· OR legislature · 2025R1

Relating to an income tax subtraction for tips received; prescribing an effective date.

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.

Sponsor

Mark Owens (R-OR)

Introduced

2025-03-10

Policy area

Taxation

Latest action

In committee upon adjournment.