Bill > SB1510

This bill makes several changes to Oregon tax laws, including modifying how certain foreign corporation income is treated for tax purposes, extending the tax exemption for cargo containers until 2032, and adjusting provisions related to motor vehicle fuel tax exemptions for Indian tribes. It also updates regulations for tax preparers and consultants by recognizing "enrolled agents," individuals authorized by the U.S. Treasury to represent taxpayers before the Internal Revenue Service, and establishes a registration process for them, allowing them to represent taxpayers before the Oregon Department of Revenue. Additionally, the bill adjusts the sunset dates for certain pass-through entity tax provisions and modifies the definition of "film" to include commercials for tax incentive purposes.