2025 Regular Session • Oregon Legislature
SB381: Relating to exempt amount under corporate activity tax; prescribing an effective date.
Legislative Summary
Raises the exempt amount and the filing threshold for the CAT. (Flesch Readability Score: 72.6). Increases the exempt amount and the filing threshold for purposes of 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
60% Positive
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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
3/3/2025
Public Hearing held.
Senate
Status Information
Current Status
Introduced(1/13/2025)
Chamber
Senate
Committee
Finance and Revenue(Senate)
Sponsors
Republican: 5
Primary Sponsor
Suzanne Weber
Republican