· OR legislature · 2025R1

Relating to subtractions for start-up expenditures; prescribing an effective date.

Creates a subtraction from taxable income for start-up expenditures. 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.

Sponsor

Paul Evans (D-OR)

Introduced

2025-01-13

Policy area

Taxation

Latest action

In committee upon adjournment.