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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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SB560 • 2025

Creates an Oregon personal income tax subtraction for tips received by the taxpayer during the tax year.

Creates an Oregon personal income tax subtraction for tips received by the 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
Senator Anderson,, Hayden, Senator Prozanski,
Last action
2025-06-27
Official status
In Senate 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

  1. 2025-06-27 Senate

    In committee upon adjournment.

  2. 2025-01-17 Senate

    Referred to Finance and Revenue.

  3. 2025-01-13 Senate

    Introduction and first reading. Referred to President's desk.

Official Summary Text

Digest: The Act exempts tips from personal income tax. (Flesch Readability Score: 71.8).
Creates an Oregon personal income tax subtraction for tips received by the 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 tips received; prescribing an effective date.
Current location: In Senate Committee