[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6322333,"mediaKeyId","2348058-d24ec0b5ad6b16818fc49a2cd31fa4a8","parentId",2348058,"title","Hearing on refundable tax credit for childcare workers draws support and concern","audioSeconds",388,"startMs",1308000,"endMs",1696000,"viewUrl","/Search/View?dp=1&key=2348058-d24ec0b5ad6b16818fc49a2cd31fa4a8&start=1308&end=1696","thumbnailUrl","https://assets.pipeline.soar.com/2348058-d24ec0b5ad6b16818fc49a2cd31fa4a8/thumbnail_1308000.jpg","articleUrl","/articles/6322333/Oregon/Hearing-on-refundable-tax-credit-for-childcare-workers-draws-support-and-concern","mediaUrl","https://secure.pipeline.soar.com/6322333-84a880673a8bfc251c635ffcb6e1bd6b/orig.mp4?Expires=1771188179&Signature=KDH07NFQ3LD4dREHLNcIYi09gcCjK4nctKdMercXNwu1muB-1Znill-VxpDzNlQzqTcxeKnu1tF5RyxEUalQ812v9t66ik35Z91gyJGTaWSrOfpqbnnVFG4JI5bSB76q5epL7nUl55BnNRL0fAmScz9Y2Xnsfgh1UZGT8j4oRFAjfR4joDMTdicAeTiuH2f3LI-mZzzZu2veCOzK-es0U0RW43fKAa4gRuPM9v-hum0WcqPFzDDr8EXEuoRze5sjeaCvpDiCRN6cqStRDxwAgXQFSQ3By186MHj8UHSmMr-d6pQ6zM-yBnkbB62Kr9G-H48F47k27FFgJ2DQvvezJg__&Key-Pair-Id=KUT5TJCACFTXG","author","Oregon State Legislature","date","2025-02-19T00:00:00Z","article","Senate Bill 467, which would create a refundable income tax credit for qualifying childcare facility operators and employees, was the subject of a Feb. 19 public hearing before the Senate Committee on Finance and Revenue.

The bill would allow a refundable credit equal to the lesser of $2,000 or 5% of the taxpayer’s income earned as a qualifying operator or employee at a registered childcare facility. The bill as presented would allow taxpayers to direct all or part of the refund attributable to the credit into the Oregon Retirement Savings Plan (OregonSaves). The bill would apply to tax years beginning in 2026 and run through Feb. 19, 2031, as drafted.

Supporters told the committee the proposal targets low wages and high turnover among childcare workers. Courtney Bangs described her 30 years in childcare and said the credit could help equalize retirement access and improve retention among providers often paid near minimum wage. “It’s one step towards making being a childcare provider an actual living wage,” Bangs said during remote testimony.

Senator Suzanne Weber, sponsor of SB 467, framed the credit as a modest, targeted tool to raise income and build retirement saving among employees and operators in private childcare settings that do not receive major government subsidies. “This simple bill accomplishes two important things,” Senator Weber said: it can increase worker income and it can professionalize the workforce by facilitating retirement savings.

Opposition testimony came from the Oregon Education Association and Tax Fairness Oregon. Louis DeSitter of the Oregon Education Association said OEA opposes tax carve‑outs that reduce general‑fund revenue because many childcare programs receive general‑fund support; he cautioned that reducing revenues could, over time, undercut services the credit intends to support. John Kelleher of Tax Fairness Oregon said the concept recognizes underpayment of childcare workers but warned that adding credits amid a budget shortfall risks long‑term pressure to continue or expand the credit. Kelleher cited a 2022 Employment Department figure of roughly 12,000 workers in the sector as a reference point and produced a rough cost estimate of about $8.19 million annually under a broad reading of the bill; he noted the number could be smaller if the sponsor narrows eligibility.

Senator Patterson asked whether a Legislative Fiscal Office analysis existed on likely eligibility and fiscal impact; the sponsor and several witnesses said that LFO/LRO analysis was not yet available and that a work session would likely be scheduled so analysts could provide revenue estimates. Senator Weber said she intends to work with the Department of Early Learning and industry partners to draft clarifying eligibility language and amendments if needed.

Committee members exchanged questions with witnesses about scope and targeting. Louis DeSitter said he feared the credit would effectively subsidize low private‑sector wages rather than raising pay directly; Senator Weber said the bill targets small private operators and employees in direct contact with children rather than managers of large organizations.

