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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 120
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 directs the LRO to study tax expenditures.(Flesch Readability Score: 66.1).
Requires the Legislative Revenue Officer to study tax expenditures. Directs the Legislative Re-
venue Officer to submit findings to the interim committees of the Legislative Assembly related to
revenue not later than December 1, 2026.
A BILL FOR AN ACT
Relating to tax expenditures.
Be It Enacted by the People of the State of Oregon:
SECTION 1. The Legislative Revenue Officer shall study tax expenditures. The Legislative
Revenue Officer shall submit a report in the manner provided by ORS 192.245, and may in-
clude recommendations for legislation, to the interim committees of the Legislative Assem-
bly 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SECTION 2.Section 1 of this 2025 Act is repealed on January 2, 2027.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 2188