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 3713
Removes the 15-year limitation on the carryforward of net operating losses by corporate excise taxpayers.
What it does
The synopsis the Legislative Assembly published with the bill.
Digest: The Act allows corporate NOLs to be carried forward to all tax years. (Flesch Readability Score: 61.3). Removes the 15-year limitation on the carryforward of net operating losses by corporate excise taxpayers. Limits the net operation loss deduction to 95 percent of taxable income in a tax year. Applies to the determination of Oregon taxable income for all tax years beginning on or after January 1, 2026, and to net losses arising in tax years beginning on or after January 1, 2010. 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
February 25 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 RepresentativesFeb 25 to Jun 27 · stopped122 days
Waiting for a committeeFeb 25 to Feb 272 days
RevenueFeb 27 to Jun 27 · stopped120 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 Feb 25 – Jun 27
- Feb 25Introduced
- Feb 27Sent to Revenue
- Jun 27Died when the session ended
All 3 actions, as published
- Feb 25First reading. Referred to Speaker's desk.House of Representatives
- Feb 27Referred to Revenue.House of Representatives
- Jun 27In committee upon adjournment.House of Representatives