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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 107
Printed pursuant to Senate Interim Rule 213.28 by order of the President of the Senate in conformance with pre-
session filing rules, indicating neither advocacy nor opposition on the part of the President (at the request
of Senate Interim Committee on Finance and Revenue)
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 would have the Legislative Revenue Officer study transportation taxes in this
state. The Act would have the officer submit a report on the study that suggests changes that might
be made to the tax laws. (Flesch Readability Score: 60.0).
Requires the Legislative Revenue Officer to study transportation taxes in Oregon. Directs the
officer to submit a report, with recommendations for legislation, to the Legislative Assembly not
later than September 15, 2026.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to transportation revenue; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. The Legislative Revenue Officer shall conduct a study of transportation
taxes in Oregon. Not later than September 15, 2026, the officer shall submit a report of the
findings of the study, in the manner provided by ORS 192.245, to the interim committees of
the Legislative Assembly related to revenue. The report shall include recommendations for
legislation.
SECTION 2. Section 1 of this 2025 Act is repealed on January 2, 2027.
SECTION 3.This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
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 2217