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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 160
Sponsored by Senator MEEK (Presession filed.)
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 end the tax on wages that funds statewide transportation uses. (Flesch
Readability Score: 63.4).
Repeals the state payroll tax on wages imposed to finance transportation investments and im-
provements and maintain existing public transportation services.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to transportation taxes; creating new provisions; amending ORS 184.751, 184.758, 184.766,
316.164, 316.169, 316.197, 316.202, 316.207 and 316.212; repealing ORS 320.550, 320.555 and
320.560; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 320.550, 320.555 and 320.560 are repealed.
SECTION 2. ORS 184.751 is amended to read:
184.751. (1) The Statewide Transportation Improvement Fund is established in the State Treas-
ury, separate and distinct from the General Fund. Interest earned by the Statewide Transportation
Improvement Fund shall be credited to the fund. Moneys in the fund are continuously appropriated
to the Department of Transportation to finance investments and improvements or to maintain ex-
isting public transportation services, except that the moneys may not be used for light rail capital
expenses but may be used for light rail operation expenses.
(2) The Statewide Transportation Improvement Fund consists of:
[(a) All moneys received from the tax imposed under ORS 320.550;]
[(b)] (a) Moneys appropriated or otherwise transferred to the fund by the Legislative Assembly;
[(c)] (b) Moneys transferred to the fund under ORS 184.642, 323.455 or 323.457 (1)(d) and (2)(b);
[(d)] (c) Distribution repayments, if any; and
[(e)] (d) Other moneys deposited in the fund from any source.
(3) Unless approved by the department, the moneys in the Statewide Transportation Improve-
ment Fund may not be used to supplant local and regional agency moneys currently directed to
public transportation service providers.
SECTION 3. ORS 184.758 is amended to read:
184.758. (1) The Oregon Transportation Commission shall distribute the moneys in the Statewide
Transportation Improvement Fund established under ORS 184.751 to the Department of Transporta-
tion to pay for:
(a) Program administration; and
(b) Projects of statewide significance that support the transit network and manage the operation
of public transportation services.
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.
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(2) The moneys described in subsection (1) of this section that remain after the distribution of
moneys described in subsection (1) of this section shall be distributed as follows:
(a) Conditioned upon the commission’s approval of a public transportation improvement plan, 90
percent to qualified entities;
(b) Five percent to public transportation service providers based on a competitive grant program
adopted by the commission by rule;
(c) Four percent to public transportation service providers to provide funding assistance to
cover the costs of improving public transportation services between two or more communities; and
(d) One percent to the Department of Transportation to establish a statewide public transpor-
tation technical resource center, the purpose of which is to assist public transportation service
providers in rural areas with technical assistance, training, transportation planning and information
technology.
(3) A portion of the 90 percent distribution under subsection (2)(a) of this section shall be dedi-
cated to transit services for older adults and individuals with disabilities. Each biennium the com-
mission shall first distribute the moneys transferred to the fund under ORS 184.751 as needed to
maintain funding that benefits older adults and individuals with disabilities in the amount distrib-
uted during the 2019-2021 biennium. Each biennium thereafter, the commission shall adjust this
amount upward or downward based on the rate of growth or decline of the Statewide Transportation
Improvement Fund. Moneys dedicated to transit services for older adults and individuals with disa-
bilities under this subsection shall be distributed as follows:
(a) Each transportation district and mass transit district shall receive that share of the moneys
as the population of the counties in which the district is situated, determined under ORS 190.510 to
190.610 last preceding apportionment of the moneys, bears to the total population of this state.
However, if two or more districts are situated in a single county, distribution of moneys under this
subsection shall be determined as though only the mass transit district is located in that county or,
if there are two or more transportation districts in the county, as though only the transportation
district with the highest population is located in that county.
(b) Each county in which no part of a mass transit district or transportation district is located
shall receive that share of the moneys as its population, determined under ORS 190.510 to 190.610
last preceding apportionment of the moneys, bears to the total population of this state.
(c) Each federally recognized Indian tribe shall receive that share of the moneys as the popu-
lation of the tribe residing in Oregon, determined by the commission by rule, bears to the total
population of this state.
(4) Each qualified entity under subsection (3) of this section shall receive an annual target
amount of $67,700. Each biennium, the commission shall adjust this amount upward or downward
based on the rate of growth or decline of the Statewide Transportation Improvement Fund.
