l9n/ Oregon

2025 Regular Session

Senate Bill 799

Establishes a uniform statute of limitations applicable to tax programs administered and enforced by the Department of Revenue.

Became law as Chapter 371, Oregon Laws 2025, signed June 20, 2025, 158 days after it was filed.

What it does

The synopsis the Legislative Assembly published with the bill.

Digest: The Act updates tax statutes. It replaces cites with descriptive terms and amends statutes of limitation. (Flesch Readability Score: 61.2). Establishes a uniform statute of limitations applicable to tax programs administered and enforced by the Department of Revenue. Replaces statutory citations in administrative provisions with references to taxes administered by the Department of Revenue. Replaces statutory citations in statute providing for taxation of lottery prizes with references to taxes imposed upon or measured by net income. Takes effect on the 91st day following adjournment sine die.

Its course

January 13 to June 23, 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 action25 actions on 21 days

In the SenateJan 13 to Mar 1763 days

Waiting for a committeeJan 13 to Jan 174 days

Finance and RevenueJan 17 to Mar 1355 days

In the House of RepresentativesMar 17 to Jun 1186 days

Waiting for a committeeMar 17 to Mar 181 day

RevenueMar 18 to May 2871 days

With the GovernorJun 11 to Jun 209 days

Votes

Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.

  • Senate, third reading27–0

    Passed · Mar 17 · 3 present

  • House of Representatives, third reading54–1

    Passed · Jun 11 · 5 present

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 – Mar 17

  1. Jan 13Introduced
  2. Jan 17Sent to Finance and Revenue
  3. Jan 27Heard in Finance and Revenue
  4. Mar 12Heard in Finance and Revenue
  5. Mar 13Finance and Revenue recommended it
  6. Read a second time
  7. Mar 17Passed the Senate, 27 to 0

In the House of Representatives Mar 18 – Jun 11

  1. Mar 18Arrived in the House of Representatives
  2. Sent to Revenue
  3. Apr 15Heard in Revenue
  4. May 27Heard in Revenue
  5. May 28Revenue recommended it
  6. May 29Read a second time
  7. Jun 11Passed the House of Representatives, 54 to 1

To the Governor Jun 12 – Jun 23

  1. Jun 12Signed in the Senate
  2. Signed in the House of Representatives
  3. Jun 20Signed by the Governor
  4. Jun 23Became chapter 371 of Oregon Laws 2025
All 25 actions, as published
  1. Jan 13Introduction and first reading. Referred to President's desk.Senate
  2. Jan 17Referred to Finance and Revenue.Senate
  3. Jan 27Public Hearing held.Senate
  4. Mar 12Work Session held.Senate
  5. Mar 13Recommendation: Do pass.Senate
  6. Mar 13Second reading.Senate
  7. Mar 17Third reading. Carried by Starr. Passed.Senate
  8. Mar 18First reading. Referred to Speaker's desk.House of Representatives
  9. Mar 18Referred to Revenue.House of Representatives
  10. Apr 15Public Hearing held.House of Representatives
  11. May 27Work Session held.House of Representatives
  12. May 28Recommendation: Do pass.House of Representatives
  13. May 29Second reading.House of Representatives
  14. Jun 2Rules suspended. Carried over to June 3, 2025 Calendar.House of Representatives
  15. Jun 3Rules suspended. Carried over to June 4, 2025 Calendar.House of Representatives
  16. Jun 4Rules suspended. Carried over to June 5, 2025 Calendar.House of Representatives
  17. Jun 5Rules suspended. Carried over to June 9, 2025 Calendar.House of Representatives
  18. Jun 9Rules suspended. Carried over to June 10, 2025 Calendar.House of Representatives
  19. Jun 10Rules suspended. Carried over to June 11, 2025 Calendar.House of Representatives
  20. Jun 11Third reading. Carried by Nathanson. Passed.House of Representatives
  21. Jun 12President signed.Senate
  22. Jun 12Speaker signed.House of Representatives
  23. Jun 20Governor signed.Senate
  24. Jun 23Chapter 371, 2025 Laws.Senate
  25. Jun 23Effective on the 91st day following adjournment sine die.Senate