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OregonHB 41482026 Regular SessionHouseWALLET

Relating to local taxation; and prescribing an effective date.

Sponsored By: Courtney Neron Misslin (Democratic), Cyrus Javadi (Democratic), Jules Walters (Democratic), Suzanne Weber (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

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

Grant funding option for small hospitality businesses

Beginning January 1, 2027, Oregon local governments can fund resiliency grants for small restaurant and lodging businesses. Grants can use net revenue from new or increased local lodging taxes, after collection reimbursement charges. Grants count toward the required minimum 50% share for tourism-related uses under the new spending rules. Local governments decide whether to offer grants, and the law sets no grant amount.

Local lodging taxes get broader uses

Beginning January 1, 2027, Oregon local governments can choose new spending rules for new or increased lodging taxes. At least 50% of net revenue must fund tourism promotion, tourism facilities, related debt, or small-business resiliency grants—down from 70%. Up to 50%, instead of 30%, can fund emergency or other city or county services, including through substitute districts. Eligible unspent revenue collected before the act took effect can also follow these rules. This includes specified revenue tied to the July 1, 2003 rate and later increases. Covered tourism spending shares can fall, regardless of when established, but must follow the revised allocation rules. The law does not automatically change lodging tax rates.

Sponsors & Cosponsors

Sponsors

  • Courtney Neron Misslin

    Democratic • Senate

  • Cyrus Javadi

    Democratic • House

  • Jules Walters

    Democratic • House

  • Suzanne Weber

    Republican • Senate

Cosponsors

  • Dacia Grayber

    Democratic • House

  • James Manning Jr.

    Democratic • Senate

  • Ken Helm

    Democratic • House

  • Lew Frederick

    Democratic • Senate

  • Mark Gamba

    Democratic • House

  • Sarah McDonald

    Democratic • House

  • Wlnsvey Campos

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 70 • No: 22

Senate vote • 3/5/2026

Third reading. Carried by Weber. Passed.

Yes: 23 • No: 6

Senate vote • 3/2/2026

Finance and Revenue: Heard and Reported Out

Yes: 3 • No: 2

House vote • 2/25/2026

Third reading. Carried by Javadi, Walters. Passed.

Yes: 40 • No: 12

House vote • 2/19/2026

Revenue: Heard and Reported Out with Amendments

Yes: 4 • No: 2

Actions Timeline

  1. Chapter 121, (2026 Laws): Effective date June 5, 2026.

    4/13/2026House

  2. Governor signed.

    4/7/2026House

  3. President signed.

    3/6/2026Senate

  4. Speaker signed.

    3/6/2026House

  5. Third reading. Carried by Weber. Passed.

    3/5/2026Senate

  6. Minority Report withdrawn.

    3/5/2026Senate

  7. Second reading.

    3/4/2026Senate

  8. Minority Recommendation: Do pass with different amendments. (Printed B-Eng. Minority)

    3/3/2026Senate

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

    3/3/2026Senate

  10. Work Session held.

    3/2/2026Senate

  11. Public Hearing held.

    3/2/2026Senate

  12. Referred to Finance and Revenue.

    2/26/2026Senate

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

    2/26/2026Senate

  14. Third reading. Carried by Javadi, Walters. Passed.

    2/25/2026House

  15. Second reading.

    2/24/2026House

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

    2/23/2026House

  17. Work Session held.

    2/19/2026House

  18. Work Session held.

    2/18/2026House

  19. Public Hearing held.

    2/9/2026House

  20. Referred to Revenue.

    2/2/2026House

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

    2/2/2026House

Bill Text

  • HREV Amendment -1 (Proposed)

    2/19/2026

    PDF

  • HREV Amendment -11 (Proposed)

    2/19/2026

    PDF

  • HREV Amendment -6 (Proposed)

    2/19/2026

    PDF

  • HREV Amendment -7 (Adopted)

    2/19/2026

    PDF

  • HREV Amendment -1 (Proposed)

    2/18/2026

    PDF

  • HREV Amendment -11 (Proposed)

    2/18/2026

    PDF

  • HREV Amendment -6 (Proposed)

    2/18/2026

    PDF

  • HREV Amendment -7 (Proposed)

    2/18/2026

    PDF

  • A-Engrossed

    PDF

  • Enrolled

    PDF

  • House Amendments to Introduced

    PDF

  • Introduced

    PDF

  • Minority Report to B-Engrossed

    PDF

  • Senate Minority Amendments to A-Engrossed

    PDF

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