Oregon 2023 Regular Session

Oregon Senate Bill SB55

Introduced
1/9/23  
Refer
1/15/23  

Caption

Relating to tax treatment of research expenditures; prescribing an effective date.

Impact

If enacted, SB55 is expected to have significant implications for state tax law, particularly affecting businesses that engage heavily in research and development. The bill proposes an overhaul of the current tax framework, which could lead to increased funding for research projects and associated job creation. Proponents assert that these changes will place the state in a competitive position compared to others that already offer robust incentives for research activities, potentially attracting new businesses and fostering economic development.

Summary

SB55 seeks to modify the tax treatment related to research expenditures, aiming to encourage innovation and investment in research within the state. This legislation is designed to incentivize both businesses and research institutions to increase their research and development activities by providing more favorable tax conditions. By adjusting the existing laws around tax deductions and credits for research expenditures, the bill intends to promote economic growth and technological advancement in the state.

Sentiment

The sentiment surrounding SB55 appears to be generally positive among business leaders and economists who view it as a critical step towards enhancing the state's innovation ecosystem. Supporters argue that the bill will facilitate growth in high-tech sectors and enhance the overall economic landscape. However, some skepticism exists concerning the long-term effectiveness of such tax incentives, with critics suggesting that similar initiatives in the past have not always yielded the intended outcomes.

Contention

Discussion around SB55 has revealed notable points of contention, particularly concerning the balance between tax incentives for businesses and the potential loss of state revenue. Critics raise concerns that while the bill aims to stimulate research investment, it may also create a fiscal burden that could impact funding for essential state programs. Moreover, the discussion has highlighted disagreements over how best to measure the return on investment from such tax incentives, with different stakeholders advocating for various metrics to gauge success.

Companion Bills

No companion bills found.

Previously Filed As

OR HB2117

Relating to tax treatment of research expenditures; prescribing an effective date.

OR SB5

Relating to tax credits allowed for research and development in the semiconductor industry; prescribing an effective date.

OR SB1084

Relating to economic incentives; prescribing an effective date.

OR SB669

Relating to tax treatment of research expenditures; prescribing an effective date.

OR HB2009

Relating to revenue; and prescribing an effective date.

OR HB3253

Relating to economic incentives; prescribing an effective date.

OR HB2073

Relating to the correction of erroneous material in Oregon tax law; and prescribing an effective date.

OR HB4002

Relating to overtime for agricultural workers; and prescribing an effective date.

OR SB944

Relating to tax incentives for affordable housing; prescribing an effective date.

OR SB500

Relating to tax incentives for affordable housing; prescribing an effective date.

Similar Bills

CA AB922

Reproductive health and research: oocyte procurement.

HI SB2304

Relating To The Research Corporation Of The University Of Hawaii.

HI SB3208

Relating To The Research Corporation Of The University Of Hawaii.

HI SB1511

Relating To The Research Corporation Of The University Of Hawaii.

HI SB1511

Relating To The Research Corporation Of The University Of Hawaii.

HI SB1204

Relating To The University Of Hawaii.

CA SB934

California Childhood Cancer Research Fund Act.

CA AB1103

Controlled substances: research.