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Committee hears reviser bill that makes technical, non‑substantive changes to tax statutes (HB 2073)
Summary
House Bill 2073, a regular reviser bill from Legislative Counsel proposing non‑substantive technical corrections and repeals of obsolete tax provisions, was discussed briefly. Legislative Counsel explained section-by-section changes, including repeals of expired tax credits and adjustments to statute series and cross references.
The House Committee on Revenue opened and closed a public hearing Thursday on House Bill 2073, the regular reviser’s bill from Legislative Counsel that makes non‑substantive technical corrections to Oregon tax statutes.
Alan Dale, senior deputy of Legislative Counsel, told the committee the bill compiles this session’s set of non‑substantive statutory cleanups: repealing obsolete provisions, removing references to expired tax credits, fixing cross‑references where statutes were repealed, consolidating statute series in the gas‑tax chapters, and clarifying the recipient of continuously appropriated amusement‑device tax revenues. “We keep a file of these kinds of changes that are non substantive, and they have various purposes, basically cleaning up the statutes in tax statutes,” Dale said.
Dale pointed to specific provisions: section 1 repeals an obsolete definition in the property value appeals board chapter that previously defined “department” to mean the Department of Revenue in a limited context; section 3 removes references to tax credit programs that have expired; section 4 repeals obsolete tax‑expenditure provisions including one identified as 315174 that provided a livestock‑killed‑by‑wolf credit; sections 5–7 make conforming cross‑reference amendments; sections 8–10 consolidate gas‑tax statute series; sections 11–12 clarify that certain continuously appropriated monies for youth programs should be directed to the Higher Education Coordinating Commission; and section 13 adds recent transient lodging statutes to the local transient lodging tax series.
Representative Reschke and Representative Rush asked for a chart showing the year each referenced tax credit or expenditure expired; Dale agreed to provide that information to committee members. Dale also explained how repealed statutes remain visible in the Oregon Laws volumes with a notation that they were repealed, rather than disappearing entirely from historical records.
The committee had no further questions and closed the public hearing on HB 2073 without taking formal action.