(5) After a portion of the 90 percent distribution under subsection (2)(a) of this section is dis-
tributed to transit services for older adults and individuals with disabilities under subsection (3) of
this section, the commission shall distribute the remaining amount to qualified entities as follows:
(a) Each distribution must be in such shares that the amount of [tax paid, as required under ORS
320.550, in] the moneys described in ORS 184.751 (2) attributable to the area of each qualified
entity bears to the total amount of [the tax paid statewide] such moneys attributable to the entire
state, provided that each qualified entity receives an annual target amount of $100,000. Each
biennium, the commission shall adjust this amount upward or downward based on the rate of growth
or decline of the Statewide Transportation Improvement Fund.
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(b) If more than one mass transit district or transportation district is located within a single
county, the commission shall distribute the moneys to the larger district.
(6) The commission shall adopt by rule:
(a) A competitive grant program, by which a public transportation service provider may apply
for a percentage distribution under subsection (2)(b) of this section, and the terms and conditions
ofgrants.
(b) A competitive grant program, by which a public transportation service provider may apply
for a percentage distribution under subsection (2)(c) of this section, and the terms and conditions
ofgrants.
(c) A process to review and approve a public transportation improvement plan submitted under
subsection (7) of this section.
(d) Procedures for appealing a rejection of a public transportation improvement plan submitted
under subsection (7) of this section.
(e) Any other provisions or procedures that are necessary for the commission to carry out the
provisions of ORS 184.758 to 184.766.
(7) To be eligible to receive a percentage distribution under subsection (2)(a) of this section, a
qualified entity shall prepare and submit a public transportation improvement plan to the commis-
sion. The commission must approve the plan submitted by the qualified entity before the commission
may make a percentage distribution to the qualified entity.
(8) At a minimum, a public transportation improvement plan submitted under this section must
include:
(a) For each proposed project, the amount of moneys from the percentage distribution that would
be allocated to the project to fund the following:
(A) Increased frequency of bus service schedules in communities with a high percentage of
low-incomehouseholds;
(B) Procurement of buses that are powered by natural gas or electricity for use in areas with
a population of 200,000 or more;
(C) Implementation of programs to reduce fares for public transportation in communities with
a high percentage of low-income households;
(D) Expansion of bus routes and bus services to reach communities with a high percentage of
low-incomehouseholds;
(E) Improvement in the frequency and reliability of service connections between communities
inside and outside of the qualified entity’s service area;
(F) Coordination between public transportation service providers to reduce fragmentation in the
provision of transportation services;
(G) Implementation of programs to provide student transit services for students in grades 9
through 12; and
(H) Services for older adults and people with disabilities;
(b) For the current fiscal year, a summary of any plans and project proposals approved by an
advisory committee under ORS 184.761; and
(c) If a qualified entity was a recipient of a percentage distribution in the preceding fiscal year,
the amount of moneys received from the distribution that were allocated to a project for the pur-
poses described under paragraph (a) of this subsection.
(9) If practicable, as determined by the commission by rule each qualified entity shall spend at
least one percent of the amount received each year under subsection (2)(a) of this section to imple-
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ment programs to provide student transit services for students in grades 9 through 12.
(10) After the commission makes a distribution under subsection (2) of this section, qualified
entities may enter into intergovernmental agreements under ORS chapter 190 to combine the mon-
eys received for public transportation improvements.
(11) If the commission rejects a public transportation improvement plan or a grant application
submitted under this section, the commission shall notify the entity or provider in writing and state
the reasons for the rejection.
(12) The Department of Transportation shall make all grant applications submitted under this
section available to the public.
SECTION 4. ORS 184.766 is amended to read:
184.766. (1) Every qualified entity that receives a percentage distribution under ORS 184.758
shall submit the following to the Department of Transportation:
[(a) No later than 60 days after the end of the fiscal year, a report on any actions taken by a public
transportation service provider located within the area of a qualified entity to mitigate the impact of the
tax imposed under ORS 320.550 on passengers who reside in low-income communities;]
[(b)] (a) No later than 30 days after adoption, the annual budget for the upcoming fiscal year;
and
[(c)] (b) No later than 30 days after receipt of the final results of any audits of the qualified
entity or of a public transportation service provider located within the area of the qualified entity
as required by a local, state or federal oversight agency for purposes of statewide reporting, the
final results including, but not limited to:
(A) The state financial report required under ORS 291.040;
(B) The results of any comprehensive review completed by the Federal Transit Administration
or the department;
(C) Any information submitted by the qualified entity as a part of the requirements of a state-
wide audit in accordance with the federal Single Audit Act of 1984 (31 U.S.C. 7501 to 7507), as
amended by the Single Audit Act Amendments of 1996 (P.L. 104-156); and
(D) Any quarterly reports that detail project progress, outcomes achieved and the expenditure
of funds described under ORS 184.758 (2)(a).
