The Act updates the tie date to the federal Internal Revenue Code and other federal tax laws. Disconnects from certain federal tax laws. Increases the amount of the earned income tax credit. Makes a new tax credit for new jobs. (Flesch Readability Score: 67.6). [Digest: The Act would reduce income taxes and other taxes if the state collects a retail sales tax. (Flesch Readability Score: 70.1).] [Reduces taxes imposed under various tax programs, operative conditioned upon imposition of a statewide retail sales tax dedicated to specified purposes. Directs the Department of Revenue to estimate the revenue lost to tax reductions and to direct an equal amount of revenue to various purposes.] Updates the connection date to the federal Internal Revenue Code and other provisions of federal tax law. Increases the amount of the earned income tax credit allowed as a percentage of the federal earned income tax credit. Disconnects from, and requires addback of amounts for, federal provisions allowing deductions of personal auto loan interest and bonus depreciation and allowing exclusion of gain from small business stock. Applies to tax years beginning on or after January 1, 2026. Creates a personal income or corporate excise tax credit for a taxpayer creating new jobs in the tax year. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.

Says what a person must tell a resident before selling or leasing a solar energy system to the resident. Says what must be in a contract for a sale or lease of a solar energy system. (Flesch Readability Score: 64.0). Requires a solar energy contractor or person that installs a solar energy system to have a license appropriate for the scope of work the solar energy contractor or person will perform. Specifies disclosures required in purchase agreements, lease agreements and power purchase agreements related to solar energy systems. Specifies elements and provisions that an installation contract for a solar energy system must have. Prohibits deceptive statements concerning the provisions of an installation contract. Punishes a violation or a failure to comply with the provisions of the Act as an unlawful practice under the Unlawful Trade Practices Act. Takes effect on the 91st day following adjournment sine die.

This Act changes some laws related to the board of a community college. This Act takes effect when the Governor signs it. (Flesch Readability Score: 72.6). Requires the members of a board of education of a community college district to have an official electronic mail address that is posted on a publicly accessible website. Requires the board to include at least one nonvoting member of the board who is a student at a community college in the district. Requires the board to report to the Legislative Assembly on the board's compliance with certain provisions of the Act. Modifies requirements for filling vacancies on the board. Declares an emergency, effective on passage.

The Act would let state CHIPS Fund grants be awarded to firms that could get federal semiconductor financial assistance under the CHIPS Act but have not applied for it. The Act would expand the kinds of businesses that may receive state CHIPS Fund grants. The Act would rename the Oregon CHIPS Fund as the Oregon Fostering Innovation Strength at Home and CHIPS Fund. (Flesch Readability Score: 61.9). Authorizes Oregon CHIPS Fund grants and loans to businesses that are eligible for federal semiconductor financial assistance under the CHIPS Act but have not applied for it. Expands the kinds of businesses that may receive Oregon CHIPS Fund grants and loans. Renames the Oregon CHIPS Fund as the Oregon Fostering Innovation Strength at Home and CHIPS Fund. Declares an emergency, effective on passage.

This Act allows cities to add sites to their UGB for manufactured dwelling parks or housing for older persons. (Flesch Readability Score: 62.8). Adds to a temporary UGB addition program an option for each city or Metro to also add to its urban growth boundary a site for manufactured dwellings, prefabricated structures or manufactured dwelling parks, or for housing that is predominantly for older persons and affordable for households with incomes not more than 120 percent of area median income. Sunsets January 2, 2033. Takes effect on the 91st day following adjournment sine die.

Says that people who get public contracts must obey tax laws and must show proof of compliance with tax laws. (Flesch Readability Score: 76.8). Requires public contractors to demonstrate and maintain tax compliance, through a certification process, as a condition of the execution of a public contract. Becomes operative January 1, 2027. Directs the Secretary of State to study methods for collecting information through business registry function to ensure tax compliance by persons doing business in this state. Takes effect on the 91st day following adjournment sine die.

Bans the recoupment of certain costs that a power company incurs from claims based on a wildfire. (Flesch Readability Score: 65.1). Prohibits an electric company from recovering from retail electricity consumers certain litigation or settlement costs or expenses if a court or jury finds that a wildfire resulted from the negligence or a higher degree of fault on the part of the electric company. Requires an electric company that has been found to be liable for damages in a civil action arising out of allegations that the conduct of the electric company caused or substantially contributed to a wildfire to establish and maintain a qualified escrow fund for the benefit of those persons to whom the electric company is found to be liable. Provides that an electric company that is found to be liable for damages in a civil action arising out of allegations that the conduct of the electric company caused or substantially contributed to a wildfire shall also be liable for any federal income tax liability that a plaintiff or class member owes or pays on amounts the plaintiff or class member receives in relation to the civil action. [Provides jurisdiction to the Supreme Court to hear and determine all appeals from the circuit court in any civil action arising out of allegations that the conduct of the electric company caused or substantially contributed to a wildfire.] Establishes the Wildfire Recovery Fund, to become operative January 1, 2027. Directs that 60 percent of the punitive damages awarded in a civil action arising out of allegations that the conduct of the electric company caused or substantially contributed to a wildfire be deposited in the Wildfire Recovery Fund. Reserves the first $50 million deposited in the fund to be payable to the Criminal Injuries Compensation Account. Applies to wildfires ignited on or after January 1, 2020, and before January 1, 2025. Declares an emergency, effective on passage.

