Did not become law. It stopped in the House of Representatives's Revenue Committee on March 6, 2026.
2026 Regular Session
House Bill 4078
Creates Oregon corporate excise and income tax subtractions for amounts received in resolution of a civil action arising from wildfire.
What it does
The synopsis the Legislative Assembly published with the bill.
Digest: Exempts awards from and legal fees paid in wildfire suits from corporate excise and income tax. (Flesch Readability Score: 76.5). Creates Oregon corporate excise and income tax subtractions for amounts received in resolution of a civil action arising from wildfire. Creates Oregon corporate excise and income tax subtractions for wildfire-related legal fees paid by plaintiffs. Allows a taxpayer to amend a return to claim a refund for the earliest tax year in which a subtraction is allowed. Applies to declarations and executive orders issued on or after January 1, 2018, and before January 1, 2027, and to amounts received, losses incurred and legal fees paid in tax years beginning on or after January 1, 2018. 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
Chief co-sponsor
17 co-sponsors
Court Boice, Vikki Breese-Iverson, Matt Bunch, Darcey Edwards, Jeffrey Helfrich, Bobby Levy, Rick Lewis, Kevin Mannix, Emily McIntire, Rob Nosse, Virgle Osborne, Mark Owens, Hai Pham, Anna Scharf, Alek Skarlatos, Dwayne Yunker, Jami Cate
In the Senate
Sponsor
Chief co-sponsor
4 co-sponsors
Lew Frederick, David Brock Smith, Kim Thatcher, Suzanne Weber
Its course
February 2 to March 6, 2026, 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 2 days
In the House of RepresentativesFeb 2 to Mar 6 · stopped32 days
Waiting for a committeeFeb 2 to Feb 20 days
RevenueFeb 2 to Mar 6 · stopped32 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 2 – Mar 6
- Feb 2Introduced
- Sent to Revenue
- Mar 6Died when the session ended
All 3 actions, as published
- Feb 2First reading. Referred to Speaker's desk.House of Representatives
- Feb 2Referred to Revenue.House of Representatives
- Mar 6In committee upon adjournment.House of Representatives