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OR HB2110
Bill
Status
6/27/2025
Primary Sponsor
Werner Reschke
Click for details
AI Summary
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Political subdivisions imposing income taxes must conform to state law (ORS chapters 314, 316, and 317) for determining net income, including apportionment and sourcing rules
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Exempts city business license taxes that were in effect and operative on January 1, 2025, along with any subsequent amendments to those taxes
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Repeals ORS 268.505, which authorized metropolitan service districts to impose income taxes
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Applies to local tax ordinances that did not receive voter approval before January 1, 2025
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Takes effect on the 91st day following adjournment sine die of the 2025 legislative session
Legislative Description
Relating to the authority of a political subdivision to impose income tax; prescribing an effective date.
Last Action
In committee upon adjournment.
6/27/2025