l9n/ Oregon

2025 Regular Session

House Bill 2437

Requires a taxpayer to list information about persons to whom the taxpayer has paid compensation that is claimed as a business deduction on the taxpayer's federal income tax return.

Did not become law. It stopped in the House of Representatives's Revenue Committee on June 27, 2025. The 2025 session has ended.

What it does

The synopsis the Legislative Assembly published with the bill.

Digest: The Act requires a taxpayer to list on tax return the name, the date of birth and the Social Security number of the persons for whom taxpayer has deducted pay. The Act taxes the amounts that are paid to the persons for whom this is not listed. (Flesch Readability Score: 65.9). Requires a taxpayer to list information about persons to whom the taxpayer has paid compensation that is claimed as a business deduction on the taxpayer's federal income tax return. Requires the taxpayer to add back amounts paid to the person for whom the information is not provided. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. 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

1 co-sponsor

Boomer Wright

In the Senate

    1 co-sponsor

    Todd Nash

    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

    1. Jan 13Introduced
    2. Jan 17Sent to Revenue
    3. Jun 27Died when the session ended
    All 3 actions, as published
    1. Jan 13First reading. Referred to Speaker's desk.House of Representatives
    2. Jan 17Referred to Revenue.House of Representatives
    3. Jun 27In committee upon adjournment.House of Representatives