· OR legislature · 2025R1

Relating to revenue; and prescribing an effective date.

</b> </i>] Modifies the tax credit for research conducted by a semiconductor company. Omits an obsolete provision concerning the election of alternative incremental credit under related federal law.<b> Aligns dates in tax credit provisions with underlying sunset dates for credits.</b> Takes effect on the 91st day fo…

Introduced

2025-01-13

Policy area

Taxation

Latest action

Chapter 434, (2025 Laws): Effective date September 26, 2025.