Oregon 2023 Regular Session

Oregon House Bill HB3344

Introduced
2/21/23  
Refer
2/23/23  

Caption

Relating to food processing machinery and equipment; prescribing an effective date.

Impact

If enacted, HB 3344 would allow food processors to apply for tax exemptions on qualified machinery and equipment they acquire for processing meat and wild game, effective from the tax year beginning July 1, 2024. This provision is intended to incentivize agricultural processing and could lead to increased investment in the local food industry. The bill seeks to stimulate economic growth within the state by alleviating some financial burdens associated with capital investments in necessary equipment.

Summary

House Bill 3344 aims to expand the current property tax exemption for food processing machinery and equipment in Oregon to include machinery used specifically for processing meat and wild game. The amendment to ORS 307.455 would make it easier for food processors who engage in these practices to apply for tax exemptions, thereby reducing their operational costs. This change is significant as it aligns with broader initiatives to support the agricultural sector and promote local food industries.

Sentiment

The general sentiment surrounding HB 3344 appears to be positive, particularly among stakeholders in the agriculture and food processing sectors. Supporters of the bill argue that it promotes local food production and processing, potentially enhancing job creation and economic stability in rural areas. However, there may be concerns among lawmakers about the implications of extending tax exemptions and how it might affect overall state revenues.

Contention

Notable points of contention around the bill may arise from discussions on its potential fiscal impact on state funding. Critics may express concerns about the long-term sustainability of tax exemptions while balancing the needs of the agricultural sector. Additionally, some may argue that while supporting meat and wild game processing is beneficial, it is essential to ensure that it does not lead to unintended consequences, such as environmental impacts or public health concerns related to food safety.

Companion Bills

No companion bills found.

Previously Filed As

OR HB3018

Relating to food waste; prescribing an effective date.

OR AB2192

Sales and use taxes: farm equipment and machinery.

OR SB1586

Relating to economic development; prescribing an effective date.

OR HB1702

To Amend The Sales And Use Tax Exemptions For Certain Machinery And Equipment Used In Manufacturing; And To Provide A Sales And Use Tax Exemption For Machinery And Equipment Used In Closed-loop Recycling.

OR HB1472

To Create A Sales And Use Tax Exemption For Parts Purchased To Repair Agricultural Equipment And Machinery And Timber Equipment And Machinery And Parts And Services Purchased To Repair A Grain Bin.

OR HB1219

Taxation of grain processing equipment.

OR SB1433

Mobile machinery and equipment; tax credit for purchase.

OR HB1524

Mobile machinery and equipment; tax credit for purchase.

OR HB3661

Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date.

OR HB3433

Revenue and taxation; in lieu taxation; farm tractors; machinery; equipment; apportionment; repealer; effective date.

Similar Bills

NM SB115

Public Project Revolving Fund Projects

KS HB2406

Providing tax exemption eligibility for telecommunication, railroad, commercial and industrial machinery and equipment that is currently ineligible for tax exemption due to such equipment being acquired or transported into this state on or before June 30, 2006.

AR HB1472

To Create A Sales And Use Tax Exemption For Parts Purchased To Repair Agricultural Equipment And Machinery And Timber Equipment And Machinery And Parts And Services Purchased To Repair A Grain Bin.

AR HB1464

To Create A Sales And Use Tax Exemption For Parts For And Repair Of Agricultural Equipment And Machinery.

ME LD1617

An Act to Lower the Exclusion Amount for the Estate Tax and Create an Exclusion for Family Farms and Aquaculture, Fishing and Wood Harvesting Businesses

AR SB496

To Amend The Law Concerning Permits For Special Cargoes; And To Amend The Law Concerning The Issuance Of A Permit For Special Cargo Transported By A Farm Machinery Equipment Hauler.

KS SB320

Expanding property tax exemption eligibility to include commercial and industrial machinery and equipment that was acquired or transported into this state on or before June 30, 2006.

AR HB1702

To Amend The Sales And Use Tax Exemptions For Certain Machinery And Equipment Used In Manufacturing; And To Provide A Sales And Use Tax Exemption For Machinery And Equipment Used In Closed-loop Recycling.