l9n/ Oregon

2025 Regular Session

Senate Bill 419

Includes, for purposes of corporate excise tax, a corporation incorporated in the United States or a foreign country in the determination of unitary relationship among corporations.

Did not become law. It stopped in the Senate's Early Childhood and Behavioral Health 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 changes the tax reporting and filing rules for taxpayers that have non-US members. The Act directs tax revenues to use for parents and children. (Flesch Readability Score: 66.7). Includes, for purposes of corporate excise tax, a corporation incorporated in the United States or a foreign country in the determination of unitary relationship among corporations. Establishes the Perinatal, Child and Maternal Health Fund to fund programs to support the health and well-being of parents and young children. Transfers an amount equal to the estimated increase in revenue attributable to the change in tax treatment of multinational taxpayers to the fund. 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 Senate

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 SenateJan 13 to Jun 27 · stopped165 days

Waiting for a committeeJan 13 to Jan 174 days

Early Childhood and Behavioral HealthJan 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 Senate Jan 13 – Jun 27

  1. Jan 13Introduced
  2. Jan 17Sent to Early Childhood and Behavioral Health
  3. Jun 27Died when the session ended
All 3 actions, as published
  1. Jan 13Introduction and first reading. Referred to President's desk.Senate
  2. Jan 17Referred to Early Childhood and Behavioral Health, then Finance and Revenue, then Ways and Means.Senate
  3. Jun 27In committee upon adjournment.Senate