· OR legislature · 2025R1

Relating to a homebuilding contract exemption under corporate activity tax; prescribing an effective date.

Increases the exempt amount and the filing threshold for purposes of the corporate activity tax as applicable to homebuilding contracts. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Sponsor

Dick Anderson (R-OR)

Introduced

2025-01-13

Policy area

Taxation

Latest action

In committee upon adjournment.