INFORMATIONAL MEETING:

BUSINESS TAXATION

WORK SESSION: BILL INTRODUCTIONS

 

TAPES # 53A-B, 54A-B

 

HOUSE REVENUE COMMITTEE

FEBRUARY 22, 2007, 1:00 P.M.

Hearing Room A Ė State Capitol Building

 

Members Present:††††††††††† ††††††††††† Rep. Phil Barnhart Chair

††††††††††††††††††††††† Rep. Tom Butler, Vice Chair

††††††††††††††††††††††† Rep. Tobias Read, Vice Chair

††††††††††††††††††††††† Rep. Vicki Berger

††††††††††††††††††††††† Rep. Scott Bruun

††††††††††††††††††††††† Rep. Andy Olson

††††††††††††††††††††††† Rep. Diane Rosenbaum

††††††††††††††††††††††† Rep. Brad Witt

 

Members Excused:††††††††††††††††††††††† Rep. Sara Gelser

 

Witnesses Present:††††††††††††††††††††††† Warren Thompson, Associated Oregon Industries

††††††††††††††††††††††† Jim Craven, American Electronics Association

††††††††††††††††††††††† J.L. Wilson, National Federation of Independent Business (NFIB/Oregon)

††††††††††††††††††††††† Warren Thompson, Associated Oregon Industries

 

Staff Present:††††††††††††††††††††††† Paul Warner, Legislative Revenue Officer

††††††††††††††††††††††† Chris Allanach, Economist

††††††††††††††††††††††† Barbara Guardino, Committee Assistant

 

TAPE 53, SIDE A

004

Chair Barnhart

Calls meeting to order at 1:00 P.M.

 

 

 

WORK SESSION, BILL INTRODUCTIONS

010

Paul Warner

House LC Drafts (Exhibit A)

LC 2094 (Exhibit B); LC 2621 (Exhibit C); LC 2623 (Exhibit D); LC 2624 (Exhibit E); LC 2997 (Exhibit F); LC 3013 (Exhibit G); and LC 3335 (Exhibit H).

044

Chair Barnhart

 

045

Vice Chair Butler

MOTION: INTRODUCTION, AS COMMITTEE BILLS, OF LC 2094, LC 2621, LC 2623, LC 2624, LC 2997, LC 3013 AND LC 3335.

 

Chair Barnhart

THERE BEING NO OBJECTION THE CHAIR SO ORDERED.

VOTE: 6-0-3

MEMBERS VOTING AYE: BRUUN, BUTLER, OLSON, READ, WITT, BARNHART

MEMBERS EXCUSED: BERGER, GELSER, ROSENBAUM

 

INFORMATIONAL MEETING

078

Warner

Outline (Exhibit I)

095

Chair Barnhart

 

096

Chris Allanach

PowerPoint presentation (Exhibit J), Business Income Taxation

197

Chair Barnhart

 

198

Vice Chair Butler

 

201

Allanach

 

205

Vice Chair Butler

 

209

Allanach

 

214

Vice Chair Butler

 

225

Chair Barnhart

 

229

Allanach

 

230

Chair Barnhart

 

234

Allanach

 

235

Chair Barnhart

 

239

Rep. Berger

 

246

Vice Chair Butler

 

252

Chair Barnhart

 

257

Rep. Berger

 

266

Vice Chair Butler

 

274

Allanach

 

283

Chair Barnhart

 

297

Allanach

 

298

Chair Barnhart

 

312

Allanach

 

332

Chair Barnhart

 

333

Allanach

 

334

Chair Barnhart

 

337

Allanach

 

344

Chair Barnhart

 

346

Vice Chair Butler

 

350

Chair Barnhart

 

352

Warner

Oregonís Tax Shift, March 1998 (Exhibit K)

426

Warner

Total State and Local Business Taxes, Ernst & Young (Exhibit L)

 

 

 

TAPE 54, SIDE A

020

Warner

Page 5 chart

044

Chair Barnhart

 

046

Warner

 

047

Chair Barnhart

 

048

Warner

 

051

Chair Barnhart

 

053

Warner

 

079

Warner

Ohio Tax Reform: Cuts and Repeals and That Darn CAT ( Exhibit M)

119

Vice Chair Butler

 

120

Rep. Berger

 

121

Warner

 

124

Chair Barnhart

 

125

Rep. Berger

 

126

Warner

 

137

Chair Barnhart

 

138

Warner

 

143

Chair Barnhart

 

145

Warner

 

161

Chair Barnhart

 

162

Warner

 

166

Vice Chair Butler

 

169

Warner

 

170

Chair Barnhart

 

174

Warner

 

200

Warner

Business & Occupation (Exhibit N)

227

Chair Barnhart

 

228

Rep. Berger

 

240

Jim Craven

Oregon Council American Electronics Association. See written testimony verbatim (Exhibit O).

330

Vice Chair Butler

 

339

Craven

 

 

 

 

TAPE 53, SIDE B

001

Craven

 

045

J. L. Wilson

National Federation of Independent Business (NFIB/Oregon)

090

Warren Thompson

Associated Oregon Industries. CPA discusses Oregonís tax shift.

160

Chair Barnhart

 

163

Rep. Bruun

 

170

Wilson

 

176

Chair Barnhart

 

177

Wilson

 

196

Rep. Berger

 

207

Wilson

 

226

Craven

 

266

Vice Chair Butler

 

281

Craven

 

320

Vice Chair Butler

 

340

Craven

 

358

Vice Chair Butler

 

405

Thompson

 

 

 

 

TAPE 54, SIDE B

001

Thompson

Suggests creating a new tax system.

039

Rep. Berger

 

041

Craven

 

045

Chair Barnhart

 

049

Thompson

 

055

Chair Barnhart

 

056

Thompson

 

057

Chair Barnhart

 

089

Craven

 

112

Thompson

 

132

Rep. Berger

 

135

Rep. Witt

 

158

Craven

 

171

Rep. Witt

 

195

Chair Barnhart

Adjourns meeting at 2:45 p.m.

 

 

 

 

Tape Index Submitted by:

 

 

 

Barbara J. Guardino

House Committee Assistant

 

 

 

Exhibit Summary:

  1. Bill Introductions, House LC Drafts, 2/22/07, Warner
  2. LC 2094, Draft, 2/12/07, Legislative Counsel
  3. LC 2621, Draft, 2/15/07, Legislative Counsel
  4. LC 2623, Draft, 2/19/07, Legislative Counsel
  5. LC 2624, Draft, 2/13/07, Legislative Counsel
  6. LC 2997, Draft, 2/12/07, Legislative Counsel
  7. LC 3013, Draft, 2/19/07, Legislative Counsel
  8. LC 3335, Draft, 2/15/07, Legislative Counsel
  9. Informational, Business Taxation Background & Issues, Warner
  10. Informational, PowerPoint: Business Income Taxation, Allanach
  11. Informational, Research Brief: Oregonís Tax Shift, Warner
  12. Informational, Total State and Local Business Taxes, Ernst & Young, March 2006, Warner
  13. Informational, Ohio Tax Reform: Cuts and Repeals And That Darn Cat, January 8, 2007, Warner
  14. Informational, Washington State Department of Revenue, Business & Occupation, 2/19/07, Warner
  15. Informational, Oregon Council AEA, Comments on Oregon corporate tax issues, 2/22/07, Craven