OR HB2871

Businesses receiving at least 20% of gross receipts from public contracts must report the dollar amount received with their Oregon tax return

Businesses must also disclose their three-year combined percentage from public contracts and classify themselves as: "public affiliate" (20-34%), "public partner" (35-49%), or "public agent" (50%+)

Public contracts include sales, purchases, leases, services, public improvements, and maintenance work with any public body

Statements must be certified by an authorized officer and written in plain language; the Department of Revenue must make all filed statements publicly available

Applies to tax years beginning on or after January 1, 2028