OR HB2084

State contracting agencies must require contractors to demonstrate compliance with Oregon personal income tax or corporate excise/income tax laws as a condition of executing public contracts

Contractors found non-compliant may have their contracts terminated, with the agency able to seek damages and other relief under contract terms or applicable law

Department of Revenue may disclose tax compliance status to contracting agencies, considering factors such as failure to file returns for the preceding three tax years, failure to pay taxes within 30 days of deficiency notice, or being under investigation for tax-related criminal offenses

Public contracts must include contractor representations and warranties of tax compliance with state and local tax laws, plus covenants to maintain compliance throughout the contract term

Provisions become operative January 1, 2026, with the act taking effect on the 91st day following adjournment of the 2025 legislative session