· OR legislature · 2025R1

Relating to the exemption of agricultural commodities from the corporate activity tax; prescribing an effective date.

Exempts certain agricultural commodities from commercial activity subject to the corporate activity tax. 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.