| OR | SB108 | Intro
25% | The Act extends the sunset for the tax credit for crop donation. (Flesch Readability Score: 74.8). Extends the sunset for the income and corporate excise tax credit for crop donation.
[Detail][Text][Discuss] | 2025-03-12
[Hearing: Mar 12 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | SB112 | Intro
25% | The Act extends the sunset for the tax credit for pension income. (Flesch Readability Score: 74.8). Extends the sunset for the tax credit for pension income.
[Detail][Text][Discuss] | 2025-03-12
[Hearing: Mar 12 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | HB2010 | Engross
50% | The Act keeps certain provider taxes in place. (Flesch Readability Score: 71.8). Extends the assessment on earnings from health plan premiums, the assessment on payments by the Oregon Health Authority to managed care organizations, the assessment on ...
[Detail][Text][Discuss] | 2025-03-12
[Hearing: Mar 10 @ 8:00 am]
[Hearing: Mar 12 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | SB122 | Intro
25% | The Act extends the sunset for the tax credit for tenants of manufactured dwelling parks that close. (Flesch Readability Score: 65.1). Extends the sunset for the tax credit for closure of a manufactured dwelling park.
[Detail][Text][Discuss] | 2025-03-12
[Hearing: Mar 12 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | SB382 | Intro
25% | The Act makes all pharmacy drug sale receipts not taxed by the corporate activity tax. (Flesch Readability Score: 61.8). Exempts receipts from the sale of prescription drugs by all licensed retail pharmacies from commercial activity subject to the co...
[Detail][Text][Discuss] | 2025-03-05
[Hearing: Mar 5 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | SB102 | Intro
25% | The Act makes changes to laws about home loans and lender collateral. (Flesch Readability Score: 67.7). Provides that a court may not stay or prohibit a Federal Home Loan Bank from exercising rights to collateral pledged by an insurer-member that is ...
[Detail][Text][Discuss] | 2025-03-05
[Hearing: Mar 5 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | SB707 | Intro
25% | The Act makes certain rural pharmacy drug sale receipts not taxed by the CAT. (Flesch Readability Score: 77.8). Expands the exemption for receipts from the sale of prescription drugs from commercial activity subject to the corporate activity tax to i...
[Detail][Text][Discuss] | 2025-03-05
[Hearing: Mar 5 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | SB111 | Intro
25% | The Act extends the sunset for the BAIT and the related tax credit. (Flesch Readability Score: 76.5). Extends the sunsets for the pass-through business alternative income tax and the related personal income tax credit. Applies to tax years beginning ...
[Detail][Text][Discuss] | 2025-03-05
[Hearing: Mar 5 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | SB101 | Intro
25% | The Act extends date by which one must open first-time home buyer savings account in order to claim tax benefits. (Flesch Readability Score: 63.8). Extends the date by which an account holder must open a first-time home buyer savings account in order...
[Detail][Text][Discuss] | 2025-03-05
[Hearing: Mar 5 @ 8:00 am]
To Senate Finance and Revenue Committee |
| OR | SB1177 | Intro
25% | The Act changes the kicker estimate to fund help against wildfire. (Flesch Readability Score: 64.9). Increases the amount of the estimate of revenues that will be received from General Fund revenue sources other than corporate income and excise taxes...
[Detail][Text][Discuss] | 2025-03-03
To Senate Finance and Revenue Committee |
| OR | SB1134 | Intro
25% | The Act makes a new tax subtraction for the cost of health insurance for a taxpayer's dependents. (Flesch Readability Score: 65.1). Creates an Oregon personal income tax subtraction for premiums paid for medical, dental or vision insurance coverage f...
[Detail][Text][Discuss] | 2025-03-03
To Senate Finance and Revenue Committee |
| OR | SB440 | Intro
25% | The Act raises the exemption amount and the filing threshold for the CAT for home builders. (Flesch Readability Score: 68.9). Increases the exempt amount and the filing threshold for purposes of the corporate activity tax as applicable to homebuildin...