(2) The Oregon Transportation Commission shall establish rules concerning the making of
agreements for the distributions made to qualified entities under ORS 184.758. Each agreement must
include a condition that requires a qualified entity to repay, in full, distributions paid to the quali-
fied entity, if the commission determines that the recipient has failed meet to any terms or condi-
tions of the agreement.
SECTION 5. ORS 316.164 is amended to read:
316.164. (1) Except as provided in subsection (3) of this section, if the Department of Revenue
makes the findings required under subsection (2) of this section, the department may require any
employer subject to ORS 316.162 to 316.221, except the state or its political subdivisions, to post a
surety bond, or irrevocable letter of credit issued by an insured institution, as defined in ORS
706.008, with the department, to secure future payment of amounts required to be withheld and paid
over to the department under ORS 316.162 to 316.221 [or 320.550]. The bond or letter of credit shall
be in an amount equal to the amounts required to be withheld upon the wages paid or estimated to
be paid by the employer for a period of four calendar quarters. The bond or letter of credit shall
be in a form acceptable to the department. Posting of the bond or letter of credit shall not relieve
the employer from withholding and paying over amounts based on wages paid by the employer under
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any provision of ORS 316.162 to 316.221 [or 320.550]. The department may, in its discretion, at any
time apply such bond or letter of credit or part thereof to the delinquencies or indebtedness of the
employer arising under any provision of ORS 316.162 to 316.221 [and 320.550] and accruing after the
date the bond or letter of credit was posted. Appeal of an action of the department under this sec-
tion shall not relieve an employer of the requirement during the pendency of the appeal.
(2) Before requiring an employer to post a bond or irrevocable letter of credit under subsection
(1) of this section, the department shall determine that the employer has failed to make payment to
the department of amounts required to be withheld and paid over under any provision of ORS
316.162 to 316.221 [or 320.550] for at least three calendar quarters, and the total amount of delin-
quent payments exceeds $2,500, exclusive of interest or penalties. For purposes of this subsection,
a payment shall not be considered delinquent if the employer’s liability to withhold is subject to
appeal to the tax court.
(3) The department shall not require a bond or irrevocable letter of credit to be posted under
this section if the employer elects to notify the department of the times of payment of wages to the
employees of the employer, and, notwithstanding ORS 316.197, to pay over amounts withheld within
three banking days after the dates the wages were paid.
(4) Before requiring an employer to post a bond or irrevocable letter of credit or make payment
of amounts required to be withheld in the manner prescribed in subsection (3) of this section, the
department shall attempt to obtain payment of delinquent amounts through other methods of col-
lection, however, the department is not required to seize or sell real or personal property in order
to comply with the requirements of this subsection.
(5) Any bond or irrevocable letter of credit required under subsection (1) of this section shall
become the sole property of the department and shall be held by the department to guarantee pay-
ment of withholding taxes by the employer. The bond or letter of credit shall be held for the benefit
of the State of Oregon, subject only to the provisions of subsection (6) of this section.The bond or
letter of credit shall be prior to all other liens, claims or encumbrances and shall be exempt from
any process, attachment, garnishment or execution.
(6) If an employer ceases to be an employer subject to ORS 316.162 to 316.221 [or 320.550], the
department shall, upon receipt of all payments due from the employer for withheld amounts, cancel
any bond or irrevocable letter of credit given under this section. Such bonds or letters of credit held
for the benefit of the State of Oregon shall first be applied to any indebtedness or deficiencies due
from the employer under ORS 316.162 to 316.221 [and 320.550] and accruing after the date the bond
or letter of credit was posted before any return is made to the employer. The employer shall have
no interest in such bond or letter of credit prior to full compliance with this section and all pro-
visions of ORS 316.162 to 316.221 [and 320.550].
