Oregon Senate Bill 377

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Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 13 2025 - 25% progression
Action: 2025-01-17 - Referred to Finance and Revenue.
Pending: Senate Finance and Revenue Committee
Text: Latest bill text (Introduced) [PDF]

The Act makes payments received for health care services not taxed by the corporate activity tax. (Flesch Readability Score: 63.6). Exempts from commercial activity subject to corporate activity tax reimbursements for certain health care services, including care provided to medical assistance recipients and to Medicare recipients. Exempts receipts from medications administered or dispensed in a clinical setting other than a hospital. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Relating to exemption of health care receipts from corporate activity tax; prescribing an effective date.

Sen. Suzanne Weber [R]

Sen. Daniel Bonham [R]

Date	Chamber	Action
2025-01-17	Senate	Referred to Finance and Revenue.
2025-01-13	Senate	Introduction and first reading. Referred to President's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB377
Text	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/SB377/Introduced
Supplement	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/84574