(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), the Patient Protection and Affordable Care Act (P.L. 111-148), the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), the Health Care and Education Reconciliation Act of 2010 (P.L. 111-152), the Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.
(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2011, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.
(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2011, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest.
(c) Any changes required because of the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, for a tax year beginning before January 1, 2011, shall be made by filing an amended return within the time prescribed by law.
(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2011, and before January 1, 2012, is filed, whichever period expires later. [2011 c.7 §28; 2011 c.723 §27]
Note: 314.063 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Note: Legislative Counsel has codified applicability sections for annual reconnect bills, which update statutory references to federal tax law, for bills enacted in years prior to 2012. Beginning with the 2012 regular session, Legislative Counsel has printed the applicability sections as uncodified session law sections. Legislative Counsel will retain these applicability sections in printed form for six subsequent years before omitting them. All applicability sections for reconnect bills continue to be in full force and effect.
Note: Section 26, chapter 33, Oregon Laws 2016, provides:
Sec. 26. Application of Consolidated Appropriations Act, 2016 (P.L. 114-113), Slain Officer Family Support Act of 2015 (P.L. 114-7), Don’t Tax Our Fallen Public Safety Heroes Act (P.L. 114-14), Defending Public Safety Employees’ Retirement Act (P.L. 114-26), Trade Preferences Extension Act of 2015 (P.L. 114-27) and Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (P.L. 114-41). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 25 of this 2016 Act apply to transactions or activities occurring on or after January 1, 2016, in tax years beginning on or after January 1, 2016.
(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Consolidated Appropriations Act, 2016 (P.L. 114-113), the Slain Officer Family Support Act of 2015 (P.L. 114-7), the Don’t Tax Our Fallen Public Safety Heroes Act (P.L. 114-14), the Defending Public Safety Employees’ Retirement Act (P.L. 114-26), the Trade Preferences Extension Act of 2015 (P.L. 114-27), the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (P.L. 114-41) and other federal law amending the Internal Revenue Code and enacted before January 1, 2016, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.
(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2016, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 178.375, 178.380, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 311.666, 314.011, 314.385, 314.724, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 to 1b and 12 to 23 of this 2016 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.
(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2016, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 178.375, 178.380, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 311.666, 314.011, 314.385, 314.724, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 to 1b and 12 to 23 of this 2016 Act, for a tax year beginning before January 1, 2016, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest.
(c) Any changes required because of the amendments to ORS 178.300, 178.375, 178.380, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 311.666, 314.011, 314.385, 314.724, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 to 1b and 12 to 23 of this 2016 Act, for a tax year beginning before January 1, 2016, shall be made by filing an amended return within the time prescribed by law.
(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2016, and before January 1, 2017, is filed, whichever period expires later. [2016 c.33 §26]
Note: Section 27, chapter 527, Oregon Laws 2017, provides:
Sec. 27. Application of Housing Opportunity Through Modernization Act of 2016 (P.L. 114-201) and United States Appreciation for Olympians and Paralympians Act of 2016 (P.L. 114-239). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 26 of this 2017 Act apply to transactions or activities occurring on or after January 1, 2017, in tax years beginning on or after January 1, 2017.
(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Housing Opportunity Through Modernization Act of 2016 (P.L. 114-201), the United States Appreciation for Olympians and Paralympians Act of 2016 (P.L. 114-239) and other federal law amending the Internal Revenue Code and enacted before January 1, 2017, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.
(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2017, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 311.666, 314.011, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 24 of this 2017 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.
(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2017, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 311.666, 314.011, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 24 of this 2017 Act, for a tax year beginning before January 1, 2017, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest.
(c) Any changes required because of the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 311.666, 314.011, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 24 of this 2017 Act, for a tax year beginning before January 1, 2017, shall be made by filing an amended return within the time prescribed by law.
(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2017, and before January 1, 2018, is filed, whichever period expires later. [2017 c.527 §27]
Note: Section 27, chapter 101, Oregon Laws 2018, provides:
Sec. 27. Application of Disaster Tax Relief and Airport and Airway Extension Act of 2017 (P.L. 115-63) and An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (P.L. 115-97). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 26 of this 2018 Act apply to transactions or activities occurring on or after January 1, 2018, in tax years beginning on or after January 1, 2018.
(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Disaster Tax Relief and Airport and Airway Extension Act of 2017 (P.L. 115-63), and An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (P.L. 115-97) and other federal law amending the Internal Revenue Code and enacted before January 1, 2018, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.
(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2018, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 24 of this 2018 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.
(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2018, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 24 of this 2018 Act, for a tax year beginning before January 1, 2018, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest.
(c) Any changes required because of the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 24 of this 2018 Act, for a tax year beginning before January 1, 2018, shall be made by filing an amended return within the time prescribed by law.
(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2018, and before January 1, 2019, is filed, whichever period expires later. [2018 c.101 §27]
Note: Section 29, chapter 319, Oregon Laws 2019, provides:
Sec. 29. Application of Making Further Continuing Appropriations for the Fiscal Year Ending September 30, 2018 (P.L. 115-120), and the Bipartisan Budget Act of 2018 (P.L. 115-123). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 28 of this 2019 Act apply to transactions or activities occurring on or after January 1, 2019, in tax years beginning on or after January 1, 2019.
(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in Making Further Continuing Appropriations for the Fiscal Year Ending September 30, 2018 (P.L. 115-120), the Bipartisan Budget Act of 2018 (P.L. 115-123) and other federal law amending the Internal Revenue Code and enacted before January 1, 2019, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.
(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2019, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 26 of this 2019 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.
(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2019, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 26 of this 2019 Act, for a tax year beginning before January 1, 2019, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest.
(c) Any changes required because of the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010 and 317.097 by sections 1 and 13 to 26 of this 2019 Act, for a tax year beginning before January 1, 2019, shall be made by filing an amended return within the time prescribed by law.
(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2019, and before January 1, 2020, is filed, whichever period expires later. [2019 c.319 §29]
Note: Section 30, chapter 456, Oregon Laws 2021, provides:
Sec. 30. Application of federal law amending the Internal Revenue Code. (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 29 of this 2021 Act apply to transactions or activities occurring on or after January 1, 2021, in tax years beginning on or after January 1, 2021.
(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in federal law amending the Internal Revenue Code and enacted before January 1, 2021, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.
(3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2021, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1 and 14 to 26 of this 2021 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.
(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2021, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1 and 14 to 26 of this 2021 Act, for a tax year beginning before January 1, 2021, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest.
(c) Any changes required because of the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1 and 14 to 26 of this 2021 Act, for a tax year beginning before January 1, 2021, shall be made by filing an amended return within the time prescribed by law.
(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2021, and before January 1, 2022, is filed, whichever period expires later. [2021 c.456 §30]