Creates an Oregon personal income tax subtraction for overtime pay received by a taxpayer during the tax year.

Taxes

Passed Legislature

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

Sponsor: Representative Boshart Davis,, Smith G, Representative Boice,, Diehl,, Drazan,, Edwards,, Elmer,, Harbick,, Helfrich,, Javadi,, Levy B,, Lewis,, Mannix,, McIntire,, Osborne,, Owens,, Reschke,, Scharf,, Skarlatos,, Wright,, Yunker,
Last action: 2025-06-27
Official status: In House Committee
Effective date: Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2025-06-27 House
In committee upon adjournment.
2025-01-17 House
Referred to Revenue.
2025-01-13 House
First reading. Referred to Speaker's desk.

Official Summary Text

Digest: The Act makes overtime pay not subject to personal income tax. (Flesch Readability Score: 64.9).
Creates an Oregon personal income tax subtraction for overtime pay received by a 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.
Relating to: Relating to an income tax subtraction for overtime pay received; prescribing an effective date.
Current location: In House Committee