Three senior House Democrats released what are they are calling the Oregon Education Investment Initiative, which would replace Oregon’s corporate income tax system with a new Commercial Activity Tax.  The plan by House Speaker Tina Kotek, House Revenue Committee chair Phil Barnhart, and Ways and Means Committee co-chair Nancy Nathanson proposes a tax of 95-one-hundreths of a percentage point on a sales by companies with more than five million dollars in Oregon sales, while smaller businesses would pay just 250 dollars.  The trio says it would raise $2.1 billion this biennium and commit a minimum 75 percent of revenue generated through business tax reform to education.  Republican 59th District Representative John Huffman is skeptical this kind of gross receipts tax will get business support, and questions the need for it.  He calls for more cost containment measures.  The lawmakers also proposed $200 million in tax relief for low- and middle-income households.