l9n/ Oregon

2026 Regular Session

Senate Bill 1510

Updates the terminology used to describe certain income earned by multinational corporations to reflect a change in the term used in federal law.

Became law as Chapter 75, Oregon Laws 2026, signed March 31, 2026, 57 days after it was filed. In force from June 5, 2026.

What it does

The synopsis the Legislative Assembly published with the bill.

Digest: The Act makes technical fixes and slight policy updates to some tax statutes. (Flesch Readability Score: 63.4). Updates the terminology used to describe certain income earned by multinational corporations to reflect a change in the term used in federal law. Aligns sunset dates for earned income tax credit provisions with the underlying sunset date for the credit. Expands the tax credit for certified film production development contributions to allow the use of contributions for the production of commercials. Applies to fiscal years beginning on or after July 1, 2026. [<i>Provides an exception from the annual filing requirement for the property tax exemption for property burdened by an affordable housing covenant used for owner-occupied housing. Applies to property tax years beginning on or after July 1, 2027.</i>] <b>Extends the sunset for the property tax exemption for cargo containers. Repeals the requirement that revenue from a tribal tax on the distribution of motor vehicle fuel that is exempt from the gas taxes under Oregon law is subject to the highway-use restrictions under the Oregon Constitution. Extends the applicability of the pass-through business alternative income tax and tax credit through the 2027 tax year. Allows overpayments to be credited as estimated payments for the next tax year. Requires the State Board of Tax Practitioners to register as enrolled agents individuals who are authorized by the Internal Revenue Service to represent taxpayers as enrolled agents.</b> Takes effect on the 91st day following adjournment sine die.

Its course

February 2 to April 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 action19 actions on 13 days

In the SenateFeb 2 to Feb 2422 days

Waiting for a committeeFeb 2 to Feb 20 days

Finance and RevenueFeb 2 to Feb 1917 days

In the House of RepresentativesFeb 24 to Mar 48 days

Waiting for a committeeFeb 24 to Feb 240 days

RevenueFeb 24 to Mar 37 days

With the GovernorMar 4 to Mar 3127 days

Votes

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

  • Senate, third reading28–1

    Passed · Feb 24 · 1 present

  • House of Representatives, third reading52–0

    Passed · Mar 4 · 8 present

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Feb 19

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 Feb 2 – Feb 24

  1. Feb 2Introduced
  2. Sent to Finance and Revenue
  3. Feb 11Heard in Finance and Revenue
  4. Feb 16Heard in Finance and Revenue
  5. Feb 19Finance and Revenue recommended it as amended
  6. Feb 20Read a second time
  7. Feb 24Passed the Senate, 28 to 1

In the House of Representatives Feb 24 – Mar 4

  1. Feb 24Arrived in the House of Representatives
  2. Sent to Revenue
  3. Mar 2Heard in Revenue
  4. Mar 3Revenue recommended it
  5. Read a second time
  6. Mar 4Passed the House of Representatives, 52 to 0

To the Governor Mar 5 – Apr 6

  1. Mar 5Signed in the Senate
  2. Signed in the House of Representatives
  3. Mar 31Signed by the Governor
  4. Apr 6Became chapter 75 of Oregon Laws 2026
  5. In force from June 5, 2026
All 19 actions, as published
  1. Feb 2Introduction and first reading. Referred to President's desk.Senate
  2. Feb 2Referred to Finance and Revenue.Senate
  3. Feb 11Public Hearing held.Senate
  4. Feb 16Work Session held.Senate
  5. Feb 19Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
  6. Feb 20Second reading.Senate
  7. Feb 23Carried over to 02-24 by unanimous consent.Senate
  8. Feb 24Third reading. Carried by Broadman, McLane. Passed.Senate
  9. Feb 24First reading. Referred to Speaker's desk.House of Representatives
  10. Feb 24Referred to Revenue.House of Representatives
  11. Mar 2Public Hearing and Work Session held.House of Representatives
  12. Mar 3Recommendation: Do pass.House of Representatives
  13. Mar 3Second reading.House of Representatives
  14. Mar 4Third reading. Carried by Nathanson. Passed.House of Representatives
  15. Mar 5President signed.Senate
  16. Mar 5Speaker signed.House of Representatives
  17. Mar 31Governor signed.Senate
  18. Apr 6Chapter 75, 2026 Laws.Senate
  19. Apr 6Effective date, June 5, 2026.Senate