(7) If an employer required to post a bond or irrevocable letter of credit or make payment of
amounts withheld in the manner prescribed under this section makes full payment of all delinquent
amounts due and owing at the time the bond, letter of credit or accelerated payment schedule was
required and makes payment of amounts due under ORS 316.162 to 316.221 [and 320.550] and files
returns required in connection with those payments in a timely manner for the succeeding four
calendar quarters, the department shall release the employer from the requirement to post the bond
or letter of credit or make accelerated payments of amounts withheld.
(8) If any employer fails to comply with subsections (1) to (7) of this section, the Oregon Tax
Court, upon commencement of an action by the department for that purpose, may order the employer
to post the required bond or irrevocable letter of credit or make accelerated payments of amounts
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withheld. The employer’s failure to obey an order of the court is punishable by contempt. If the
Oregon Tax Court determines that an order of compliance enforceable by contempt proceedings will
not assure the payment of withheld taxes by the employer, the court may enjoin the employer from
further employing individuals in this state or continuing in business therein until the employer has
complied with subsections (1) to (7) of this section.
SECTION 6. ORS 316.169 is amended to read:
316.169. (1) If a lender, surety or other person who is not an employer with respect to an em-
ployee pays wages directly to the employee, or to an agent on behalf of the employee, the lender,
surety or other person shall deduct and retain from the wages, and shall be liable to this state for,
an amount equal to the amount required to be withheld from the employee’s wages by the employer
under ORS 316.167 [and 320.550].
(2) A lender, surety or other person described under this section shall file a combined quarterly
tax report and make payment of the tax or assessment that is due in the time and manner prescribed
for employers under ORS 316.168.
(3) Amounts paid under this section shall be credited against the liability of the employer under
ORS 316.167 [and 320.550].
(4) A lender, surety or other person described under this section shall be considered to be an
employer with respect to withholdings made under this section or required to be made under this
section for purposes of ORS 316.191, 316.197, 316.202, 316.207[,] and 316.212 [and 320.550].
(5) The employer of an employee that receives wages from a lender, surety or other person shall
not be discharged from any liability or other obligation under ORS 316.162 to 316.221 [or 320.550]
except as provided for in subsection (3) of this section.
SECTION 7. ORS 316.197 is amended to read:
316.197. (1)(a) Except as provided under ORS 316.191 or paragraph (b) of this subsection, within
the time that each employer is required to pay over taxes withheld for federal income tax purposes
for any period, the employer shall pay over to the Department of Revenue or to a financial agent
of the department the amounts required to be withheld under ORS 316.167[ ,] and 316.172 [and
320.550] for the same period. Any employer not required to withhold federal income taxes for any
period but who is required to deduct and retain amounts from wages paid to an employee under ORS
316.167[,] and 316.172 [and 320.550] for the same period shall pay over to the department, or finan-
cial agent of the department, taxes withheld for the period, within the time and in the manner, as
if the employer were required to withhold taxes for the period under federal law.
(b) Notwithstanding the provisions of paragraph (a) of this subsection, any employer of agricul-
tural employees who is not required to withhold federal income taxes for any period but who is re-
quired to deduct and retain amounts from wages paid to those employees under ORS 316.167 and
316.172 shall pay over to the department, or financial agent of the department, taxes so withheld
at the same time and for the same period for which the employer is required to pay over employer
and employee taxes under chapter 21 of the Internal Revenue Code (Federal Insurance Contributions
Act).
(2) Every amount so paid over shall be accounted for as part of the collections under this
chapter. No employee has any right of action against an employer in respect of any moneys deducted
from wages and paid over in compliance or intended compliance with this section.
(3) If any amount required to be withheld and paid over to the department is delinquent, interest
shall accrue at the rate prescribed under ORS 305.220 on that amount from the last day of the month
following the end of the calendar quarter within which the amount was required to be paid to the
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department to the date of payment. The provisions of this subsection shall not relieve any employer
from liability for a late payment penalty under any other provision of law.
SECTION 8. ORS 316.202 is amended to read:
316.202. (1) With each payment made to the Department of Revenue, every employer shall de-
liver to the department, on a form prescribed by the department showing the total amount of with-
held taxes in accordance with ORS 316.167[ ,]and 316.172 [and 320.550], and supply any other
information as the department may require.The employer is charged with the duty of advising the
employee of the amount of moneys withheld, in accordance with any regulations as the department
may prescribe, using printed forms furnished or approved by the department for this purpose.
