HB2099 • 2025

Requires the Legislative Revenue Officer to study the corporate excise and income tax system.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Last action: 2025-06-27
Official status: In House Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Requires the Legislative Revenue Officer to study the corporate excise and income tax system.

Digest: The Act directs the LRO to study the taxing of corporations.

What This Bill Does

Digest: The Act directs the LRO to study the taxing of corporations.
(Flesch Readability Score: 64.9).
Requires the Legislative Revenue Officer to study the corporate excise and income tax system.
Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2026.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-06-27 House
In committee upon adjournment.
2025-01-17 House
Referred to Revenue with subsequent referral to Ways and Means.
2025-01-13 House
First reading. Referred to Speaker's desk.

Official Summary Text

Digest: The Act directs the LRO to study the taxing of corporations. (Flesch Readability Score: 64.9).
Requires the Legislative Revenue Officer to study the corporate excise and income tax system. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2026.
Relating to: Relating to corporation taxes.
Current location: In House Committee

Current Bill Text

Read the full stored bill text

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2099
Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee
on Revenue for Representative Nancy Nathanson)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act directs the LRO to study the taxing of corporations. (Flesch Readability Score:
64.9).
Requires the Legislative Revenue Officer to study the corporate excise and income tax system.
Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legis-
lative Assembly related to revenue not later than December 1, 2026.
A BILL FOR AN ACT
Relating to corporation taxes.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
The Legislative Revenue Officer shall study the corporate excise and income
tax system. The Legislative Revenue Officer shall submit a report in the manner provided
by ORS 192.245, and may include recommendations for legislation, to the interim committees
of the Legislative Assembly related to revenue no later than December 1, 2026.
SECTION 2. Section 1 of this 2025 Act is repealed on January 2, 2027.
NOTE: Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 3628