Oregon 2025 Regular Session All Bills (Page 8)
Page 8 of 232
OR
Oregon 2025 Regular Session
Oregon House Bill HB2106
Introduced
1/13/25
Refer
1/17/25
This Act blocks US adversaries from getting land, water or mineral rights. (Flesch Readability Score: 60.7). Requires the Attorney General to adopt and maintain a list of foreign adversaries who are ineligible to receive conveyances of certain land, mineral or water interests. Makes unauthorized conveyances void.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2107
Introduced
1/13/25
Refer
1/17/25
The Act tells DOJ to report each year to an interim committee on court cases in the previous year that made the state have to pay money. (Flesch Readability Score: 66.6). Directs the Department of Justice to report each year to an interim committee of the Legislative Assembly related to the judiciary on court cases in the previous year that have resulted in a judgment against the state or in a settlement that requires the state to pay money to another party.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2108
Introduced
1/13/25
Refer
1/17/25
Directs ODE to contract with a third party to conduct a study of options to promote the good use of classroom time. (Flesch Readability Score: 69.1). Requires the Department of Education to contract with a third party to conduct a study to determine how to promote the effective use of instructional time for the purposes of achieving positive learning outcomes and promoting a positive classroom learning environment. Directs the department to submit findings to the interim committees of the Legislative Assembly related to education not later than September 15, 2026. Sunsets on January 2, 2027. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2109
Introduced
1/13/25
Refer
1/17/25
The Act makes the net tax threshold higher for a penalty for stating income tax is lower than it is really is. (Flesch Readability Score: 69.1). Increases the threshold amount of understated income tax above which a penalty applies. Applies to tax years beginning on or after January 1, 2025. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2110
Introduced
1/13/25
Refer
1/17/25
The Act requires a local income tax to conform to state law for determining income. (Flesch Readability Score: 61.8). Requires a political subdivision that imposes an income tax to conform to statutory provisions governing the determination of net income. Repeals authority of a metropolitan service district to impose an income tax. Applies to an ordinance imposing local tax that has not received approval of electors of a political subdivision before January 1, 2025. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2111
Introduced
1/13/25
Refer
1/17/25
The Act makes the Task Force on Tax Competitiveness. (Flesch Readability Score: 66.1). Establishes the Task Force on Tax Competitiveness. Requires the task force to report its findings and recommendations to an interim committee of the Legislative Assembly related to revenue on or before December 1, 2026. Sunsets the task force January 2, 2027. Declares an emergency, effective on passage.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2112
Introduced
1/13/25
Refer
1/17/25
The Act makes a new exemption against Oregon estate tax. (Flesch Readability Score: 61.3). Provides for an additional exemption against Oregon estate tax. Phases out the availability of the exemption based on the size of the estate. Applies to the estates of all decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2113
Introduced
1/13/25
Refer
1/17/25
The Act cuts off the connection to some tax deductions for business and ties to 2017 tax law. (Flesch Readability Score: 62.8). Establishes December 21, 2017, as the connection date for the Internal Revenue Code sections governing bonus depreciation and deduction of net business interest. Allows full bonus depreciation in the first year of service and provides for the addition in later year of excess amounts subtracted from federal taxable income. Applies to tax years beginning on or after January 1, 2025, and to property placed in service on or after January 1, 2025. Allows the deduction of certain net business interest without limitation. Applies to tax years beginning on or after January 1, 2025. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2114
Introduced
1/13/25
Refer
1/17/25
The Act makes the corporate minimum tax not law. (Flesch Readability Score: 75.5). Repeals the corporate minimum tax. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2115
Introduced
1/13/25
Refer
1/17/25
The Act ends the rule that a sale made to a state where the seller is not taxed is a sale in Oregon for the apportionment of business income for tax purposes. (Flesch Readability Score: 60.6). Eliminates the general rule that a sale made to a state where a taxpayer is not taxable is considered a sale in Oregon for the apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2116
Introduced
1/13/25
Refer
1/17/25
The Act makes all brackets for personal income tax and corporate excise tax adjust for changes in CPI. (Flesch Readability Score: 61.6). Provides that the threshold of the highest personal income tax bracket and the corporate excise tax bracket threshold are adjusted for inflation. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2117
Introduced
1/13/25
Refer
1/17/25
The Act brings back a tax credit for research expenditures. (Flesch Readability Score: 69.7). Restores the corporate excise tax credit allowed for qualified research activities at an increased maximum amount. Provides for refundability and transferability of the credit. Allows the option for research and development expenditures to be fully deducted in the tax year paid or incurred, rather than treated as capital expenditures and amortized over five years. Applies to tax years beginning on or after January 1, 2025, and before January 1, 2031. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2118
Introduced
1/13/25
Refer
1/17/25
The Act exempts certain plants grown by farmers from tax under the CAT. (Flesch Readability Score: 83.0). Exempts certain agricultural commodities from commercial activity subject to the corporate activity tax. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2119
Introduced
1/13/25
Refer
1/17/25
Report Pass
4/1/25
Engrossed
4/8/25
Refer
4/8/25
Report Pass
5/15/25
Enrolled
5/21/25
Passed
5/28/25
Chaptered
6/11/25
Passed
6/11/25
The Act lets a group have standing in the Oregon Tax Court. (Flesch Readability Score: 88.9). Provides for standing for an association or organization to seek declaratory relief in the Oregon Tax Court.
OR
Oregon 2025 Regular Session
Oregon House Bill HB2120
Introduced
1/13/25
Refer
1/17/25
Refer
4/3/25
Refer
4/3/25
The Act says that the dollar amounts used to put a liquor store in a class to pay the store agent are fixed. (Flesch Readability Score: 84.1). Clarifies that a liquor store's amount of annual sales of alcoholic beverages used to determine liquor store class is not adjusted. Updates the amounts of the monthly base compensation for liquor store agents to amounts established for the 2024-2025 fiscal year. Declares an emergency, effective on passage.