Oregon 2023 Regular Session

Oregon Senate Bill SB56

Introduced
1/9/23  
Refer
1/14/23  

Caption

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

Impact

The proposed legislation could lead to significant changes in the financial architecture of the state's healthcare system. With the exemption in place, healthcare providers may have more funds available to reinvest in services, expand their facilities, or lower costs for patients. This could lead to improved access to healthcare services for residents, particularly in underserved areas. The bill's impact would largely depend on how healthcare providers respond to the new financial landscape created by the tax exemption.

Summary

SB56 aims to exempt health care receipts from the corporate activity tax, which is intended to alleviate the financial burden on healthcare providers and directly impact the affordability of health services across the state. By removing this tax liability, the bill seeks to encourage healthcare providers to operate more effectively without the strain of additional taxation. This exemption is seen as a critical move to support the healthcare sector, especially in light of rising operational costs amid economic challenges.

Sentiment

The sentiment surrounding SB56 tends to be positive among supporters, particularly those within the healthcare industry who anticipate that the financial relief will enhance their ability to deliver services. However, there are concerns from some sectors about potential long-term implications for state revenue, as exempting healthcare receipts could lead to a decrease in tax income that could be utilized for public health initiatives. Therefore, while the bill is seen as beneficial for healthcare providers, the broader economic implications are being carefully considered.

Contention

Despite the overall favorable view of SB56, the bill has generated some contention regarding the potential loss of state revenue from the corporate activity tax. Opponents argue that while the intent is to support healthcare providers, this tax exemption could undermine the state’s ability to fund essential services, including those that directly benefit public health. The debate centers on finding a balance between supporting healthcare infrastructure and maintaining necessary tax revenues for the state's budget.

Companion Bills

No companion bills found.

Previously Filed As

OR HB2791

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

OR SB125

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

OR SB377

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

OR SB897

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

OR HB2482

Relating to exemption of certain receipts from the corporate activity tax; prescribing an effective date.

OR SB63

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

OR HB2684

Relating to exemption of commodities under corporate activity tax; prescribing an effective date.

OR HB2118

Relating to the exemption of agricultural commodities from the corporate activity tax; prescribing an effective date.

OR HB3192

Relating to exemption of precious metals under corporate activity tax; prescribing an effective date.

OR HB4094

Relating to exemption of medical items under corporate activity tax; prescribing an effective date.

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