| 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
[Hearing: Feb 5 @ 8:00 am]
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
[Hearing: Feb 5 @ 8:00 am]
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
[Hearing: Feb 5 @ 8:00 am]
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
[Hearing: Feb 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] | 2025-02-03
[Hearing: Feb 3 @ 8:15 am]
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
[Hearing: Feb 3 @ 8:15 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] | 2025-02-03
[Hearing: Feb 3 @ 8:15 am]
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 |
| OR | SB298 | Intro
25% | The Act would have LRO study tax incentives for energy development, storage and transmission in this state. The Act would require a report to be turned in next year. (Flesch Readability Score: 69.5). Requires the Legislative Revenue Officer to study ...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB160 | Intro
25% | The Act would end the tax on wages that funds statewide transportation uses. (Flesch Readability Score: 63.4). Repeals the state payroll tax on wages imposed to finance transportation investments and improvements and maintain existing public transpor...
[Detail][Text][Discuss] | 2025-01-17
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] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB394 | Intro
25% | The Act says that moneys from the CAT tax go to PERS to pay down the UAL, instead of to the Fund for Student Success, for 10 years. (Flesch Readability Score: 78.7). Provides that, for 10 years, revenues from the corporate activity tax are transferre...
[Detail][Text][Discuss] | 2025-01-17
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] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB377 | 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] | 2025-01-17
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] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB662 | Intro
25% | The Act makes a bigger amount for the tax credit that is allowed for gifts of money to political parties or to people who run for office. (Flesch Readability Score: 60.3). Increases the maximum allowable amount of political contribution personal inco...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB21 | Intro
25% | The Act makes a new tax credit for employment of foster children or former foster children. (Flesch Readability Score: 63.6). Creates an income or corporate excise tax credit allowed to a taxpayer that employs a foster child or a former foster child....
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB519 | Intro
25% | Exempts from state income tax for a veteran all retirement pay or pension received for service in the Armed Forces. The Act applies to tax years that start on or after January 1, 2026. (Flesch Readability Score: 60.1). Exempts from state income tax f...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB709 | Intro
25% | The Act makes a new tax credit for apprenticeships. (Flesch Readability Score: 66.1). Creates income tax credit for taxpayers that provide apprenticeship opportunities. Applies to all tax years beginning on or after January 1, 2026. Takes effect on t...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB115 | Intro
25% | The Act would require a study of revenue in this state. A report will be submitted by September 15 of next year. (Flesch Readability Score: 72.6). Requires the Legislative Revenue Officer to study revenue in this state. Directs the officer to submit ...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB791 | Intro
25% | The Act makes some drone users carry insurance. The Act imposes a tax on the insurance premiums. (Flesch Readability Score: 63.8). Requires commercial operators of unmanned aircraft systems to maintain liability insurance. Imposes a tax on the insura...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| 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] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB116 | Intro
25% | The Act directs the LRO to study the state financial system. (Flesch Readability Score: 72.6). Requires the Legislative Revenue Officer to study the state financial system. Directs the Legislative Revenue Officer to submit findings to the interim com...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB121 | Intro
25% | The Act extends the sunset for the earned income tax credit. (Flesch Readability Score: 80.3). Extends the sunset for the earned income tax credit.
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB123 | Intro
25% | The Act tells the LRO to study the corporate activity tax. (Flesch Readability Score: 64.9). Requires the Legislative Revenue Officer to study the corporate activity tax. Directs the Legislative Revenue Officer to submit findings to the interim commi...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB781 | Intro
25% | The Act says that if a credit union buys a bank, certain receipts remain subject to certain taxes. (Flesch Readability Score: 61.6). Provides that if a credit union acquires assets of a banking institution, receipts from the business portfolio acquir...
[Detail][Text][Discuss] | 2025-01-17
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] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB517 | Intro
25% | This Act lets counties keep proceeds of their land sales. (Flesch Readability Score: 95.1). Distributes the balance of the proceeds from county sales of real property to the county general fund.
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB57 | Intro
25% | The Act makes a new tax credit for subscribing to or giving to certain news publications. (Flesch Readability Score: 63.6). Creates an income tax credit for subscriptions to media news outlets and donations to certain journalism organizations. Prohib...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB143 | Intro
25% | The Act tells the State Treasurer to study public funds. (Flesch Readability Score: 78.2). Requires the State Treasurer to study the administration of public funds. Directs the State Treasurer to submit findings to the interim committees of the Legis...
[Detail][Text][Discuss] | 2025-01-17
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] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB712 | Intro
25% | The Act would increase the maximum value of property for each tax year by three percent. (Flesch Readability Score: 68.9). Provides for an annual increase of three percent in the maximum assessed value of property. Takes effect on the 91st day follow...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB675 | Intro
25% | The Act would lower the interest rate on unpaid property taxes to one-half of one percent per month. (Flesch Readability Score: 67.3). Lowers the interest rate imposed on unpaid property taxes to one-half of one percent per month. Takes effect on the...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB120 | Intro
25% | The Act directs the LRO to study tax expenditures. (Flesch Readability Score: 66.1). Requires the Legislative Revenue Officer to study tax expenditures. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legis...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB853 | Intro
25% | The Act increases the amount that the ORC may charge for licenses. (Flesch Readability Score: 74.8). Increases the maximum amount of certain license fees charged by the Oregon Racing Commission. Declares an emergency, effective on passage.
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB90 | Intro
25% | The Act makes a tax credit for airplanes that switch to unleaded gas. The Act says the State Aviation Board may award grants to airports that sell unleaded gas for airplanes and for projects that prevent and reduce noise. Adds two members to the boar...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
| OR | SB119 | 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 phase out the current partial exemption for such homes. (Flesch Readability Score: 61.6). Provides for a property tax credit against the...
[Detail][Text][Discuss] | 2025-01-17
To Senate Finance and Revenue Committee |
