SB122 • 2025

Extends the sunset for the tax credit for closure of a manufactured dwelling park.

Housing 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.

Extends the sunset for the tax credit for closure of a manufactured dwelling park.

Digest: The Act extends the sunset for the tax credit for tenants of manufactured dwelling parks that close.

What This Bill Does

Digest: The Act extends the sunset for the tax credit for tenants of manufactured dwelling parks that close.
(Flesch Readability Score: 65.1).
Extends the sunset for the tax credit for closure of a manufactured dwelling park.
Relating to: Relating to tax credits for closure of manufactured dwelling park.

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.
2025-04-15 Senate
Recommendation: Do pass and be referred to Tax Expenditures by prior reference.
2025-04-15 Senate
Referred to Tax Expenditures by prior reference.
2025-04-14 Senate
Work Session held.
2025-03-12 Senate
Public Hearing held.
2025-01-17 Senate
Referred to Finance and Revenue, then Tax Expenditures.
2025-01-13 Senate
Introduction and first reading. Referred to President's desk.

Official Summary Text

Digest: The Act extends the sunset for the tax credit for tenants of manufactured dwelling parks that close. (Flesch Readability Score: 65.1).
Extends the sunset for the tax credit for closure of a manufactured dwelling park.
Relating to: Relating to tax credits for closure of manufactured dwelling park.
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 122
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 extends the sunset for the tax credit for tenants of manufactured dwelling parks
that close. (Flesch Readability Score: 65.1).
Extends the sunset for the tax credit for closure of a manufactured dwelling park.
A BILL FOR AN ACT
Relating to tax credits for closure of manufactured dwelling park; amending section 18, chapter 906,
Oregon Laws 2007.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
Section 18, chapter 906, Oregon Laws 2007, as amended by section 33, chapter 913,
Oregon Laws 2009, section 33, chapter 750, Oregon Laws 2013, and section 23, chapter 579, Oregon
Laws 2019, is amended to read:
Sec. 18. [ Section 17, chapter 906, Oregon Laws 2007, ] ORS 316.090 applies to individuals whose
household ends tenancy at a manufactured dwelling park during a tax year that begins on or after
January 1, 2007, and before January 1, [ 2026] 2032.
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 3533