SB 330
Establishes income tax credit for amount of unpaid rent forgiven by landlord and certified by Housing and Community Services Department.
| Status | In Senate Committee (JCTE) |
| Sponsors | Betsy Johnson (Democrat) (Chief), Lynn Findley (Republican) (Chief), Bill Hansell (Republican), Dick Anderson (Republican), Elizabeth Steiner (Democrat), Fred Girod (Republican), Bill Kennemer (Republican) |
| Fiscal impact | Fiscal impact issued |
| Revenue impact | Revenue impact issued |
Bill Text
Creates an income tax credit for landlords who forgive unpaid rent and adjusts federal taxable income deductions for tenants.
Sponsors#
Chief Sponsors: Betsy Johnson
Overview#
Establishes income tax credit for forgiveness by landlord of tenant’s nonpayment of rent or other charges] amount of unpaid rent forgiven by landlord and certified by Housing and Community Services Department. Subtracts from federal taxable income tenant’s discharge of indebtedness income attributable to landlord’s forgiveness of nonpayment] unpaid rent. Takes effect on 91st day following adjournment sine die.
Public Testimony
| Name | Organization | Position | Date |
|---|---|---|---|
| Kathleen Ashley | Keizer | Support | 2021-02-24 |
| Brenda Cooley | Bend | Support | 2021-02-25 |
| Phil Harding | Corvallis | Support | 2021-02-25 |
| Molly McGrew | MMC Consulting and Government Relations | Support | 2021-02-26 |
| Michael Feves | Portland | Support | 2021-02-27 |
| Lisa Long | Portland Oregon | Support | 2021-02-27 |
| Deborah Imse | Multiple Organizations | Support | 2021-02-28 |
| Bill Stevenson | Portland | Support | 2021-02-28 |
| Lisa Long | Portland | Support | 2021-03-01 |
| Maureen MacNabb | Capital Property Management | Support | 2021-03-01 |
| Bonnie Parker | Oregon City | Support | 2021-03-01 |
| JL Wilson | Oregon State Chamber of Commerce | Unknown | 2021-03-01 |
| Kristine Reinsch | Portland | Unknown | 2021-03-01 |
| Heidi Harris | Auburn WA | Support | 2021-03-01 |
| Andy Smith | Cities of Hillsboro and Beaverton | Support | 2021-03-01 |
| Molly McGrew | MMC Consulting and Government Relations | Unknown | 2021-03-01 |
| John Shepherd | Sisters | Neutral | 2021-03-01 |
| Shawnda Horn | Oregon City | Support | 2021-03-02 |
| John VanLandingham | Eugene | Support | 2021-03-02 |
| Debra Fromdahl | Roseburg Area Chamber of Commerce | Support | 2021-03-02 |
| Sandra Toews | Canby | Support | 2021-03-02 |
| Michael Van Dyke | City of Hillsboro | Support | 2021-03-02 |
| Bennett Minton | Tax Fairness Oregon | Oppose | 2021-03-02 |
| Laura Edmonds | Happy Valley | Support | 2021-03-02 |
| Marcia Kelley | OWRC | Unknown | 2021-03-02 |
| Julia Winkler | Winkler Development Corporation | Support | 2021-03-02 |
| ryan levenick | portland multnomah county | Support | 2021-03-02 |
| Nicole Johanson | Circum Pacific Properties | Support | 2021-03-02 |
| Catherine Rondema | Portland | Support | 2021-03-02 |
| Tia Politi | Lane County ROA | Support | 2021-03-02 |
| Brian Monberg | City of Gresham | Support | 2021-03-02 |
| Miles Pengilly | Thorn Run Partners | Support | 2021-03-03 |
| Daniel Hauser | Oregon Center for Public Policy | Oppose | 2021-03-03 |
| David Wall | Newberg | Oppose | 2021-03-03 |
| kim davis | salem | Oppose | 2021-03-26 |
| Richard Wisner | Siletz | Support | 2021-04-04 |
| Audrey Zunkel deCoursey | Portland | Neutral | 2021-04-05 |
| Tammie Murray | NW Oregon Coast Range | Unknown | 2021-04-05 |
| Marcia Kelley | OWRC | Unknown | 2021-04-06 |
| Bennett Minton | Tax Fairness Oregon | Oppose | 2021-04-06 |
Legislative History
| Date | Chamber | Action |
|---|---|---|
| 2021-01-11 | S | Introduction and first reading. Referred to President's desk. |
| 2021-01-19 | S | Referred to Housing and Development, then Tax Expenditures. |
| 2021-03-02 | S | Public Hearing held. |
| 2021-04-06 | S | Public Hearing and Work Session held. |
| 2021-04-09 | S | Recommendation: Do pass with amendments and be referred to Tax Expenditures by prior reference. (Printed A-Eng.) |
| 2021-06-26 | S | In committee upon adjournment. |