Tells public schools to have a policy for how to respond to immigration issues at the school. (Flesch Readability Score: 65.1). Directs school district boards and governing bodies of institutions of higher education to adopt policies that address how the school district or the institution of higher education will respond when a federal immigration authority enters school property or a campus. Prescribes the requirements of the policies. [Declares an emergency, effective on passage.] Takes effect on September 30, 2026.

This Act changes some laws that apply to products with tobacco or nicotine. (Flesch Readability Score: 63.4). Adds a definition of "nicotine" and expands the definition of "tobacco products." [Repeals existing criminal prohibition on the sale of inhalant delivery systems or tobacco products to a person under 21 years of age and replaces the repealed law with a civil prohibition enforced by the Oregon Health Authority. Authorizes imposition of civil penalties for violations.] [Establishes a civil prohibition on providing, without compensation, inhalant delivery systems or tobacco products.] [Authorizes the authority to adopt rules to administer certain laws that apply to inhalant delivery systems and tobacco products.] [Requires any sale of tobacco products, cigarettes, inhalant delivery systems or smokeless tobacco products to occur in person at licensed premises.] Takes effect on the 91st day following adjournment sine die.

The Act says that data about a party's or a witness's immigration status may not be used in a civil case. The Act makes some exceptions. The Act makes it unlawful for employers to punish employees for taking certain actions after a lawful change in their work authorization documents. The Act makes changes to the definition of "profiling." The Act becomes law 91 days after sine die. (Flesch Readability Score: 60.6). Provides that evidence of a party's or a witness's immigration status is not admissible as evidence in a civil proceeding. Provides exceptions. Makes it unlawful for employers to discriminate, retaliate or take other adverse action against an employee because the employee updates, or attempts to update, the employee's personal information based on a lawful change to the employee's employment authorization documentation. Clarifies what actions constitute an unlawful practice. For purposes of law enforcement profiling requirements, modifies the definition of "profiling" to include immigration status. Takes effect on the 91st day following adjournment sine die.

Allows a person to use a plug-in solar power device. (Flesch Readability Score: 61.3). Allows a retail electricity consumer to install and use portable solar photovoltaic energy devices with up to a total maximum generating capacity of 1,200 watts. Defines "portable solar photovoltaic energy device." Requires a retail electricity consumer to first file a declaration with the electric utility. Limits restrictions on portable solar photovoltaic energy devices in residences by landlords, homeowners associations, and condominium associations. Allows the Director of the Department of Consumer and Business Services to amend the state building code as necessary to address the installation or use of portable solar photovoltaic energy devices. Becomes operative January 1, 2027. Takes effect July 1, 2026.

This Act stops HOAs or deed terms from limiting an owner from upgrading the fire safety of materials in their home. (Flesch Readability Score: 60.6). Invalidates deed restrictions and planned community governing documents prohibiting the [removal] replacement of nonfire-hardened building materials or installation of fire-hardened building materials on residential properties. Limits a homeowners association's ability to enforce regulations that would constrain installation of fire-hardened building materials. Applies to new and existing deed restrictions and planned communities. Takes effect on the 91st day following adjournment sine die.

The Act increases the amount of an estate that is not taxed and changes estate tax rates. (Flesch Readability Score: 75.1). [Digest: The Act tells the LRO to study the estate tax. (Flesch Readability Score: 95.1).] [Requires the Legislative Revenue Officer to study the estate tax. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2027.] Converts the $1 million exclusion for an estate subject to tax to a deduction of $2.5 million. Phases in the tax above the deduction. Raises the filing threshold for an estate tax return. Adjusts the deduction and filing threshold for inflation. Adjusts estate tax rates. Applies to the estates of decedents dying on or after January 1, 2027. Takes effect on the 91st day following adjournment sine die.

The Act says that some boards have to publish some information and make sure staff get trained by January 1, 2028. (Flesch Readability Score: 60.6). Requires a professional licensing board to publish specified guidance regarding licensure and ensure certain staff receive culturally responsive training not later than January 1, 2028. Declares an emergency, effective on passage.

The Act makes changes to OTC and tells the OTC to make a policy about how to handle debt for road projects. The Act says that ODOT may still ask to issue bonds, but first it must let the OTC know and review the request. (Flesch Readability Score: 82.4). Modifies membership of the Oregon Transportation Commission. Directs the commission to develop a debt financing management policy for all forms of debt financing issued to finance highway projects. Provides that before the Department of Transportation may request the State Treasurer to issue bonds, the department must first submit the proposed request to the Oregon Transportation Commission for review. Declares an emergency, effective on passage.