2025 Regular SessionOregon Legislature

SB382: Relating to exemption of prescription drug sales; prescribing an effective date.

Legislative Summary

The Act makes all pharmacy drug sale receipts not taxed by the corporate activity tax. (Flesch Readability Score: 61.8). Exempts receipts from the sale of prescription drugs by all licensed retail pharmacies from commercial activity subject to the corporate activity tax. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Demographic Impact

Overall analysis of equity impact

70% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/13/2025
Introduction and first reading. Referred to President's desk.
Senate
1/17/2025
Referred to Finance and Revenue.
Senate
3/5/2025
Public Hearing held.
Senate

Status Information

Current Status
Introduced(1/13/2025)
Chamber
Senate
Committee
Finance and Revenue(Senate)

Documents

Introduced
Bill Text1/1/197031.8 KB
Analysis
Analysis1/1/1970317.3 KB
Analysis
Analysis3/5/2025145.3 KB
Analysis
Analysis3/5/2025293.4 KB
Analysis
Analysis2/24/2025145.6 KB