appropriate box printed on the return pursuant
to subsection (3) of this section - } .
(3) The department shall print on the face of the Oregon income
tax form a space for taxpayers to designate that a contribution
be made to the Children's Trust Fund from their income tax
refund. The space { + shall be provided to the right of the name
of the fund as printed on the tax return + } { - for
designating the contribution shall provide for checkoff boxes as
indicated under ORS 305.749 - } .
(4) The Department of Revenue shall transfer to the Children's
Trust Fund established under ORS 418.199 an amount as credited to
the Children's Trust Fund under ORS 305.749.
SECTION 9. ORS 496.380 is amended to read:
496.380. (1) Individual taxpayers who file an Oregon income tax
return and who will receive a tax refund from the Department of
Revenue may designate that a contribution be made to the Nongame
Wildlife Fund by { + inserting the amount to be contributed from
the refund in the space to the right of the name of the fund as
printed on the tax return under + } { - marking the appropriate
box printed on the return pursuant to - } subsection (2) of this
section.
(2) The Department of Revenue shall print on the face of the
Oregon income tax form for residents a space for taxpayers to
designate that a contribution be made to the Nongame Wildlife
Fund from their income tax refund. The space { + shall be
provided to the right of the name of the fund as printed on the
return + } { - for designating the contribution shall provide
for checkoff boxes as indicated under ORS 305.749 - } .
SECTION 10. { + The Oregon Education Fund established by
section 2 of this Act shall be listed for checkoff on Oregon
personal income tax returns prepared for tax years beginning on
or after January 1, 1997. + }
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