No formal action was taken during the Feb. 19 hearing. The committee closed public testimony and signaled intent to schedule follow-up work to obtain fiscal estimates and refine eligibility definitions before any potential vote.","mediaType","Video","parentTitle","Senate Committee On Finance and Revenue 02/19/2025 ","oneSentenceSummary","The Senate Finance and Revenue Committee on Feb. 19 heard testimony on Senate Bill 467, which would create a refundable tax credit of up to $2,000 for qualifying childcare facility operators and employees and allow the credit refund to be directed into OregonSaves.","taxTitle","Finance and Revenue, Senate, Committees, Legislative, Oregon","taxId",17809,"location","Oregon","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6322339,"Senate committee reviews extension of property tax exemption for cargo containers",200,959000,1159000,"/Search/View?dp=1&key=2348058-d24ec0b5ad6b16818fc49a2cd31fa4a8&start=959&end=1159","https://assets.pipeline.soar.com/2348058-d24ec0b5ad6b16818fc49a2cd31fa4a8/thumbnail_959000.jpg","/articles/6322339/Oregon/Senate-committee-reviews-extension-of-property-tax-exemption-for-cargo-containers","https://secure.pipeline.soar.com/6322339-46241d807b458d91349db33e9d3b2165/orig.mp4?Expires=1771188179&Signature=njDYzcjd0tyWElptiEweg-4R68AvkDBIB7RtX9wPIelHU6hP9jSXHPFzsjhVCXwHrfClrGyC55CL1x0hrKzv2YJZ4DQ5aiOkwpXjNxlHa~Wsh3pW4MeTd-j8K53YBEQw-wwiQrmEVM~Rlv-1YO13jOlpS-OwSjWFTpmofNX9fHbu6QTW1FcD5hnXWthRRtzEuXjgJW669ijWNgr3oyvkDIM5ajVGIz0gAB~JiAs~dODh7gmK7WOEXSc7MQ1KvkgkYaBYdTXejs8pBq5vgOABV-4LykMkX2-nOT7nj113fZEvC0ZDazMuYGGQzr2iTzILjyDSb0xhIMHwARnRRqIOIg__&Key-Pair-Id=KUT5TJCACFTXG","The Senate Committee on Finance and Revenue held a public hearing Feb. 19 on Senate Bill 100, which would extend a state property tax exemption for cargo containers used in maritime trade by moving the sunset date six years from June 30, 2026, to June 30, 2032.

Legislative Revenue Office staff told the committee the exemption applies to containers principally used to transport cargo by vessel in ocean commerce and must meet physical design criteria (strength for repeated use and handling fittings). Foreign‑owned containers are already exempt under federal commerce law; the state exemption applies to domestically owned containers. LRO staff warned the exemption carries administrative costs because assessors must locate containers across Oregon’s 23 public ports, determine ownership, and potentially apportion taxes if containers are used in multiple states.

Staff noted there has been little domestic cargo container traffic in recent years, with the Port of Portland historically the largest handler but domestic container traffic declining notably after 2015; recent years showed essentially no domestic cargo container traffic at Oregon ports. Staff also identified local capacity developments — for example, plans at the International Port of Coos Bay to expand container handling — that could affect future use.

No witnesses were signed up to testify in person on SB 100, though the committee chair opened the record for 48 hours of written comment. Committee members asked whether containers converted for residences (for example, as accessory dwelling units) would be covered; staff said containers principally used for transport remain eligible but containers converted to other uses would not qualify under the exemption as presented.

The committee took no formal action during the hearing and closed the public hearing on SB 100. Written testimony submitted within the record‑keeping window will remain available to the committee.","Senate Bill 100 would extend a property tax exemption for cargo containers used in ocean commerce. Legislative Revenue Office staff described administrative and apportionment complications; no witnesses signed up but the record stayed open for written testimony.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6322342,"Committee hears bill to extend property tax exemption for brownfield cleanups",531,56000,587000,"/Search/View?dp=1&key=2348058-d24ec0b5ad6b16818fc49a2cd31fa4a8&start=56&end=587","https://assets.pipeline.soar.com/2348058-d24ec0b5ad6b16818fc49a2cd31fa4a8/thumbnail_56000.jpg","/articles/6322342/Oregon/Committee-hears-bill-to-extend-property-tax-exemption-for-brownfield-cleanups","https://secure.pipeline.soar.com/6322342-88e97ceb21ac025ee1d31d704d74835d/orig.mp4?Expires=1771188179&Signature=IPLqbflqDpjdWRuddaD~yC52DZ~ztDJ49wTj0SHLbbwmi589SByhmXq32cg8NyIYxF5kAQRdLLYvRjSyC6FDA5oi6TLC~jcRR8aL9Eekr02rXOUe7t-Snzie5I0hoCgR8d6VO5Krvmgfz0khiloe9r3Fbq2CMZXsykUObo5U3Tqcs~krS3BIByTohxhpUXFSpbHotAhxUz~Bv4P9h92riNqz6HTmIas73uXbB2vRololLZC91ecpPi-3NbXUio0z1IohQK5NLV130W10rxC-XNzQJ6LHYE3G7UjRiSRCl9QbR72L0MpfMTH5o-d3sNC2v0IVjn~ItHmKOJlI0mVSaA__&Key-Pair-Id=KUT5TJCACFTXG","Chair Meek opened a public hearing Feb. 19 on Senate Bill 99, a proposal to extend a local-option property tax exemption intended to help redevelop brownfields in Oregon.