[Detail][Text][Discuss] | 2025-03-03
To Senate Finance and Revenue Committee |
| OR | SB1158 | Intro
25% | The Act says that gold and silver are legal tender and exempts gold and silver trade from certain taxes. (Flesch Readability Score: 71.7). Provides that gold and silver are legal tender. Exempts the purchase, sale and exchange of gold and silver from...
[Detail][Text][Discuss] | 2025-03-03
To Senate Finance and Revenue Committee |
| OR | SB490 | Intro
25% | Raises the exempt amount and the filing threshold for the CAT. (Flesch Readability Score: 72.6). Increases the exempt amount and the filing threshold for purposes of the corporate activity tax. Applies to tax years beginning on or after January 1, 20...
[Detail][Text][Discuss] | 2025-03-03
To Senate Finance and Revenue Committee |
| OR | SB1135 | Intro
25% | The Act lets some counties tax marijuana that is grown in the county. (Flesch Readability Score: 76.5). Allows a qualifying county to adopt an ordinance to impose a tax on adult-use and medical marijuana production. Defines "qualifying county." Takes...
[Detail][Text][Discuss] | 2025-03-03
To Senate Finance and Revenue Committee |
| OR | SB381 | Intro
25% | Raises the exempt amount and the filing threshold for the CAT. (Flesch Readability Score: 72.6). Increases the exempt amount and the filing threshold for purposes of the corporate activity tax. Applies to tax years beginning on or after January 1, 20...
[Detail][Text][Discuss] | 2025-03-03
To Senate Finance and Revenue Committee |
| OR | SB1081 | Intro
25% | The Act says that a taxpayer with income equal to or less than 120 percent of the state median income does not pay state income tax. (Flesch Readability Score: 60.0). Exempts from Oregon personal income taxation a taxpayer with Oregon adjusted gross ...
[Detail][Text][Discuss] | 2025-02-25
To Senate Finance and Revenue Committee |
| OR | SB1093 | Intro
25% | The Act tells the LRO to study ways to raise money for recreation activities. (Flesch Readability Score: 65.7). Requires the Legislative Revenue Officer to study means for raising dedicated revenue to support recreation activities in Oregon. Directs ...
[Detail][Text][Discuss] | 2025-02-25
To Senate Finance and Revenue Committee |
| OR | SB1084 | Intro
25% | The Act makes a new tax on returns from investments of state universities. (Flesch Readability Score: 63.4). Imposes excise tax on net investment income of public universities. Directs revenues to Fund for Student Success. Applies to tax years beginn...
[Detail][Text][Discuss] | 2025-02-25
To Senate Finance and Revenue Committee |
| OR | SB1094 | Intro
25% | The Act would create a property tax credit for the home of a person who is on active military duty. The Act would create a property tax credit for the home of a disabled veteran and the veteran's surviving spouse and extend it to a nonprofit home for...
[Detail][Text][Discuss] | 2025-02-25
To Senate Finance and Revenue Committee |
| OR | SB125 | Intro
25% | 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, in...
[Detail][Text][Discuss] | 2025-02-24
To Senate Finance and Revenue Committee |
| OR | SB100 | Intro
25% | The Act would extend the sunset date for the tax exemption for cargo containers. (Flesch Readability Score: 65.7). Extends the sunset date for the property tax exemption for cargo containers. Takes effect on the 91st day following adjournment sine di...
[Detail][Text][Discuss] | 2025-02-19
To Senate Finance and Revenue Committee |
| OR | SB99 | Intro
25% | The Act would extend the sunset of certain property tax breaks for brownfields. (Flesch Readability Score: 69.9). Extends the sunset for the property tax incentive benefit programs for brownfields and property on brownfields. Takes effect on the 91st...
[Detail][Text][Discuss] | 2025-02-19
To Senate Finance and Revenue Committee |
| OR | SB467 | Intro
25% | The Act makes a tax credit for some child care workers that starts in 2026. The Act lets the child care worker put the credit in the ORSP. (Flesch Readability Score: 83.8). Creates a refundable income tax credit for certain child care workers. Provid...
