l9n/ Oregon

2025 Regular Session

Senate Bill 108

Increases, for purposes of the income and corporate excise tax credit allowed for crop donation, the percentage of wholesale price allowed as amount of credit and extends the sunset.

Did not become law. It stopped in the Senate's Tax Expenditures Committee on June 27, 2025. The 2025 session has ended.

What it does

The synopsis the Legislative Assembly published with the bill.

<b>Digest: The Act changes the tax credit for crop gifts by raising the percentage of crop value allowed and extending the sunset. (Flesch Readability Score: 60.6).</b> [<i>Digest: The Act extends the sunset for the tax credit for crop donation. (Flesch Readability Score: 74.8).</i>] [<i>Extends the sunset for the income and corporate excise tax credit for crop donation.</i>] <b>Increases, for purposes of the income and corporate excise tax credit allowed for crop donation, the percentage of wholesale price allowed as amount of credit and extends the sunset. <b>Applies to tax years beginning on or after January 1, 2025. <b>Takes effect on the 91st day following adjournment sine die.</b>

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 action7 actions on 6 days

In the SenateJan 13 to Jun 27 · stopped165 days

Waiting for a committeeJan 13 to Jan 174 days

Finance and RevenueJan 17 to Apr 1588 days

Tax ExpendituresApr 15 to Jun 27 · stopped73 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Apr 15

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 Senate Jan 13 – Jun 27

  1. Jan 13Introduced
  2. Jan 17Sent to Finance and Revenue
  3. Mar 12Heard in Finance and Revenue
  4. Apr 14Heard in Finance and Revenue
  5. Apr 15Finance and Revenue recommended it as amended, and that it go to Tax Expenditures
  6. Sent to Tax Expenditures
  7. Jun 27Died when the session ended
All 7 actions, as published
  1. Jan 13Introduction and first reading. Referred to President's desk.Senate
  2. Jan 17Referred to Finance and Revenue, then Tax Expenditures.Senate
  3. Mar 12Public Hearing held.Senate
  4. Apr 14Work Session held.Senate
  5. Apr 15Recommendation: Do pass with amendments and be referred to Tax Expenditures by prior reference. (Printed A-Eng.)Senate
  6. Apr 15Referred to Tax Expenditures by prior reference.Senate
  7. Jun 27In committee upon adjournment.Senate