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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 379
Sponsored by Senator WEBER; Senators BONHAM, LINTHICUM (at the request of former Senator Lynn Findley)
(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 makes certain pharmacy drug sale receipts not taxed by the corporate activity
tax for all tax years. (Flesch Readability Score: 62.8).
Removes the sunset on the exemption for receipts from the sale of prescription drugs by certain
pharmacies.
A BILL FOR AN ACT
Relating to an exemption for pharmacy receipts under the corporate activity tax; amending section
16, chapter 82, Oregon Laws 2022.
Be It Enacted by the People of the State of Oregon:
SECTION 1. Section 16, chapter 82, Oregon Laws 2022, as amended by section 5, chapter 52,
Oregon Laws 2024, is amended to read:
Sec. 16. (1) The amendments to ORS 284.368 by section 1, chapter 82, Oregon Laws 2022, apply
to fiscal years beginning on or after July 1, 2022.
(2) The amendments to sections 3 and 5, chapter 589, Oregon Laws 2021, by sections 3 and 4,
chapter 82, Oregon Laws 2022, apply to tax years beginning on or after January 1, 2022, and before
January 1, 2026, and to estimated payments due on and after June 15, 2022.
(3) The amendments to section 2, chapter 527, Oregon Laws 2021, by section 8, chapter 82,
Oregon Laws 2022, apply to applications for precertification under section 4, chapter 527, Oregon
Laws 2021, and applications for exemption under section 5, chapter 527, Oregon Laws 2021, without
precertification, filed on or after June 3, 2022.
(4) [Section 10, chapter 82, Oregon Laws 2022,] Notwithstanding ORS 315.037, ORS 317A.123
applies to all tax years beginning on or after January 1, 2022[, and before January 1, 2026].
(5) [Sections 13 and 15, chapter 82, Oregon Laws 2022,] ORS 316.031 and 317.346 apply to tax
years beginning on or after January 1, 2023, and before January 1, 2029, and to any tax year to
which a net operating loss arising in those tax years is carried back.
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 828