· OR legislature · 2025R1

Relating to apportionment of business income; prescribing an effective date.

Eliminates the general rule that a sale made to a state where a taxpayer is not taxable is considered a sale in Oregon for the apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Sponsor

Werner Reschke (R-OR)

Introduced

2025-01-13

Policy area

Taxation

Latest action

In committee upon adjournment.