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OR SB125
Bill
AI Summary
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Exempts receipts from medications administered or dispensed in non-hospital clinical settings from Oregon's corporate activity tax (CAT) starting January 1, 2026
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Phases in exemption for health care reimbursements: 50% subtraction from commercial activity for tax years 2028-2029, then full exemption beginning January 1, 2030
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Covered reimbursements include Medicaid (ORS chapter 414), Medicare/Medicare Advantage, PEBB, OEBB, CHIP, and TRICARE payments for health care services
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Takes effect on the 91st day following adjournment of the 2025 regular legislative session
Legislative Description
Relating to exemption of health care receipts from corporate activity tax; prescribing an effective date.
Last Action
In committee upon adjournment.
6/27/2025
Committee Referrals
Tax Expenditures6/12/2025
Finance and Revenue1/17/2025
Full Bill Text
No bill text available