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OR HB2234

Bill

Official Source

Status

Failed

6/27/2025

Primary Sponsor

Shelly Boshart Davis

Click for details

Origin

House of Representatives

2025 Legislative Measures

AI Summary

  • Creates an Oregon personal income tax subtraction allowing taxpayers to exclude overtime pay from state taxable income
  • Qualifying overtime must be attributable to hours worked beyond standard hours, required to be compensated as overtime, and properly reported on federal tax returns
  • Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032 (six-year sunset provision)
  • Takes effect on the 91st day following adjournment of the 2025 legislative session

Legislative Description

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

Last Action

In committee upon adjournment.

6/27/2025

Committee Referrals

Revenue1/17/2025

Full Bill Text

No bill text available