l9n/ Oregon

Committees · 2025 Regular Session

Tax Expenditures

A joint committee of the Legislative Assembly, in 4 sessions since the 2019 session.

Other sessions: 2023 · 2021 · 2019

Members

As the committee stood at the end of the term. Each name leads to the member's page.

Bills

Bills sent to the committee in the 2025 Regular Session.

  • Bills sent22

    2% of the bills sent to joint committees

  • Reported out5%

    1 of 22; 21 stopped in committee

  • Time in committeetoo few to say

  • Amendments offered7

    committee amendments

In every session

Each session over its whole term.

  • 202522 bills

    reported 5% · too few to say · 7 amendments · 12 members

  • 202383 bills

    reported 25% · typically 14 days, most 5–42 · 17 amendments · 12 members

  • 202129 bills

    reported 14% · too few to say · 7 amendments · 12 members

  • 201934 bills

    reported 18% · too few to say · 6 amendments · 12 members

Bills it was sent

Each time a bill was sent to the committee in the 2025 Regular Session, newest first.

22 bills

  • Senate Bill 101 · Extends the date by which an account holder must open a first-time home buyer savings account in order to claim a subtraction for contributed funds or an exemption for earnings.

    Sent June 13, 2025 · Stopped in committee after 14 days

  • Senate Bill 225 · Exempts from state income tax up to $17,500 in federal retirement pay or pension received for service in the Armed Forces of the United States for a taxpayer who is receiving federal retirement pay or pension for service in the Armed Forces of the United States and who hasattained 63 years of age before the close of the taxable year.

    Sent June 13, 2025 · Stopped in committee after 14 days

  • 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.

    Sent June 12, 2025 · Stopped in committee after 15 days · 1 committee amendment, adopted

  • Senate Bill 125 · Phases in an exemption from commercial activity subject to corporate activity tax reimbursements for certain health care services, including care provided to medical assistance recipients and to Medicare recipients.

    Sent June 12, 2025 · Stopped in committee after 15 days · 1 committee amendment, adopted

  • House Bill 2351 · Makes changes to certain statutes related to the release and reporting of businesses' economic development information.

    Sent June 4, 2025 · Reported out after 12 days · then passed the House of Representatives, and became law

  • Senate Bill 587 · Creates Oregon corporate excise and income tax subtractions for amounts received in resolution of a civil action arising from wildfire.

    Sent June 2, 2025 · Stopped in committee after 25 days · 1 committee amendment, adopted

  • Senate Bill 927 · Creates an income or corporate excise tax credit for the amount paid by an owner of an eligible generation facility for transmission services.

    Sent June 2, 2025 · Stopped in committee after 25 days · 1 committee amendment, adopted

  • House Bill 2735 · Increases the aggregate amount of tax credits allowed to taxpayers in a tax year for donations for individual development accounts.

    Sent May 29, 2025 · Stopped in committee after 29 days · 1 committee amendment, adopted

  • House Bill 2958 · Increases the amount of the earned income tax credit.

    Sent May 29, 2025 · Stopped in committee after 29 days · 1 committee amendment, adopted

  • House Bill 2090 · Extends the sunset for the tax credit for closure of a manufactured dwelling park.

    Sent May 28, 2025 · Stopped in committee after 30 days

  • House Bill 2091 · Extends the sunset for the earned income tax credit.

    Sent May 28, 2025 · Stopped in committee after 30 days

  • House Bill 2097 · Extends the sunset for the income and corporate excise tax credit for crop donation.

    Sent May 28, 2025 · Stopped in committee after 30 days

  • House Bill 2098 · Extends the sunset for the tax credit for pension income.

    Sent May 28, 2025 · Stopped in committee after 30 days

  • House Bill 3236 · Expands purposes for the corporate excise tax credit allowed for affordable housing lending.

    Sent May 28, 2025 · Stopped in committee after 30 days

  • House Bill 3329 · Increases the amount of total tax credits allowed for certified film production development contributions made to the Oregon Production Investment Fund.

    Sent May 28, 2025 · Stopped in committee after 30 days

  • House Bill 3380 · Increases the tax credit allowed to rural volunteer emergency medical services providers from $250 per tax year to $1,000 per tax year.

    Sent May 28, 2025 · Stopped in committee after 30 days

  • Senate Bill 120 · Requires the Legislative Revenue Officer to study tax expenditures.

    Sent April 16, 2025 · Stopped in committee after 72 days

  • Senate Bill 108 · Increases, for purposes of the income and corporate excise tax credit allowed for crop donation, the percentage of wholesale price allowed as amount of credit and extends the sunset.

    Sent April 15, 2025 · Stopped in committee after 73 days · 1 committee amendment, adopted

  • Senate Bill 112 · Extends the sunset for the tax credit for pension income.

    Sent April 15, 2025 · Stopped in committee after 73 days

  • Senate Bill 121 · Extends the sunset for the earned income tax credit.

    Sent April 15, 2025 · Stopped in committee after 73 days

2 more

  • Senate Bill 122 · Extends the sunset for the tax credit for closure of a manufactured dwelling park.

    Sent April 15, 2025 · Stopped in committee after 73 days

  • Senate Bill 694 · Modifies the child tax credit by increasing the maximum amount of the credit and increasing income limits.

    Sent March 18, 2025 · Stopped in committee after 101 days