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OR HB3914

Bill

Official Source

Status

Failed

6/27/2025

Primary Sponsor

Werner Reschke

Click for details

Origin

House of Representatives

2025 Legislative Measures

AI Summary

  • Creates an Oregon personal income tax subtraction for tips properly reported as wages on the taxpayer's federal income tax return
  • Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032 (six-year sunset provision)
  • Adds the new subtraction to ORS chapter 316 governing Oregon personal income taxation
  • Takes effect on the 91st day following adjournment sine die of the 2025 regular legislative session

Legislative Description

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

Last Action

In committee upon adjournment.

6/27/2025

Committee Referrals

Revenue3/11/2025

Full Bill Text

No bill text available