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 372 Senate Bill 317 Sponsored by Senator HAMBY; Senator BURDICK, Representatives CARPENTER, HILL (at the request of William Yasnoff, M.D., Ph.D.) 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 taxpayer with dependent child two to six years of age to have child immunized as condition to obtaining personal exemption income tax credit. Allows credit without immunization, if warranted for medical or religious reasons. Directs Health Division to adopt rules specifying which immunizations to be required. Applies to income tax years beginning on or after January 1, 1997, and to dependents born on or after January 1, 1992. A BILL FOR AN ACT Relating to immunizations; creating new provisions; and amending ORS 316.085, 433.096 and 433.098. Be It Enacted by the People of the State of Oregon: SECTION 1. ORS 316.085 is amended to read: 316.085. (1)(a) There shall be allowed a personal exemption credit against taxes otherwise due under this chapter. The credit shall equal $85 multiplied by the number of personal exemptions allowed under section 151 of the Internal Revenue Code. (b) In the case of an individual with respect to whom a credit under paragraph (a) of this subsection is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the credit amount applicable to such individual for such individual's taxable year is zero. (2)(a) A nonresident shall be allowed the credit provided under subsection (1) of this section computed in the same manner and subject to the same limitations as the credit allowed to a resident of this state. 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. (3) For each taxable year beginning on or after January 1, 1987, the Department of Revenue shall recompute the dollar amount of the personal exemption credit allowed for state personal income tax purposes. The computation shall be as follows: (a) Divide the Portland Consumer Price Index for the average of the first six months of the current calendar year by the Portland Consumer Price Index for the average of the first six months of 1986. (b) Recompute the dollar amount of the personal exemption credit by multiplying $85 by the appropriate indexing factor determined as provided in paragraph (a) of this subsection. Round off the amount obtained under this paragraph to the nearest $1. (4) As used in subsection (3) of this section, 'Portland Consumer Price Index' means the Consumer Price Index for All Urban Consumers (Portland -- all items) as published by the Bureau of Labor Statistics of the United States Department of Labor. For purposes of this subsection, the revision of the Consumer Price Index which is the most consistent with the Portland Consumer Price Index for 1986 shall be used. (5) For purposes of determining if a personal exemption credit or an additional personal exemption credit is allowable under this chapter or determining the number of personal exemption credits allowed, section 151(d)(3) of the Internal Revenue Code shall be disregarded. { + (6)(a) Notwithstanding subsection (1) of this section, if a dependent for whom a personal exemption deduction is allowed under section 151 of the Internal Revenue Code is at least two years of age and not more than six years of age on December 31 of the year for which a credit under this section is claimed for the dependent, then no credit shall be allowed to a taxpayer under this section unless an immunization statement as described under this subsection is filed with the Department of Revenue on the earlier of: (A) The date the return is filed; or (B) The date (including extensions) the return is required to be filed. (b) The immunization statement required by this subsection shall consist of a statement: (A) Signed by a parent or legal guardian of the dependent, a practitioner of the healing arts who has within the scope of the practitioner's license the authority to administer immunizations or a representative of the local health department certifying that the dependent has received those immunizations as may be prescribed by rules of the Health Division of the Department of Human Resources under section 4 of this 1997 Act for a child of the age of the dependent on December 31 of the year for which a credit under this section is being claimed for the dependent; (B) Signed by a physician or a representative of the local health department certifying that the dependent should be exempted from receiving a specified immunization because of a medical diagnosis; or (C) Signed by a parent or legal guardian of the dependent certifying that the dependent has not been immunized as described in subparagraph (A) of this paragraph because the dependent is being reared as an adherent to a religion the teachings of which are opposed to the immunization. (c) The statement required by this subsection need only be made once per dependent, and shall apply for the tax year for which the statement is filed and for all tax years thereafter. (d) The statement required by this subsection shall be made on such form as shall be prescribed by the Department of Revenue after consultation with the Health Division of the Department of Human Resources, and may contain such other information as may be required by the Department of Revenue. (e) As used in this subsection, 'local health department ' has the meaning given that term in ORS 433.235. + } SECTION 2. { + The amendments to ORS 316.085 by section 1 of this Act apply to tax years beginning on or after January 1, 1997, and to dependents born on or after January 1, 1992. + } SECTION 3. { + Section 4 of this Act is added to and made a part of ORS 433.235 to 433.284. + } SECTION 4. { + (1) The Health Division shall adopt rules relating to the immunization requirements for the personal exemption credit under ORS 316.085, which shall include, but need not be limited to: (a) The specific immunizations against diseases that are required to be obtained for purposes of ORS 316.085 (6)(b)(A); (b) The time schedule for immunizations; (c) The approved means of immunization; and (d) The record keeping and reporting requirements for immunization. (2) The Health Division shall consult with the Department of Revenue prior to adopting rules under this section. + } SECTION 5. ORS 433.096 is amended to read: 433.096. Nothing in ORS 179.505, 192.410 to 192.505, 192.525, 192.530, 677.190 (5) or the client and provider privilege shall prevent: (1) A provider, a local health department, the Health Division, the parent or guardian of a client, a school or a children's facility from providing information to and receiving information from the immunization record of a client from the immunization registry; { - or - } { + (2) The Health Division from providing the Department of Revenue with a 'yes' or 'no' response to a Department of Revenue inquiry concerning whether a client has received the specific immunizations required for credit to be allowed under ORS 316.085 (6)(b)(A) with respect to the client, although nothing in this subsection authorizes the Health Division to disclose to the Department of Revenue any further information regarding the immunization history of a client; or + } { - (2) - } { + (3) + } The immunization registry from: (a) Providing immunization information to or receiving immunization information from a client's immunization record from a provider, a local health department, the division or the parent or guardian of a client, a school or a children's facility; (b) Notifying or personally contacting a client or the parent or guardian of that client about the client's immunization status; or (c) Providing or publishing information in aggregate form that does not identify a client. SECTION 6. ORS 433.098 is amended to read: 433.098. (1) { + (a) + } A provider, or a local health department, the Health Division or the agents of any of them, children's facilities and schools shall not be subject to an action or be liable for sharing information from the immunization record or using information from the immunization tracking and recall record for purposes of tracking immunizations of clients and for outreach to clients who have missed immunizations. { + (b) The Health Division or the Department of Revenue, or their agents, shall not be subject to an action or be liable for providing or using the information described in ORS 433.096 (2) for purposes of administering the personal exemption tax credit under ORS 316.085. + } (2) Information in an immunization registry or in the immunization tracking and recall record or derived therefrom is confidential and shall not be disclosed to any person who is not specifically authorized to receive information under ORS 433.090 to 433.102. However, when a client attains 18 years of age, information in the registry shall be made available only with the written consent of the client unless the requester shows a public health need for the information. Upon the written request of a client who is at least 18 years of age, the registry shall purge that client's immunization record and tracking and recall record from the registry. ----------