Oregon 2025 Regular Session All Bills
OR
Oregon 2025 Regular Session
Oregon House Bill HB2112
Introduced
1/13/25
Refer
1/17/25
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 estates of all decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2113
Introduced
1/13/25
Refer
1/17/25
The Act cuts off the connection to some tax deductions for business and ties to 2017 tax law. (Flesch Readability Score: 62.8). Establishes December 21, 2017, as the connection date for the Internal Revenue Code sections governing bonus depreciation and deduction of net business interest. Allows full bonus depreciation in the first year of service and provides for the addition in later year of excess amounts subtracted from federal taxable income. Applies to tax years beginning on or after January 1, 2025, and to property placed in service on or after January 1, 2025. Allows the deduction of certain net business interest without limitation. Applies to tax years beginning on or after January 1, 2025. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2114
Introduced
1/13/25
Refer
1/17/25
The Act makes the corporate minimum tax not law. (Flesch Readability Score: 75.5). Repeals the corporate minimum tax. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2115
Introduced
1/13/25
Refer
1/17/25
The Act ends the rule that a sale made to a state where the seller is not taxed is a sale in Oregon for the apportionment of business income for tax purposes. (Flesch Readability Score: 60.6). Eliminates the general rule that a sale made to a state where a taxpayer is not taxable is considered a sale in Oregon for the apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2116
Introduced
1/13/25
Refer
1/17/25
The Act makes all brackets for personal income tax and corporate excise tax adjust for changes in CPI. (Flesch Readability Score: 61.6). Provides that the threshold of the highest personal income tax bracket and the corporate excise tax bracket threshold are adjusted for inflation. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2117
Introduced
1/13/25
Refer
1/17/25
The Act brings back a tax credit for research expenditures. (Flesch Readability Score: 69.7). Restores the corporate excise tax credit allowed for qualified research activities at an increased maximum amount. Provides for refundability and transferability of the credit. Allows the option for research and development expenditures to be fully deducted in the tax year paid or incurred, rather than treated as capital expenditures and amortized over five years. Applies to tax years beginning on or after January 1, 2025, and before January 1, 2031. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2118
Introduced
1/13/25
Refer
1/17/25
The Act exempts certain plants grown by farmers from tax under the CAT. (Flesch Readability Score: 83.0). Exempts certain agricultural commodities from commercial activity subject to 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.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2119
Introduced
1/13/25
Refer
1/17/25
Report Pass
4/1/25
Engrossed
4/8/25
Refer
4/8/25
Report Pass
5/15/25
Enrolled
5/21/25
Passed
5/28/25
The Act lets a group have standing in the Oregon Tax Court. (Flesch Readability Score: 88.9). Provides for standing for an association or organization to seek declaratory relief in the Oregon Tax Court.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2120
Introduced
1/13/25
Refer
1/17/25
Refer
4/3/25
Refer
4/3/25
The Act says that the dollar amounts used to put a liquor store in a class to pay the store agent are fixed. (Flesch Readability Score: 84.1). Clarifies that a liquor store's amount of annual sales of alcoholic beverages used to determine liquor store class is not adjusted. Updates the amounts of the monthly base compensation for liquor store agents to amounts established for the 2024-2025 fiscal year. Declares an emergency, effective on passage.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2121
Introduced
1/13/25
Refer
1/17/25
The Act adds OLCC agents to the meaning of the word "licensee." (Flesch Readability Score: 81.8). Includes a liquor store agent appointed by the Oregon Liquor and Cannabis Commission in the definition of "licensee" for purposes of alcoholic beverages laws. Declares an emergency, effective on passage.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2122
Introduced
1/13/25
Refer
1/17/25
The Act adds new protections for RCF residents. (Flesch Readability Score: 71.8). Requires a residential care facility to provide a resident with an itemized monthly bill and reimburse a resident for any services for which the resident paid that the facility did not provide.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2123
Introduced
1/13/25
Refer
1/17/25
The Act says how liquor stores get money from the OLCC if the alcohol selling system changes in some kinds of ways and the stores close or cannot sell as much alcohol. (Flesch Readability Score: 63.3). Specifies the type of change in the system for selling containers of distilled liquor that qualifies a person appointed to operate a liquor store for business loss compensation. Specifies that for certain liquor stores, the amount of business loss compensation is determined by the Oregon Liquor and Cannabis Commission by rule and increases for other liquor stores the percentage of average annual gross distilled liquor sales to be paid as business loss compensation. Includes as a source of moneys for business loss compensation a percentage of average annual gross distilled liquor sales. Declares an emergency, effective on passage.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2124
Introduced
1/13/25
Refer
1/17/25
The Act would require a study of land value taxation. The Act would define "land value taxation" to mean a tax imposed at a higher rate on land than on improvements on the land. The Act would require a report to be turned in next year. (Flesch Readability Score: 77.2). Directs the Legislative Revenue Officer to study land value taxation and submit a report to the interim committees of the Legislative Assembly related to revenue. Defines "land value taxation" to mean a property tax system that imposes a higher uniform rate of tax on land assessments than on improvement assessments. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2125
Introduced
1/13/25
Refer
1/17/25
Report Pass
4/4/25
Engrossed
4/10/25
Refer
4/10/25
The Act would let the unpaid first week of an unemployment claim be waived for a worker who is away from work due to a severe weather emergency. (Flesch Readability Score: 60.5). Authorizes the Director of the Employment Department to waive the unpaid waiting week period for unemployment insurance claimants who are unable to perform services due a state-declared emergency related to severe weather. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2126
Introduced
1/13/25
Refer
1/17/25
The Act provides the right for certain represented workers to have union representation at certain DHS meetings that could result in discipline. The Act directs DHS to adopt rules about the workers' rights. The Act will take effect when the Governor signs it. (Flesch Readability Score: 60.4). Provides that home care workers and personal support workers have the right to labor union representation in interviews, investigations or administrative reviews that could result in disciplinary action. Requires that the Department of Human Services adopt rules regarding due process rights of home care workers and personal support workers in such interviews, investigations or administrative reviews. Declares an emergency, effective on passage.