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Committee reviews reviser’s technical corrections in House Bill 2073; no policy changes
Summary
House Bill 2073, the annual reviser’s bill for tax law technical corrections, received a walk‑through from senior deputy legislative counsel who said the bill makes sequencing, obsolete‑statute cleanups and series consolidation without policy change.
House Bill 2073, the Legislature’s annual reviser’s bill for tax law, was presented April 16 to the Senate Committee on Finance and Revenue as a technical package that contains no policy changes, legislative counsel told the committee.
Senior Deputy Legislative Counsel Allen Dale, who drafted the tax sections, said the bill removes obsolete provisions, improves statutory sequencing and consolidates overlapping “series” of statutes (for example, for the gasoline tax). Several sections repeal or conform cross‑references to statutes that the reviser package removes, he said.
Dale explained that the bill includes notes explaining each change and preserves substantive rights where a repeal would otherwise remove an historical savings clause. He described the bill as procedural housekeeping: “We change the sequence, put it up at the top of subsection … so it’s clear that it applies to all three paragraphs,” he said while walking members through relocated language.
Committee members thanked Dale for the clarity; no policy issues were raised in the hearing and no action was taken during the meeting.
The testimony emphasized that reviser bills are intended to clarify compilation of Oregon Revised Statutes and avoid leaving obsolete material in the code; Dale noted that some very old exemptions still appear on the books as historical artifacts.