Senate Bill 99 would move the exemption’s sunset date six years, from Jan. 1, 2027, to Jan. 1, 2033. Legislative Revenue Office staff told the committee the exemption allows cities or counties to adopt an ordinance or resolution providing a land special assessment and a full or partial property-tax exemption for improvements and certain personal property on eligible brownfield parcels, subject to several limits and procedural requirements.

The bill matters because it is one of several tools — including the Oregon Brownfields Redevelopment Fund and the Oregon Brownfields Cleanup Fund — that local governments and private partners use to address environmental contamination that impedes redevelopment. Supporters said the exemption is a limited, targeted way to help pay remediation costs while protecting taxing districts from unlimited revenue loss.

Under the existing program LRO staff described, brownfields excluded from the exemption include U.S. Environmental Protection Agency Superfund sites and centrally assessed or large industrial properties assessed by the Department of Revenue. An incentive can apply to the taxes of all taxing districts only if districts representing 75% of the combined tax rate approve the exemption for the area. The typical benefit period is 10 years with an option for a five‑year extension; recipients stop receiving the benefit at the earlier of the benefit period’s end or when the dollar amount of benefits equals eligible cleanup costs net of other incentives. A remediation plan approved by the Department of Environmental Quality (DEQ) is required and the statute contains clawback and owner‑eligibility rules intended to prevent a polluter from benefiting from the incentive.

Rocky Dahl, testifying on behalf of the Oregon Economic Development Association and the Oregon Brownfields Coalition, said the policy grew from a multi‑stakeholder effort and is one of three “legs” — funding, land bank authority, and tax incentives — that together make brownfield redevelopment feasible. “Don’t let the limited use of the program be a symbol that it’s not valuable,” Dahl said, adding that cleanup is difficult but returns sites to productive use and back onto the tax rolls.

Jenna Jones of the League of Oregon Cities and Annalisa Curler of Metro also told the committee they support extending the exemption. Jones said Oregon’s two Business Oregon brownfields programs are oversubscribed; she said from 2019 to 2024 more than 50 cities applied and programs have awarded over $6 million for cleanup. Curler said Metro convened a Brownfields Coalition in 2014 that has grown into a public‑private partnership and emphasized the program’s “sideboards,” including that original polluters should not profit and that the total tax benefit cannot exceed cleanup costs.

LRO staff and members discussed program uptake and administrative cost. Staff said program usage has been limited: three accounts in recent years were cited in Klamath County and the City of Portland pursued the exemption earlier but the 75% combined‑tax‑rate threshold had been an impediment. A 2019 Portland estimate cited during testimony put brownfields at about one‑third of developable land within its urban growth boundary — roughly 900 acres — with estimated cleanup costs of about $240 million. Staff noted applications are due by March 15 under current rules and that cities and counties may amend or repeal the local incentive at any time.

Committee members asked whether the incentive is available to current owners as well as purchasers; staff said owners may qualify provided they are not responsible for the contamination. Senators also asked whether residential uses are allowed; staff said there are no statutory limits on the type of development that may occur on land granted the exemption.

The public‑hearing record for SB 99 includes written testimony from coalition partners; no formal motion or vote occurred during the Feb. 19 hearing. The committee closed the public hearing on SB 99 and moved to the next item on the agenda.

","A Senate Finance and Revenue public hearing reviewed Senate Bill 99, which would move the sunset on a local-option property tax exemption for brownfield redevelopment from Jan. 1, 2027, to Jan. 1, 2033. Supporters said the tool helps remove blight and leverage limited cleanup funds; opponents did not appear in person.","actionData","errors"]

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Hearing on refundable tax credit for childcare workers draws support and concern

Senate committee reviews extension of property tax exemption for cargo containers

Committee hears bill to extend property tax exemption for brownfield cleanups