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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 3614
Sponsored by Representative EVANS
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 tells OBDD to set up a program to repay certain companies for tariffs on goods
moved through the Port of Coos Bay. (Flesch Readability Score: 76.7).
Directs the Oregon Business Development Department to develop and implement a program to
reimburse companies that relocate headquarters to Oregon for tariffs paid on goods imported
through the Oregon International Port of Coos Bay.
A BILL FOR AN ACT
Relating to tariffs.
Be It Enacted by the People of the State of Oregon:
SECTION 1. (1) The Oregon Business Development Department shall develop and imple-
ment a program, as described in this section, to reimburse companies for tariffs imposed on
goods imported through the Oregon International Port of Coos Bay.
(2) A company is eligible for tariff reimbursement under this section if:
(a) The company relocates its headquarters to Oregon after the effective date of this 2025
Act;and
(b) The department determines that a majority of the work nominally performed at the
headquarters location is physically performed in Oregon.
(3)(a) A company that is eligible for tariff reimbursement may submit records to the
department demonstrating the amount of tariffs paid by the company on goods imported
through the Oregon International Port of Coos Bay.
(b) Upon receipt of such records and any other information required by the department,
the department shall reimburse the company for the full amount of such tariffs.
(c) The department may, by rule, establish forms, deadlines and other requirements
necessary or convenient for the administration of this section.
(4) As used in this section:
(a) “Headquarters” means the location from which the majority of a company’s business
operations are managed.
(b) “Tariff” means a tax, fee or other charge imposed by the federal government on im-
ported goods.
SECTION 2. It is the intention of the Legislative Assembly to maintain the tariff re-
imbursement program established under section 1 of this 2025 Act for a minimum of 20 years
from the effective date of this 2025 Act.
SECTION 3. The Tariff Offset Fund is established in the State Treasury, separate and
distinct from the General Fund. The Tariff Offset Fund consists of moneys appropriated, al-
located, deposited or transferred to the fund by the Legislative Assembly or otherwise.
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 4224 HB3614
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Moneys in the fund are continuously appropriated to the Oregon Business Development De-
partment for the purpose of carrying out section 1 of this 2025 Act.
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