(2) Except as provided in subsection (5) of this section, every employer shall submit a combined
quarterly return to the department on a form provided by it showing the number of payments made
and the withheld taxes paid during the quarter. The report shall be filed with the department on
or before the last day of the month following the end of the quarter.
(3) The employer shall make an annual return to the department on forms provided or approved
by it, summarizing the total compensation paid and the taxes withheld for all employees during the
calendar year and shall file the same with the department on or before the due date of the corre-
sponding federal return for the year for which report is made. Failure to file the annual report
without reasonable excuse on or before the 30th day after notice has been given to the employer
of failure subjects the employer to a penalty of $100. The department may by rule require additional
information the department finds necessary to substantiate the annual return, including but not
limited to copies of federal form W-2 for individual employees, and may prescribe circumstances
under which the filing requirement imposed by this subsection is waived.
(4) The employer shall indicate on the return required by subsection (3) of this section whether
the employer offers a qualified retirement plan, as listed in ORS 178.215 (8), that would allow the
employer to obtain an exemption from offering employees enrollment in the retirement plan devel-
oped under ORS 178.205. The department shall provide a means on the return by which the employer
may make this indication.
(5) Notwithstanding the provisions of subsection (2) of this section, employers of agricultural
employees may submit returns annually showing the number of payments made and the withheld
taxes paid. However, such employers shall make and file a combined quarterly tax report with re-
spect to other tax programs, as required by ORS 316.168.
(6) In addition to any other penalty required by law:
(a) A person who fails to substantiate a report required under subsection (3) of this section, or
who files incomplete or incorrect substantiation, shall be subject to a penalty of $50 per federal form
W-2 after the date on which the substantiation is due, up to a maximum penalty of $2,500.
(b) A person who knowingly fails to substantiate a report required under subsection (3) of this
section, or who knowingly files incomplete or incorrect substantiation, shall be subject to a penalty
of $250 per federal form W-2 after the date on which the substantiation is due, up to a maximum
penalty of $25,000.
SECTION 9. ORS 316.207 is amended to read:
316.207. (1) Every employer who deducts and retains any amount under ORS 316.162 to 316.221
[and 320.550] shall hold the same in trust for the State of Oregon and for the payment thereof to the
Department of Revenue in the manner and at the time provided in ORS 316.162 to 316.221.
(2) At any time the employer fails to remit any amount withheld, the department may enforce
collection by the issuance of a distraint warrant for the collection of the delinquent amount and all
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penalties, interest and collection charges accrued thereon. The warrant shall be issued, recorded
and proceeded upon in the same manner and shall have the same force and effect as is prescribed
with respect to warrants for the collection of delinquent income taxes.
(3)(a) In the case of an employer that is assessed pursuant to the provisions of ORS 305.265 (12)
and 314.407 (1), the department may issue a notice of liability to any officer, employee or member
described in ORS 316.162 (1)(b) of the employer within three years from the time of assessment.
Within 30 days from the date the notice of liability is mailed to the officer, employee or member, the
officer, employee or member shall pay the assessment, plus penalties and interest, or advise the de-
partment in writing of objections to the liability and, if desired, request a conference. Any confer-
ence shall be governed by the provisions of ORS 305.265 pertaining to a conference requested from
a notice of deficiency.
(b) After a conference or, if no conference is requested, a determination of the issues considering
the written objections, the department shall mail the officer, employee or member a conference let-
ter affirming, canceling or adjusting the notice of liability. Within 90 days from the date the con-
ference letter is mailed to the officer, employee or member, the officer, employee or member shall
pay the assessment, plus penalties and interest, or appeal to the tax court in the manner provided
for an appeal from a notice of assessment.
(c) If neither payment nor written objection to the notice of liability is received by the depart-
ment within 30 days after the notice of liability has been mailed, the notice of liability becomes final.
In this event, the officer, employee or member may appeal the notice of liability to the tax court
within 90 days after it became final in the manner provided for an appeal from a notice of assess-
ment.
