Oregon 2023 Regular Session

Oregon House Bill HB2791

Introduced
1/9/23  
Refer
1/12/23  

Caption

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

Impact

Should HB 2791 be enacted, it would lead to significant amendments in the existing tax framework, allowing healthcare-related revenues to remain untaxed under the corporate activity tax. This change is envisioned to stimulate growth within the healthcare sector by enabling providers to allocate more resources to patient care, staff training, and technological advancements. The overarching goal is to foster a more robust healthcare system that can serve the community effectively while managing costs.

Summary

House Bill 2791 aims to exempt receipts from healthcare services from the corporate activity tax, which is designed to increase the financial viability of healthcare providers and services within the state. The intent of this bill is to reduce the overall tax burden on healthcare entities, potentially lowering costs for patients and increasing access to necessary services. Proponents argue that this step could enhance the competitiveness of local healthcare providers amidst rising operational costs.

Sentiment

The sentiment around HB 2791 appears to be largely positive among healthcare advocates and providers, who see the tax exemption as a much-needed relief measure. Supporters believe that eliminating this tax could lead to improved healthcare outcomes and access. However, concerns may arise regarding potential revenue shortfalls for the state due to the tax exemption, raising caution among fiscal conservatives and budget watchdogs who fear decreased funds for public services.

Contention

Notable points of contention surrounding HB 2791 include debates about the fairness and sustainability of providing tax exemptions as a fiscal strategy. Critics might argue that while the intent to support healthcare is commendable, the long-term implications of reduced tax revenues could lead to budgetary constraints impacting essential services. Additionally, discussions may focus on whether such exemptions might set precedents for other industries seeking similar treatment, potentially leading to a complex landscape of tax exemptions.

Companion Bills

No companion bills found.

Previously Filed As

OR SB56

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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