l9n/ Oregon

2025 Regular Session

Senate Bill 123

Modifies the provision that exempts receipts from the sale by certain pharmacies of prescription drugs to allow use of the exemption by critical access pharmacies and to require pharmacies allowed the exemption based on the number of locations to have at least one location in this state.

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 makes changes to the CAT. (Flesch Readability Score: 100.0).</b> [<i>Digest: The Act tells the LRO to study the corporate activity tax. (Flesch Readability Score: 64.9).</i>] [<i>Requires the Legislative Revenue Officer to study the corporate activity tax. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2026.</i>] <b>Modifies the provision that exempts receipts from the sale by certain pharmacies of prescription drugs to allow use of the exemption by critical access pharmacies and to require pharmacies allowed the exemption based on the number of locations to have at least one location in this state. <b>Applies to tax years beginning on or after January 1, 2026. <b>Removes the sunset from the exclusion for subcontracting payments. <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 action6 actions on 5 days

In the SenateJan 13 to Jun 27 · stopped165 days

Waiting for a committeeJan 13 to Jan 174 days

Finance and RevenueJan 17 to Jun 12146 days

Tax ExpendituresJun 12 to Jun 27 · stopped15 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Jun 12

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. Jun 9Heard in Finance and Revenue
  4. Jun 12Finance and Revenue recommended it as amended, and that it go to Tax Expenditures
  5. Sent to Tax Expenditures
  6. Jun 27Died when the session ended
All 6 actions, as published
  1. Jan 13Introduction and first reading. Referred to President's desk.Senate
  2. Jan 17Referred to Finance and Revenue.Senate
  3. Jun 9Public Hearing and Work Session held.Senate
  4. Jun 12Recommendation: Do pass with amendments and be referred to Tax Expenditures. (Printed A-Eng.)Senate
  5. Jun 12Referred to Tax Expenditures by order of the President.Senate
  6. Jun 27In committee upon adjournment.Senate