Oregon 2023 Regular Session

Oregon House Bill HB2119

Introduced
1/9/23  
Refer
1/11/23  

Caption

Relating to the elimination of the corporate activity tax; prescribing an effective date.

Impact

If enacted, HB 2119 would significantly alter state laws regarding business taxation by removing the corporate activity tax. This change is expected to have a positive impact on businesses, particularly those in competitive markets, as it may enhance their profitability and operational capacity. However, the elimination of this tax could also lead to decreased state revenue, which raises concerns about funding for public services and programs reliant on tax income. The discussions surrounding the bill have highlighted a balance that needs to be struck between fostering a robust economic environment and maintaining adequate funding for state necessities.

Summary

House Bill 2119 aims to eliminate the corporate activity tax currently imposed on businesses within the state. Proponents of the bill argue that repealing this tax would stimulate economic growth by allowing companies to retain more profits, which could lead to increased investment and job creation. The bill aligns with broader efforts to promote a business-friendly environment in the state, appealing particularly to small and medium-sized enterprises that may feel burdened by existing tax obligations.

Sentiment

The sentiment surrounding HB 2119 is mixed; while supporters view it as a necessary reform for economic growth, opponents are cautious about the potential fiscal impact on state resources. Advocacy groups have pointed out that while businesses may benefit in the short term, the long-term effects on public services could be detrimental. Legislators are thus divided, with some perceiving the bill as a progressive step towards supporting local businesses, while others fear it could lead to budgetary constraints in vital public sectors.

Contention

Notable points of contention regarding HB 2119 revolve around its potential impact on state revenues. Critics argue that the removal of the corporate activity tax could weaken the state’s fiscal position, particularly if the revenue lost is not offset by increased economic activity that proponents anticipate. The vote history indicates significant opposition, with 35 members voting against withdrawing the bill from committee, reflecting the concerns regarding the trade-offs involved in such tax repeal. The discussion emphasizes the delicate nature of fiscal policy and the various stakeholder interests at play.

Companion Bills

No companion bills found.

Previously Filed As

OR SB459

Relating to the elimination of the corporate activity tax; prescribing an effective date.

OR SB731

Relating to the elimination of the corporate activity tax; prescribing an effective date.

OR HB2033

Relating to the repeal of the corporate activity tax; prescribing an effective date.

OR SB487

Relating to the repeal of the corporate activity tax; prescribing an effective date.

OR HB2176

Relating to the repeal of the corporate activity tax; prescribing an effective date.

OR SB762

Relating to the repeal of the corporate activity tax; prescribing an effective date.

OR HB2190

Relating to revenues derived from the corporate activity tax; prescribing an effective date.

OR HB2073

Relating to the corporate activity tax; and prescribing an effective date.

OR SB1542

Relating to corporate activity tax; prescribing an effective date.

OR SB394

Relating to corporate activity tax revenues.

Similar Bills

No similar bills found.