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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2713
Sponsored by Representative EVANS (Presession filed.)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act imposes new income taxes and takes revenues that would go the Rainy Day
Fund, to help the state plan for disasters. (Flesch Readability Score: 66.1).
Imposes a surtax on personal income tax liability. Imposes an Oregon personal alternative min-
imum tax. Establishes the Resiliency Requirements Fund. Establishes the Shaky Day Fund. Directs
the proceeds of the income tax surtax and the alternative minimum tax to be used for funding
resiliency. Modifies the formula for transfer of a percentage of the General Fund ending balance to
include a transfer to the Shaky Day Fund, in addition to the transfer to the Rainy Day Fund.
First applies to tax years beginning on or after January 1, 2026, and to biennia beginning on
or after July 1, 2025.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to funding for calamity preparation; creating new provisions; amending ORS 293.146; pre-
scribing an effective date; and providing for revenue raising that requires approval by a three-
fifths majority.
Be It Enacted by the People of the State of Oregon:
SECTION 1. (1) The Resiliency Requirements Fund is established in the State Treasury,
separate and distinct from the General Fund. Interest earned by the Resiliency Requirements
Fund shall be credited to the fund. All moneys in the fund are continuously appropriated to
the Oregon Department of Emergency Management for the purpose of allocation and ex-
penditure to fund the state’s efforts for making facilities more resilient to wildfire, extreme
weather, flooding, earthquake or other man-made or natural disasters. The department shall
consult with the State Fire Marshal before making allocations or expenditures from the fund.
(2) Moneys in the fund shall consist of:
(a) Personal income tax surtax revenue transferred to the fund under sections 4 and 7
of this 2025 Act;
(b) Alternative minimum tax revenue transferred to the fund under sections 5 (2) and 7
of this 2025 Act;
(c) Moneys transferred to the fund under section 10 of this 2025 Act;
(d) Income earned on moneys in the fund;
(e) Moneys transferred to the fund from federal, state or local governments; and
(f) Any moneys or other assets transferred, deposited or otherwise credited to the fund
from any source.
SECTION 2. (1) The Shaky Day Fund is established in the State Treasury, separate and
distinct from the General Fund. Interest earned by the Shaky Day Fund shall be credited to
the fund. All moneys in the fund are continuously appropriated to the Oregon Department
of Emergency Management for the purpose of allocation and expenditure to fund the state’s
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 2976 HB2713
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earthquake preparedness efforts.
(2) Moneys in the fund shall consist of:
(a) Moneys transferred to the fund under ORS 293.146;
(b) Income earned on moneys in the fund;
(c) Moneys transferred to the fund from federal, state or local governments; and
(d) Any moneys or other assets transferred, deposited or otherwise credited to the fund
from any source.
SECTION 3. Sections 4 to 7 of this 2025 Act are added to and made a part of ORS chapter
316.
SECTION 4.(1) As used in this section, “personal income tax liability” means the total
amount of tax imposed under this chapter for the tax year after application of any credits
allowable for the tax year but before application of this section.
(2) In addition to and not in lieu of any other tax, a surtax is imposed on the personal
income tax liability of a taxpayer as otherwise determined under this chapter. The surtax
shall be one percent of the liability properly reported on the taxpayer’s return for the tax
year, whether a joint return or another type of return, for the tax year. This amount shall
be prorated based upon the number of complete months worked by the taxpayer during the
tax year.
(3) Notwithstanding subsection (2) of this section, the surtax imposed under this section
is waived and is not due for any taxpayer with income below the federal poverty guidelines.
SECTION 5. For the purpose of determining the tax due under this chapter, a taxpayer
whose federal adjusted gross income exceeds $500,000, or, if married filing jointly, exceeds
$1 million, shall pay the greater of:
(1) The tax that is otherwise due under this chapter; or
(2) Five percent of the taxpayer’s Oregon adjusted gross income.
