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OregonHB 22712025 Regular SessionHouseWALLET

Relating to employer taxes.

Sponsored By: Boomer Wright (Republican)

Became Law

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

2025 unemployment tax credit for employers

Oregon creates a nonrefundable credit against employer unemployment insurance taxes for calendar year 2025. You qualify if your 2025 UI tax rate is at least 2.5 percentage points lower than your 2024 rate. You also must have had a 2020 rate under ORS 657.430 and no rate under ORS 657.480 in any year starting 2021. The credit equals the smaller of your 2025 UI taxes due or $5,000. No credit applies if that amount is under $100. You must file all 2024 and 2025 wage reports on time and pay all 2024 and 2025 UI taxes on time. As of January 1, 2025, you must have paid all past-due UI taxes and related charges or be on a repayment plan accepted by the Employment Department. This temporary credit section is repealed January 2, 2027.

Sponsors & Cosponsors

Sponsor

  • Boomer Wright

    Republican • House

Cosponsors

  • Bobby Levy

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 90 • No: 0

Senate vote • 6/25/2025

Rules suspended. Third reading. Carried by Smith DB. Passed.

Yes: 28 • No: 0

Senate vote • 6/24/2025

Finance and Revenue: Heard and Reported Out

Yes: 5 • No: 0

House vote • 6/20/2025

Third reading. Carried by Wright. Passed.

Yes: 50 • No: 0

House vote • 6/16/2025

Revenue: Heard and Reported Out with Amendments

Yes: 7 • No: 0

Actions Timeline

  1. Chapter 563, (2025 Laws): Effective date January 1, 2026.

    8/13/2025House

  2. Governor signed.

    7/24/2025House

  3. President signed.

    6/26/2025Senate

  4. Speaker signed.

    6/26/2025House

  5. Rules suspended. Third reading. Carried by Smith DB. Passed.

    6/25/2025Senate

  6. Second reading.

    6/25/2025Senate

  7. Recommendation: Do pass the A-Eng. bill.

    6/25/2025Senate

  8. Public Hearing and Work Session held.

    6/24/2025Senate

  9. Referred to Finance and Revenue.

    6/20/2025Senate

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

    6/20/2025Senate

  11. Third reading. Carried by Wright. Passed.

    6/20/2025House

  12. Second reading.

    6/19/2025House

  13. Recommendation: Do pass with amendments and be printed A-Engrossed.

    6/18/2025House

  14. Public Hearing and Work Session held.

    6/16/2025House

  15. Public Hearing held.

    3/4/2025House

  16. Public Hearing cancelled.

    2/13/2025House

  17. Referred to Revenue.

    1/17/2025House

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

    1/13/2025House

Bill Text

  • Enrolled

    6/25/2025

    PDF

  • A-Engrossed

    6/18/2025

    PDF

  • House Amendments to Introduced

    6/18/2025

    PDF

  • HREV Amendment -2 (Adopted)

    6/16/2025

    PDF

  • HREV Amendment -1 (Proposed)

    3/4/2025

    PDF

  • HREV Amendment -1 (Proposed)

    2/13/2025

    PDF

  • Introduced

    1/10/2025

    PDF

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