PRIA Logo™
OregonSB 7992025 Regular SessionSenateWALLET

Relating to administration of taxes; and prescribing an effective date.

Sponsored By: Sponsor information unavailable

Signed by Governor

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

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

Three unfiled returns trigger steep penalties

Taxpayers face a penalty when three consecutive years of required returns remain unfiled by the third year’s deadline, including extensions. Each year’s penalty equals 100% of that year’s tax after credits and prepayments. The combined penalties covered by the legal cap cannot exceed 100% of the tax liability for any year. This covers state taxes and local taxes administered by Oregon’s revenue department, but excludes county-collected property taxes.

Tax appeal deadlines and collection pauses

The law extends the 90-day appeal deadline to more state taxes and local taxes administered by Oregon’s revenue department. The clock starts on the assessment or refund-denial notice date; certain income-tax assessments have a separate two-year window after full payment. Collection of covered additional taxes, interest, and penalties pauses during a tax court appeal. The department can collect if delay threatens collection or the appeal position is frivolous, and the court can require a bond. Property-tax pauses require a request and a court finding of substantial public interest; paying during an appeal preserves refund rights.

Early tax filings count on due dates

An early Oregon tax return counts as filed on its regular legal due date. An advance payment made with that return counts as paid on the same date. Extensions do not change that date. This applies to covered tax years or periods beginning on or after January 1, 2025. For returns or payments under ORS 317A.100–317A.158, it applies to tax years beginning on or after January 1, 2022.

More taxes covered for government suppliers

The law broadens which taxes count under rules for suppliers to state and local taxing agencies. These suppliers provide goods, services, or real estate space. Covered taxes include state taxes and local taxes administered by Oregon’s revenue department. County-collected property taxes are excluded.

Lottery prizes get a $600 tax cutoff

Oregon lottery ticket sales and prizes of $600 or less are exempt from state and local taxes under this rule. Prizes over $600 are subject to applicable state and local taxes, including taxes based on net income. Multistate prizes count when Oregon’s lottery belongs to the association and the winning ticket was sold in Oregon.

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: 93 • No: 1

House vote • 6/11/2025

Third reading. Carried by Nathanson. Passed.

Yes: 54 • No: 1

House vote • 5/27/2025

Revenue: Heard and Reported Out

Yes: 7 • No: 0

Senate vote • 3/17/2025

Third reading. Carried by Starr. Passed.

Yes: 27 • No: 0

Senate vote • 3/12/2025

Finance and Revenue: Heard and Reported Out

Yes: 5 • No: 0

Actions Timeline

  1. Effective on the 91st day following adjournment sine die.

    6/23/2025Senate

  2. Chapter 371, 2025 Laws.

    6/23/2025Senate

  3. Governor signed.

    6/20/2025Senate

  4. Speaker signed.

    6/12/2025House

  5. President signed.

    6/12/2025Senate

  6. Third reading. Carried by Nathanson. Passed.

    6/11/2025House

  7. Rules suspended. Carried over to June 11, 2025 Calendar.

    6/10/2025House

  8. Rules suspended. Carried over to June 10, 2025 Calendar.

    6/9/2025House

  9. Rules suspended. Carried over to June 9, 2025 Calendar.

    6/5/2025House

  10. Rules suspended. Carried over to June 5, 2025 Calendar.

    6/4/2025House

  11. Rules suspended. Carried over to June 4, 2025 Calendar.

    6/3/2025House

  12. Rules suspended. Carried over to June 3, 2025 Calendar.

    6/2/2025House

  13. Second reading.

    5/29/2025House

  14. Recommendation: Do pass.

    5/28/2025House

  15. Work Session held.

    5/27/2025House

  16. Public Hearing held.

    4/15/2025House

  17. Referred to Revenue.

    3/18/2025House

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

    3/18/2025House

  19. Third reading. Carried by Starr. Passed.

    3/17/2025Senate

  20. Second reading.

    3/13/2025Senate

  21. Recommendation: Do pass.

    3/13/2025Senate

  22. Work Session held.

    3/12/2025Senate

  23. Public Hearing held.

    1/27/2025Senate

  24. Referred to Finance and Revenue.

    1/17/2025Senate

  25. Introduction and first reading. Referred to President's desk.

    1/13/2025Senate

Bill Text

Related Bills

Back to State Legislation