Establishes the Task Force on Tax Competitiveness.

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2111
Sponsored by Representative RESCHKE (Presession filed.)
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 makes the Task Force on Tax Competitiveness. (Flesch Readability Score: 66.1).
Establishes the Task Force on Tax Competitiveness. Requires the task force to report its
findings and recommendations to an interim committee of the Legislative Assembly related to re-
venue on or before December 1, 2026.
Sunsets the task force January 2, 2027.
Declares an emergency, effective on passage.
A BILL FOR AN ACT
Relating to promotion of economic growth through tax policy; and declaring an emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
(1) The Task Force on Tax Competitiveness is established.
(2) The task force consists of 13 voting members appointed as follows:
(a) The President of the Senate shall appoint two members from among members of the
Senate, with one member from each of the two largest caucuses among members of the
Senate.
(b) The Speaker of the House of Representatives shall appoint two members from among
members of the House of Representatives, with one member from each of the two largest
caucuses among members of the House of Representatives.
(c) The Governor shall appoint nine members as follows:
(A) Two members representing tax practitioners;
(B) Two members representing taxpayers;
(C) Two members representing the Department of Revenue;
(D) One member representing chambers of commerce;
(E) One member representing the League of Oregon Cities; and
(F) One members representing the Association of Oregon Counties.
(3) The task force shall evaluate Oregon’s tax competitiveness and shall make recom-
mendations for changes to tax law intended to promote a healthy climate for business and
support Oregon in competing with other states for employment positions and capital invest-
ments.
(4) All appointments to the task force made under subsection (2) of this section must be
completed by the later of 60 days after adjournment sine die of the 2025 regular session of
the Eighty-third Legislative Assembly or September 1, 2025.
(5) The task force may consult with experts, hear testimony from affected persons and
collect data and information necessary to carry out the task force’s duties.
(6) A majority of the members of the task force constitutes a quorum for the transaction
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 2174
HB 2111
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of business.
(7) Official action by the task force requires the approval of a majority of the members
of the task force.
(8) The President of the Senate and the Speaker of the House of Representatives shall
select one member of the task force to serve as chairperson and another to serve as vice
chairperson, with the duties and powers necessary for the performance of the functions of
the offices as the President and the Speaker determine.
(9) If there is a vacancy for any cause, the appointing authority shall make an appoint-
ment to become immediately effective.
(10) The task force shall meet at times and places specified by the call of the chairperson
or of a majority of the members of the task force.
(11) The task force may adopt rules necessary for the operation of the task force.
(12) The task force shall submit a report in the manner provided by ORS 192.245, and
may include recommendations for legislation, to an interim committee of the Legislative
Assembly related to revenue no later than December 1, 2026.
(13) The Legislative Revenue Officer shall provide staff support to the task force.
(14) Members of the task force who are not members of the Legislative Assembly are not
entitled to compensation or reimbursement for expenses and serve as volunteers on the task
force.
(15) All agencies of state government, as defined in ORS 174.111, are directed to assist
the task force in the performance of the duties of the task force and, to the extent permitted
by laws relating to confidentiality, to furnish information and advice the members of the task
force consider necessary to perform their duties.
SECTION 2.
Section 1 of this 2025 Act is repealed on January 2, 2027.
SECTION 3. This 2025 Act being necessary for the immediate preservation of the public
peace, health and safety, an emergency is declared to exist, and this 2025 Act takes effect
on its passage.
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