SECTION 6. (1) The amounts imposed under sections 4 and 5 of this 2025 Act are not
subject to withholding under ORS 316.162 to 316.221. Notwithstanding ORS 316.557 to 316.589,
estimated tax payments are not required for amounts imposed under sections 4 and 5 of this
2025 Act.
(2) Except as otherwise provided in this section, amounts imposed under sections 4 and
5 of this 2025 Act must be reported and collected at the same time and in the same manner
as personal income taxes imposed under this chapter are reported and collected. The pro-
visions of ORS chapters 305 and 314 that apply to audits and examinations of returns, periods
of limitation, determinations of and notices of deficiencies, assessments, liens, delinquencies,
penalties, interest, claims for refunds, conferences, appeals to the Oregon Tax Court, stays
of collection pending appeal and the confidentiality of returns also apply to amounts imposed
under sections 4 and 5 of this 2025 Act.
(3)(a) Amounts imposed under sections 4 and 5 of this 2025 Act shall be imposed on a
nonresident in the proportion provided in ORS 316.117.
(b) If a change in the status of a taxpayer from resident to nonresident or from nonres-
ident to resident occurs, amounts imposed under sections 4 and 5 of this 2025 Act shall be
determined in a manner consistent with ORS 316.117.
SECTION 7. Notwithstanding ORS 316.502, all moneys received by the Department of
Revenue pursuant to the surtax imposed under section 4 of this 2025 Act and the minimum
tax imposed under section 5 (2) of this 2025 Act, and interest thereon, shall be paid to the
[2] HB2713
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State Treasurer to be held in a suspense account established under ORS 293.445. After the
payment of refunds, the balance of the moneys received shall be transferred to the Resiliency
Requirements Fund established under section 1 of this 2025 Act.
SECTION 8. ORS 293.146 is amended to read:
293.146. (1) As used in this section:
(a) “Ending balance” means the difference between the amount of General Fund revenues col-
lected during a biennium and the amount of General Fund appropriations for the biennium.
(b) “General Fund appropriations” means the amount of moneys appropriated from the General
Fund for a biennium in the legislatively approved budget for the biennium, minus the amount of any
General Fund appropriation balances for that biennium that revert to the General Fund under ORS
293.190.
(c) “Legislatively approved budget” has the meaning given that term in ORS 291.002.
(2) Except as provided in ORS 293.148, as soon as possible after the ending balance for a
biennium is determined, an amount equal to one-half of one percent of the amount of General Fund
appropriations for that biennium shall be transferred to the Oregon Rainy Day Fund established by
ORS 293.144, and an amount equal to one-half of one percent of the amount of General Fund
appropriations for that biennium shall be transferred to the Shaky Day Fund established
under section 2 of this 2025 Act. If the ending balance does not equal or exceed one percent of
the amount of General Fund appropriations, an amount equal to the ending balance shall be trans-
ferred in equal shares to the Oregon Rainy Day Fund and the Shaky Day Fund established un-
der section 2 of this 2025 Act.
SECTION 9. Section 10 of this 2025 Act is added to and made a part of ORS chapter 293.
SECTION 10.(1) The definitions provided by ORS 276.073 apply to this section.
(2) All appropriations for the construction or alteration of any state building shall be
considered to contain an appropriation of 1.5 percent of the amount thereof for resiliency
preparedness.Three-quarters of this amount shall be used for local government contracted
construction projects and one-quarter shall be used for state contracted construction
projects. The amount required under this subsection shall be transferred to the Resiliency
Requirements Fund established under section 1 of this 2025 Act.
SECTION 11. (1) Section 4 of this 2025 Act applies to tax years beginning on or after
January 1, 2026, and before January 1, 2031.
(2) Sections 5 to 7 of this 2025 Act apply to tax years beginning on or after January 1,
2026.
(3) Section 10 of this 2025 Act and the amendments to ORS 293.146 by section 8 of this
2025 Act apply to biennia beginning on or after July 1, 2025.
SECTION 12.This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
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