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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2099
Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee
on Revenue for Representative Nancy Nathanson)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act directs the LRO to study the taxing of corporations. (Flesch Readability Score:
64.9).
Requires the Legislative Revenue Officer to study the corporate excise and income tax system.
Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legis-
lative Assembly related to revenue not later than December 1, 2026.
A BILL FOR AN ACT
Relating to corporation taxes.
Be It Enacted by the People of the State of Oregon:
SECTION 1. The Legislative Revenue Officer shall study the corporate excise and income
tax system. The Legislative Revenue Officer shall submit a report in the manner provided
by ORS 192.245, and may include recommendations for legislation, to the interim committees
of the Legislative Assembly related to revenue no later than December 1, 2026.
SECTION 2.Section 1 of this 2025 Act is repealed on January 2, 2027.
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 3628