[Detail][Text][Discuss] | 2025-02-19
To Senate Finance and Revenue Committee |
| OR | SB648 | Intro
25% | The Act would match the estate tax exemption to the federal amount. (Flesch Readability Score: 67.7). Provides that, for the estates of decedents dying on or after January 1, 2026, Oregon estate tax is not due unless the value of the Oregon taxable e...
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance and Revenue Committee |
| OR | SB405 | Intro
25% | The Act would match the estate tax exemption to the federal amount. (Flesch Readability Score: 67.7). Provides that, for the estates of decedents dying on or after January 1, 2026, Oregon estate tax is not due unless the value of the Oregon taxable e...
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance and Revenue Committee |
| OR | SB764 | Intro
25% | The Act makes an interest in a family-owned business not taxed by the estate tax. (Flesch Readability Score: 61.8). Allows an exclusion from a taxable estate for the value of the interest in a family-owned business. Applies to estates of decedents wh...
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance and Revenue Committee |
| OR | SB380 | Intro
25% | The Act makes a new exemption against Oregon estate tax. (Flesch Readability Score: 61.3). Provides for an additional exemption against Oregon estate tax. Phases out the availability of the exemption based on the size of the estate. Applies to the es...
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance and Revenue Committee |
| OR | SB124 | Intro
25% | The Act makes a new exemption from Oregon estate tax. (Flesch Readability Score: 69.7). Provides for an additional exemption from Oregon estate tax. Adjusts the amount of the exemption based on inflation. Applies to the estates of all decedents who d...
[Detail][Text][Discuss] | 2025-02-10
To Senate Finance and Revenue Committee |
| OR | SB387 | Intro
25% | The Act would grant higher property tax breaks for disabled veterans and their spouses if they survive them. (Flesch Readability Score: 61.6). Grants higher property tax exemptions for the property of veterans with disabilities. Grants exemptions for...
[Detail][Text][Discuss] | 2025-02-10
To Senate Finance and Revenue Committee |
| OR | SB117 | Intro
25% | The Act would extend the partial tax break for vertical housing projects. (Flesch Readability Score: 67.7). Extends the sunset date for the partial property tax exemption for the property of vertical housing development projects. Takes effect on the ...
[Detail][Text][Discuss] | 2025-02-05
To Senate Finance and Revenue Committee |
| OR | SB379 | Intro
25% | The Act makes certain pharmacy drug sale receipts not taxed by the corporate activity tax for all tax years. (Flesch Readability Score: 62.8). Removes the sunset on the exemption for receipts from the sale of prescription drugs by certain pharmacies.
[Detail][Text][Discuss] | 2025-02-05
To Senate Finance and Revenue Committee |
| OR | SB104 | Intro
25% | The Act would extend the property tax break for low income housing owned by a nonprofit. (Flesch Readability Score: 68.9). Extends the sunset date for the property tax exemption for nonprofit corporation low income housing. Takes effect on the 91st d...
[Detail][Text][Discuss] | 2025-02-05
To Senate Finance and Revenue Committee |
| OR | SB500 | Intro
25% | The Act makes a new tax credit for building affordable houses. (Flesch Readability Score: 64.9). Allows a new income or corporate excise tax credit for a portion of the eligible costs of a newly constructed single-family dwelling that sells for a pri...
[Detail][Text][Discuss] | 2025-02-05
To Senate Finance and Revenue Committee |
| OR | SB118 | Intro
25% | The Act would extend the property tax break for multiunit rental housing. (Flesch Readability Score: 60.7). Extends the sunset date for the property tax exemption for multiunit rental housing. Takes effect on the 91st day following adjournment sine d...
[Detail][Text][Discuss] | 2025-02-05
To Senate Finance and Revenue Committee |
| OR | SB780 | Intro
25% | The Act concerns a limit on moneys put in the County Fair Account. The Act removes the limit. (Flesch Readability Score: 80.2). Removes the annual limit of $1.53 million, adjusted for inflation, on allocations from the Administrative Services Economi...
