Requires businesses receiving more than 20 percent of gross receipts from public contracts to include a statement of the amount received with a tax return filed with the Department of Revenue.

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2871
Sponsored by Representative EVANS (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 tells a business that gets over 20 percent of its receipts from public contracts
to list amount with tax return. (Flesch Readability Score: 61.4).
Requires businesses receiving more than 20 percent of gross receipts from public contracts to
include a statement of the amount received with a tax return filed with the Department of Revenue.
Applies to tax years beginning on or after January 1, 2028.
A BILL FOR AN ACT
Relating to tax returns.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
(1) As used in this section:
(a) “Business” means any corporation, partnership, proprietorship, firm, enterprise,
franchise, association, organization, self-employed individual and any other legal entity op-
erated for economic gain in Oregon.
(b) “Public affiliate” means a business that received 20 to 34 percent of its gross receipts
for the current and two preceding tax years combined from public contracts.
(c) “Public agent” means a business that received 50 percent or more of its gross receipts
for the current and two preceding tax years combined from public contracts.
(d) “Public contract” means a sale or other disposal, or a purchase, lease, rental or other
acquisition by a public body, as defined in ORS 174.109, of personal property, services, in-
cluding personal services, public improvements, public works, minor alterations, or ordinary
repair or maintenance necessary to preserve a public improvement.
(e) “Public partner” means a business that received 35 to 49 percent of its gross receipts
for the current and two preceding tax years combined from public contracts.
(2) Any business required to file a tax return with the Department of Revenue under ORS
chapter 314, 316, 317, 317A or 318 that has received at least 20 percent of its gross receipts
from one or more public contracts during the tax year for which the return is due must
submit a statement setting forth the amount so received with its return.
(3) In addition to the statement required under subsection (2) of this section, the busi-
ness shall submit a statement setting forth the percentage of gross receipts the business has
received from public contracts for the tax year for which the return is filed combined with
the two preceding tax years. The statement under this subsection shall include whether the
business is a public affiliate, public partner or public agent.
(4) The statements under subsections (2) and (3) of this section shall be written in plain
language and certified by an officer, member, manager or other person authorized to sign a
tax return on behalf of the business.
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 2068
HB 2871
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(5) Notwithstanding any law relating to the confidentiality of tax return information, the
department shall make any statements filed under subsection (2) or (3) of this section pub-
licly available.
SECTION 2.
Section 1 of this 2025 Act applies to tax years beginning on or after January
1, 2028.
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