ORS 314.063: Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198).

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 19 and 21 to 27, chapter 7, Oregon Laws 2011, apply to transactions or activities occurring on or after January 1, 2011, in tax years beginning on or after January 1, 2011. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), the Patient Protection and Affordable Care Act (P.L. 111-148), the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), the Health Care and Education Reconciliation Act of 2010 (P.L. 111-152), the Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2011, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2011, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest. (c) Any changes required because of the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, for a tax year beginning before January 1, 2011, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2011, and before January 1, 2012, is filed, whichever period expires later. [2011 c.7 §28; 2011 c.723 §27] Sec. 30. Application of federal law amending the Internal Revenue Code. (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 29 of this 2021 Act apply to transactions or activities occurring on or after January 1, 2021, in tax years beginning on or after January 1, 2021. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in federal law amending the Internal Revenue Code and enacted before January 1, 2021, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2021, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1 and 14 to 26 of this 2021 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2021, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1 and 14 to 26 of this 2021 Act, for a tax year beginning before January 1, 2021, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest. (c) Any changes required because of the amendments to ORS 178.300, 305.230 [renumbered 305.239], 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1 and 14 to 26 of this 2021 Act, for a tax year beginning before January 1, 2021, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2021, and before January 1, 2022, is filed, whichever period expires later. [2021 c.456 §30] Sec. 30. Application of American Rescue Plan Act of 2021 (P.L. 117-2) and Infrastructure Investment and Jobs Act (P.L. 117-158). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 29 of this 2022 Act apply to transactions or activities occurring on or after January 1, 2022, in tax years beginning on or after January 1, 2022. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the American Rescue Plan Act of 2021 (P.L. 117-2) and the Infrastructure Investment and Jobs Act (P.L. 117-58) and other federal law amending the Internal Revenue Code and enacted before January 1, 2022, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2022, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2022 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317, 317A or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2022, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2022 Act, for a tax year beginning before January 1, 2022, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest. (c) Any changes required because of the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2022 Act, for a tax year beginning before January 1, 2022, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2022, and before January 1, 2023, is filed, whichever period expires later. [2022 c.83 §30] Sec. 30. Application of Supreme Court Security Funding Act of 2022 (P.L. 117-167) and Inflation Reduction Act of 2022 (P.L. 117-169). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 29 of this 2023 Act apply to transactions or activities occurring on or after January 1, 2023, in tax years beginning on or after January 1, 2023. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Supreme Court Security Funding Act of 2022 (P.L. 117-167) and the Inflation Reduction Act of 2022 (P.L. 117-169) and other federal law amending the Internal Revenue Code and enacted before January 1, 2023, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2023, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2023 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317, 317A or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2023, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2023 Act, for a tax year beginning before January 1, 2023, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest. (c) Any changes required because of the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2023 Act, for a tax year beginning before January 1, 2023, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2023, and before January 1, 2024, is filed, whichever period expires later. [2023 c.171 §30] Sec. 30. Application of federal law amending the Internal Revenue Code. (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 29 of this 2024 Act apply to transactions or activities occurring on or after January 1, 2024, in tax years beginning on or after January 1, 2024. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in federal law amending the Internal Revenue Code and enacted before January 1, 2024, apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2024, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2024 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317, 317A or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2024, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2024 Act for a tax year beginning before January 1, 2024, then notwithstanding ORS 305.270 or 314.415 or any other law, the refund or portion thereof shall be paid without interest. (c) Any changes required because of the amendments to ORS 178.300, 178.375, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097 and 317A.100 by sections 1, 2 and 14 to 26 of this 2024 Act for a tax year beginning before January 1, 2024, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2024, and before January 1, 2025, is filed, whichever period expires later. [2024 c.75 §30]