ORS § 305.688

Current through 2024 Regular Session legislation effective June 6, 2024

Section 305.688 - Implementation of data collection schedule; rules

(1) The Department of Revenue shall first attach the data collection schedule required under ORS 316.366 to income tax returns filed for the 2024 tax year.

(2) The department shall develop programming and forms for the implementation of the schedule and, by rule, shall adopt policies and procedures for the implementation of the use of the schedule.

ORS 305.688

Added by 2023 Ch. 563, § 8

Sections 3, 5 and 6, chapter 563, Oregon Laws 2023, provide:

Sec. 3. Sections 4 to 8 of this 2023 Act are added to and made a part of ORS chapter 305. [2023 c. 563, § 3]

Sec. 5. Report on administration of data collection schedule. Not later than September 15 of each year, beginning in 2024, the Department of Revenue shall report, in the manner provided in ORS 192.245, on the status of the development and implementation of the data collection schedule required under section 2 of this 2023 Act [316.366] and on the use of the data collected, to an appropriate committee or interim committee of the Legislative Assembly related to information management and technology. The report required by this section shall include an update of the effectiveness of measures undertaken by the department to ensure data security. The report shall address the prevention of any sharing of data collected pursuant to section 2 of this 2023 Act:

(1) Within the department, between research staff and audit and collection staff.

(2) Between the department and the Internal Revenue Service.

(3) Between tax practitioners and commercial interests.

(4) Between tax preparation software vendors and commercial interests. [2023 c. 563, § 5]

Sec. 6. Section 5 of this 2023 Act is repealed on January 2, 2029. [2023 c. 563, § 6]