Did not become law. It stopped in the House of Representatives's Revenue Committee on June 27, 2025. The 2025 session has ended.
2025 Regular Session
House Bill 2115
Eliminates the general rule that a sale made to a state where a taxpayer is not taxable is considered a sale in Oregon for the apportionment of business income for corporate excise tax purposes.
What it does
The synopsis the Legislative Assembly published with the bill.
Digest: The Act ends the rule that a sale made to a state where the seller is not taxed is a sale in Oregon for the apportionment of business income for tax purposes. (Flesch Readability Score: 60.6). Eliminates the general rule that a sale made to a state where a taxpayer is not taxable is considered a sale in Oregon for the apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Sponsors
Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.
In the House of Representatives
Sponsor
Its course
January 13 to June 27, 2025, on one scale. In the top row each mark is a day something happened; taller marks are busier days.
Each committee stop sits inside its chamber.
Every action3 actions on 3 days
In the House of RepresentativesJan 13 to Jun 27 · stopped165 days
Waiting for a committeeJan 13 to Jan 174 days
RevenueJan 17 to Jun 27 · stopped161 days
Text
Each version as the Legislative Assembly printed it.
l9n doesn't hold this bill's text yet.
What happened
In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.
In the House of Representatives Jan 13 – Jun 27
- Jan 13Introduced
- Jan 17Sent to Revenue
- Jun 27Died when the session ended
All 3 actions, as published
- Jan 13First reading. Referred to Speaker's desk.House of Representatives
- Jan 17Referred to Revenue.House of Representatives
- Jun 27In committee upon adjournment.House of Representatives