2025 Regular Session • Oregon Legislature
HB3914: Relating to an income tax subtraction for tips received; prescribing an effective date.
Legislative Summary
The Act exempts tips from personal income tax. (Flesch Readability Score: 71.8). Creates an Oregon personal income tax subtraction for tips received by the taxpayer during the tax year. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. 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
3/10/2025
First reading. Referred to Speaker's desk.
House of Representatives
3/11/2025
Referred to Revenue.
House of Representatives
4/15/2025
Motion to withdraw from Revenue failed. Ayes, 30; Nays, 26--Bowman, Chaichi, Chotzen, Fragala, Gamba, Gomberg, Grayber, Helm, Hudson, Isadore, Kropf, Lively, Marsh, McDonald, McLain, Nathanson, Nelson, Neron, Nguyen D, Nosse, Pham H, Sanchez, Sosa, Tran, Valderrama, Watanabe; Excused, 3--Cate, Nguyen H, Walters; Excused for Business of the House, 1--Speaker Fahey.
House of Representatives
Roll Call Votes
House Withdraw from Committee
4/15/2025
30
Yea
26
Nay
0
Not Voting
4
Absent
Result: PASSED
Status Information
Current Status
Introduced(3/10/2025)
Chamber
House of Representatives
Sponsors
Republican: 22
Primary Sponsor
Werner Reschke
Republican
Co-Sponsors (21)
Anna Scharf
Republican
Gregory Smith
Republican
Shelly Boshart Davis
Republican
Darin Harbick
Republican
Mark Owens
Republican
Court Boice
Republican
Vikki Breese-Iverson
Republican
Ed Diehl
Republican
Christine Drazan
Republican
Darcey Edwards
Republican
Lucetta Elmer
Republican
Jeff Helfrich
Republican
Cyrus Javadi
Republican
Bobby Levy
Republican
Rick Lewis
Republican
Kevin Mannix
Republican
Emily McIntire
Republican
Virgle Osborne
Republican
Alek Skarlatos
Republican
Boomer Wright
Republican
Dwayne Yunker
Republican