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OregonHB 20732025 Regular SessionHouseWALLET

Relating to the correction of erroneous material in Oregon tax law; and prescribing an effective date.

Sponsored By: Sponsor information unavailable

Became Law

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Bill Overview

Analyzed Economic Effects

7 provisions identified: 0 benefits, 2 costs, 5 mixed.

Immediate taxes when buildings are removed

If an assessor believes a building or improvement was or will be removed, the assessor can estimate taxes tied to it. The assessor can demand immediate payment for unpaid taxes for current and prior years. The owner is treated like a personal property taxpayer for collection. You may seek review under ORS 311.467. Collected taxes are credited to the real property account.

Business tax conformity and credit cleanup

For corporate excise tax rules, Oregon uses the federal tax code as it was on December 31, 2023. For taxable income, the federal rules that apply to each taxpayer’s tax year still control. The law cleans up the list of business tax credits by removing credits that are repealed. C corporations generally cannot claim those credits through an S corporation, but S corp shareholders may get a pass-through share. It also removes an obsolete cite in how insurers compute Oregon taxable income; the method stays the same.

Amusement device tax and Youth Corps funding

If you operate amusement devices, you pay $10 for each device. The Department of Revenue sends this money to the State Treasury every quarter. The money is used by the Higher Education Coordinating Commission for Oregon Youth Corps programs. The law also splits receipts from the ORS 320.011 and 320.012 taxes: 75% is a pool. Of that 75%, 43.2% goes to the General Fund, 9.7% to the Higher Education Coordinating Commission for the Youth Corps, and 47.1% to counties. The other 25% of total receipts goes to the Higher Education Coordinating Commission for the Youth Corps.

When these tax changes start

This 2025 Act takes effect on the 91st day after the 2025 regular session adjourns sine die. That date applies unless a section gives a different start date.

Cleans up older fuel tax rules

The law clarifies that ORS 319.010 to 319.420 do not change or repeal ORS 319.510 to 319.880. ORS 319.430 is repealed. Rights and duties that arose before June 16, 1945, under earlier fuel tax laws are preserved.

Old property tax section repealed

The law repeals ORS 309.310. Anyone who relied on that section no longer has those rights or duties.

Old tax credits repealed, refunds process updated

The law repeals these tax sections: ORS 315.174, 316.852, 317.122, 317.152, 317.153, 317.154, and 317.488. Taxpayers cannot use those provisions anymore. Net corporate excise tax revenue stays in the General Fund. The Department of Revenue may keep a $1,000,000 working balance to process refunds. A reference to a repealed refund item is also removed.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 92 • No: 1

Senate vote • 4/30/2025

Third reading. Carried by Meek. Passed.

Yes: 27 • No: 1

Senate vote • 4/21/2025

Finance and Revenue: Heard and Reported Out

Yes: 4 • No: 0

House vote • 4/7/2025

Third reading. Carried by Reschke. Passed.

Yes: 54 • No: 0

House vote • 3/27/2025

Revenue: Heard and Reported Out

Yes: 7 • No: 0

Actions Timeline

  1. Chapter 36, (2025 Laws): effective on the 91st day following adjournment sine die.

    5/20/2025House

  2. Governor signed.

    5/8/2025House

  3. President signed.

    5/1/2025Senate

  4. Speaker signed.

    5/1/2025House

  5. Third reading. Carried by Meek. Passed.

    4/30/2025Senate

  6. Carried over to 04-30 by unanimous consent.

    4/29/2025Senate

  7. Carried over to 04-29 by unanimous consent.

    4/28/2025Senate

  8. Second reading.

    4/24/2025Senate

  9. Recommendation: Do pass.

    4/24/2025Senate

  10. Work Session held.

    4/21/2025Senate

  11. Public Hearing held.

    4/16/2025Senate

  12. Referred to Finance and Revenue.

    4/8/2025Senate

  13. First reading. Referred to President's desk.

    4/8/2025Senate

  14. Third reading. Carried by Reschke. Passed.

    4/7/2025House

  15. Rules suspended. Carried over to April 7, 2025 Calendar.

    4/3/2025House

  16. Second reading.

    4/2/2025House

  17. Recommendation: Do pass.

    4/1/2025House

  18. Work Session held.

    3/27/2025House

  19. Public Hearing held.

    1/23/2025House

  20. Referred to Revenue.

    1/17/2025House

  21. First reading. Referred to Speaker's desk.

    1/13/2025House

Bill Text

  • Enrolled

    4/30/2025

    PDF

  • Introduced

    1/10/2025

    PDF

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