(4)(a) In the case of a failure to file a withholding tax report on the due date, governed by the
provisions of ORS 305.265 (10) and 314.400, the department, in addition to the provisions of ORS
305.265 (10) and 314.400, may send notices of determination and assessment to any officer, employee
or member described in ORS 316.162 (1)(b) any time within three years after the assessment of an
employer described in ORS 316.162 (1)(a). The time of assessment against the officer, employee or
member shall be 30 days after the date the notice of determination and assessment is mailed. Within
30 days from the date the notice of determination and assessment is mailed to the officer, employee
or member, the officer, employee or member shall pay the assessment, plus penalties and interest,
or advise the department in writing of objections to the assessment, and if desired, request a con-
ference. Any conference shall be governed by the provisions of ORS 305.265 pertaining to a confer-
ence requested from a notice of deficiency.
(b) After a conference or, if no conference is requested, a determination of the issues considering
the written objections, the department shall mail the officer, employee or member a conference let-
ter affirming, canceling or adjusting the notice of determination and assessment. Within 90 days
from the date the conference letter is mailed to the officer, employee or member, the officer, em-
ployee or member shall pay the assessment, plus penalties and interest, or appeal in the manner
provided for an appeal from a notice of assessment.
(c) If neither payment nor written objection to the notice of determination and assessment is
received by the department within 30 days after the notice of determination and assessment has
been mailed, the notice of determination and assessment becomes final.In this event, the officer,
employee or member may appeal the notice of determination and assessment to the tax court within
90 days after it became final in the manner provided for an appeal from a notice of assessment.
(5)(a) More than one officer or employee of a corporation may be held jointly and severally lia-
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ble for payment of withheld taxes.
(b) Notwithstanding the provisions of ORS 314.835, 314.840 or 314.991, if more than one officer
or employee of a corporation may be held jointly and severally liable for payment of withheld taxes,
the department may require any or all of the officers, members or employees who may be held liable
to appear before the department for a joint determination of liability. The department shall notify
each officer, member or employee of the time and place set for the determination of liability.
(c) Each person notified of a joint determination under this subsection shall appear and present
any information as is necessary to establish that person’s liability or nonliability for payment of
withheld taxes to the department. If any person notified fails to appear, the department shall make
its determination on the basis of all the information and evidence presented. The department’s de-
termination shall be binding on all persons notified and required to appear under this subsection.
(d)(A) If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.404 to 305.560 by any
person determined to be liable for unpaid withholding taxes under this subsection, each person re-
quired to appear before the department under this subsection shall be impleaded by the plaintiff.
The department may implead any officer, employee or member who may be held jointly and severally
liable for the payment of withheld taxes. Each person impleaded under this paragraph shall be made
a party to the action before the tax court and shall make available to the tax court any information
as was presented before the department, as well as any other information as may be presented to
thecourt.
(B) The court may determine that one or more persons impleaded under this paragraph are lia-
ble for unpaid withholding taxes without regard to any earlier determination by the department that
an impleaded person was not liable for unpaid withholding taxes.
(C) If any person required to appear before the court under this subsection fails or refuses to
appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court,
the court shall make its determination on the basis of all the evidence introduced. All such evidence
shall constitute a public record and shall be available to the parties and the court notwithstanding
ORS 314.835, 314.840 or 314.991. The determination of the tax court shall be binding on all persons
made parties to the action under this subsection.
(e) Nothing in this section shall be construed to preclude a determination by the department or
the Oregon Tax Court that more than one officer, employee or member are jointly and severally li-
able for unpaid withholding taxes.
SECTION 10. ORS 316.212 is amended to read:
316.212. The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter,
as to the audit and examination of returns, periods of limitation, determinations of and notices of
deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, confer-
ences, judicial appeals, stays of collection pending appeal, confidentiality of returns and the related
penalties, and the related procedures, apply to employers subject to the provisions of ORS 316.162
to 316.221 [and 320.550], and for these purposes any amount deducted or required to be deducted and
remitted to the Department of Revenue under ORS 316.162 to 316.221 [and 320.550] is considered the
tax of the employer and with respect to the amount the employer is considered as a taxpayer.
SECTION 11. The amendments to ORS 184.751, 184.758, 184.766, 316.164, 316.169, 316.197,
316.202, 316.207 and 316.212 by sections 2 to 10 of this 2025 Act and the repeal of ORS 320.550,
320.555 and 320.560 by section 1 of this 2025 Act apply to calendar years beginning on or after
January 1, 2026.
SECTION 12.This 2025 Act takes effect on the 91st day after the date on which the 2025
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regular session of the Eighty-third Legislative Assembly adjourns sine die.
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