HB 2721

  • Oregon House Bill
  • 2021 Regular Session
  • Introduced in House Jan 11, 2021
  • House
  • Senate
  • Governor

Relating to use by enrolled degree-seeking student of tax credit for dependent care expenses; prescribing an effective date.

Abstract

Allows dependent care income tax credit to be claimed for expenses to allow taxpayer or spouse to attend school as enrolled degree-seeking student. Limits expenses to combination of earned income taxable by Oregon and imputed income, using lesser amount attributable to either spouse on joint return. Provides for calculation based upon imputed income to allow degree-seeking enrolled student to claim credit. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2022. Takes effect on 91st day following adjournment sine die.

Bill Sponsors (3)

Rep Leif

     
Cosponsor

Bobby Levy

     
Cosponsor

Votes


Actions


Jun 27, 2021

House

In committee upon adjournment.

Jun 11, 2021

House

Public Hearing held.

May 19, 2021

House

Referred to Tax Expenditures by order of Speaker.

May 19, 2021

House

Recommendation: Do pass and be referred to Tax Expenditures.

May 17, 2021

House

Work Session held.

May 12, 2021

House

Work Session held.

May 03, 2021

House

Public Hearing held.

Apr 09, 2021

House

Referred to Revenue by prior reference.

Apr 09, 2021

House

Recommendation: Do pass and be referred to Revenue by prior reference.

Apr 05, 2021

House

Work Session held.

Mar 08, 2021

House

Public Hearing held.

Jan 20, 2021

House

Referred to Human Services with subsequent referral to Revenue.

Jan 11, 2021

House

First reading. Referred to Speaker's desk.

Bill Text

Bill Text Versions Format
Introduced PDF

Related Documents

Document Format
No related documents.

Sources

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