[Detail][Text][Discuss] | 2025-02-03
To Senate Finance and Revenue Committee |
| OR | SB113 | Intro
25% | The Act clarifies the process for CPAs from out of state to become CPAs in Oregon. (Flesch Readability Score: 74.2). Specifies how a person who holds a certified public accountant license from out of state may obtain a certificate to act as a certifi...
[Detail][Text][Discuss] | 2025-01-29
To Senate Finance and Revenue Committee |
| OR | SB545 | Intro
25% | The Act makes a new tax credit for volunteer firefighters. (Flesch Readability Score: 61.3). Establishes an income tax credit for volunteer firefighters. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes ef...
[Detail][Text][Discuss] | 2025-01-29
To Senate Finance and Revenue Committee |
| OR | SB103 | Intro
25% | The Act modifies the experience and education required to take the CPA exam and to be a CPA. (Flesch Readability Score: 61.6). Modifies experience and education requirements to take the certified public accountant examination and qualify for a certif...
[Detail][Text][Discuss] | 2025-01-29
To Senate Finance and Revenue Committee |
| OR | SB955 | Intro
25% | The Act would grant a specially assessed property tax value for the homes of veterans and their spouses who outlive them. (Flesch Readability Score: 60.6). Provides, for purposes of ad valorem property taxation, a specially assessed value for the own...
[Detail][Text][Discuss] | 2025-01-28
To Senate Finance and Revenue Committee |
| OR | SB546 | Intro
25% | The Act makes it so that when voters sign on in support of the listing of a charity that wants to seek money gifts on the income tax forms they can do so by an electronic means. (Flesch Readability Score: 61.8). Allows the Department of Revenue to es...
[Detail][Text][Discuss] | 2025-01-27
To Senate Finance and Revenue Committee |
| OR | SB799 | Intro
25% | The Act updates tax statutes. It replaces cites with descriptive terms and amends statutes of limitation. (Flesch Readability Score: 61.2). Establishes a uniform statute of limitations applicable to tax programs administered and enforced by the Depar...
[Detail][Text][Discuss] | 2025-01-27
To Senate Finance and Revenue Committee |
| OR | SB800 | Intro
25% | The Act requires people who seek licenses to show tax compliance. (Flesch Readability Score: 64.9). Expands provisions requiring tax compliance as a condition of receiving a license to conduct a business, trade or profession or of entering into a con...
[Detail][Text][Discuss] | 2025-01-27
To Senate Finance and Revenue Committee |
| OR | SB927 | Intro
25% | Creates a tax credit for the amount paid for transmission services for solar or wind power or power storage. (Flesch Readability Score: 62.8). Creates an income or corporate excise tax credit for the amount paid by an owner of an eligible generation ...
[Detail][Text][Discuss] | 2025-01-21
To Senate Finance and Revenue Committee |
| OR | SB893 | Intro
25% | Doubles the amount of money a person can put in a savings account each year for a first home purchase. (Flesch Readability Score: 72.3). Permits a person to open a first-time home buyer savings account until January 1, 2030, and doubles the annual co...
[Detail][Text][Discuss] | 2025-01-21
To Senate Finance and Revenue Committee |
| OR | SB930 | Intro
25% | The Act brings back the tax credit for making new forests. (Flesch Readability Score: 87.9). Reinstates the tax credit for reforestation. Takes effect on the 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2025-01-21
To Senate Finance and Revenue Committee |
| OR | SB897 | Intro
25% | 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, in...
[Detail][Text][Discuss] | 2025-01-21
To Senate Finance and Revenue Committee |
| OR | SB681 | Intro
25% | The Act says that for five years, the State Treasurer can't invest in private funds that deal heavily in fossil fuels. (Flesch Readability Score: 72.7). Prohibits the State Treasurer from renewing investments in or making new investments in a private...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB762 | Intro
25% | The Act would repeal the CAT. (Flesch Readability Score: 100.0). Repeals the corporate activity tax. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB485 | Intro
25% | The Act would repeal the estate tax. (Flesch Readability Score: 90.9). Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025. Takes effect on the 91st day following adjournment sine die.
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
