The Department of Revenue shall begin quarterly payments under ORS § 315.276 during the second year immediately following the year in which ORS § 315.276 becomes operative under section 5, chapter 538, Oregon Laws 2023, and shall continue to make quarterly payments in each year thereafter, provided that the payments continue not to affect eligibility for federal public assistance programs, under a waiver described in section 6, chapter 538, Oregon Laws 2023, or another condition described in section 5 (2), chapter 538, Oregon Laws 2023. [2023 c.538 § 4]

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Terms Used In Oregon Statutes 315.279

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100

 

Sections 1, 5 and 11, chapter 538, Oregon Laws 2023, provide:

Sections 2 to 5 of this 2023 Act [315.273 to 315.279 and section 5] are added to and made a part of ORS Chapter 315. [2023 c.538 § 1]

Section 3 of this 2023 Act [315.276] becomes operative 30 days after whichever of the following occurs first:

(1) The United States Department of Agriculture approves the request for waiver under section 6 of this 2023 Act; or

(2) The Department of Revenue receives notice that the requirement to include recurring or nonrecurring state payments of income tax refunds, rebates or credits in income-based eligibility determinations for any federal public assistance program is abrogated as a consequence of:

(a) The enactment of federal legislation;

(b) A decision by a controlling court from which there is no further right of appeal; or

(c) Publication of federal regulations, guidelines, memoranda or any other official action taken by a federal agency with the authority to alter income-based eligibility determinations for federal public assistance programs. [2023 c.538 § 5]

Section 2 of this 2023 Act [315.273] applies to tax years beginning on or after January 1, 2023, and before January 1, 2029. [2023 c.538 § 11]

 

[Amended by 1953 c.148 § 3; repealed by 1965 c.26 § 6]