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OregonHB 40162026 Regular SessionHouseWALLET

Relating to tax compliance; and prescribing an effective date.

Sponsored By: Sponsor information unavailable

Became Law

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

New tax rules for state contracts and licenses

Beginning January 1, 2027, state agencies (not political subdivisions) may not award, renew, extend, or increase contracts over $250,000 unless the provider and each owner give a Department of Revenue certificate dated within six months; smaller contracts can proceed with an attestation of tax compliance. Providers and each owner must also certify under penalty of perjury that they are not violating tax laws when contracting, renewing, extending, or increasing a contract. If DOR finds you refused to file or pay taxes and cannot collect, agencies must deny or suspend your license until you get a certificate; when you are in good standing, DOR must issue certificates within 14 days of request. DOR can set up installment plans with interest and issue a provisional certificate while you stay current; if you default without reasonable cause, the plan and certificate end and agencies are told. The law also treats local governments that use DOR to collect local taxes as “agencies” for these compliance rules.

Study to improve business registry for taxes

The Secretary of State studies how to improve business registry data to support tax‑law compliance. A preliminary report is due by December 31, 2026, and a final report by the end of the 2027 session. This study authority ends January 2, 2028.

More funding for tax compliance work

The law adds funding in 2025–2027 for the Department of Revenue to carry out these rules: $262,503 for the Personal Tax and Compliance Division, $41,928 for the Business Division, and $44,417 for the Collections Division. It also raises their spending limits by $6,358, $42,626, and $25,721 for that biennium. This is an internal budget change and does not change tax rates or who owes.

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: 86 • No: 47

Senate vote • 3/6/2026

Third reading. Carried by Frederick. Passed.

Yes: 18 • No: 11

House vote • 3/4/2026

Third reading. Carried by Nathanson. Passed.

Yes: 35 • No: 21

legislature vote • 3/2/2026

Ways and Means: Heard and Reported Out with Amendments

Yes: 28 • No: 14

House vote • 2/11/2026

Revenue: Heard and Reported Out with Amendments

Yes: 5 • No: 1

Actions Timeline

  1. Chapter 102, (2026 Laws): Effective date June 5, 2026.

    4/13/2026House

  2. Governor signed.

    4/7/2026House

  3. President signed.

    3/10/2026Senate

  4. Speaker signed.

    3/10/2026House

  5. Third reading. Carried by Frederick. Passed.

    3/6/2026Senate

  6. Second reading.

    3/5/2026Senate

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

    3/5/2026Senate

  8. Referred to Ways and Means.

    3/4/2026Senate

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

    3/4/2026Senate

  10. Third reading. Carried by Nathanson. Passed.

    3/4/2026House

  11. Second reading.

    3/3/2026House

  12. Recommendation: Do pass with amendments and be printed B-Engrossed.

    3/3/2026House

  13. Work Session held.

    3/2/2026House

  14. Returned to Full Committee.

    2/27/2026House

  15. Work Session held.

    2/27/2026House

  16. Assigned to Subcommittee On Capital Construction.

    2/25/2026House

  17. Referred to Ways and Means by prior reference.

    2/13/2026House

  18. Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference.

    2/13/2026House

  19. Work Session held.

    2/11/2026House

  20. Public Hearing held.

    2/2/2026House

  21. Referred to Revenue with subsequent referral to Ways and Means.

    2/2/2026House

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

    2/2/2026House

Bill Text

  • Enrolled

    3/6/2026

    PDF

  • B-Engrossed

    3/3/2026

    PDF

  • House Amendments to A-Engrossed

    3/3/2026

    PDF

  • JWM Amendment -A7 (Adopted)

    3/2/2026

    PDF

  • JWMCC Amendment -A4 (Proposed)

    2/27/2026

    PDF

  • JWMCC Amendment -A6 (Proposed)

    2/27/2026

    PDF

  • A-Engrossed

    2/13/2026

    PDF

  • House Amendments to Introduced

    2/13/2026

    PDF

  • HREV Amendment -2 (Adopted)

    2/11/2026

    PDF

  • HREV Amendment -1 (Proposed)

    2/9/2026

    PDF

  • Introduced

    1/28/2026

    PDF

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