SB120 • 2025

Requires the Legislative Revenue Officer to study tax expenditures.

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 Senate 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 tax expenditures.

Digest: The Act directs the LRO to study tax expenditures.

What This Bill Does

Digest: The Act directs the LRO to study tax expenditures.
(Flesch Readability Score: 66.1).
Requires the Legislative Revenue Officer to study tax expenditures.
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 Senate
In committee upon adjournment.
2025-06-10 Senate
Public Hearing held.
2025-06-04 Senate
Informational Meeting held.
2025-04-16 Senate
Recommendation: Without recommendation as to passage and be referred to Tax Expenditures.
2025-04-16 Senate
Referred to Tax Expenditures by order of the President.
2025-04-14 Senate
Public Hearing and Work Session held.
2025-01-17 Senate
Referred to Finance and Revenue.
2025-01-13 Senate
Introduction and first reading. Referred to President's desk.

Official Summary Text

Digest: The Act directs the LRO to study tax expenditures. (Flesch Readability Score: 66.1).
Requires the Legislative Revenue Officer to study tax expenditures. 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 tax expenditures.
Current location: In Senate Committee

Current Bill Text

Read the full stored bill text

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 120
Printed pursuant to Senate Interim Rule 213.28 by order of the President of the Senate in conformance with pre-
session filing rules, indicating neither advocacy nor opposition on the part of the President (at the request
of Senate Interim Committee on Finance and Revenue)
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 tax expenditures. (Flesch Readability Score: 66.1).
Requires the Legislative Revenue Officer to study tax expenditures. Directs the Legislative Re-
venue Officer to submit findings to the interim committees of the Legislative Assembly related to
revenue not later than December 1, 2026.
A BILL FOR AN ACT
Relating to tax expenditures.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
The Legislative Revenue Officer shall study tax expenditures. The Legislative
Revenue Officer shall submit a report in the manner provided by ORS 192.245, and may in-
clude recommendations for legislation, to the interim committees of the Legislative Assem-
bly 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 2188