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OR SB897

Bill

Status

Failed

6/27/2025

Primary Sponsor

Richard Anderson

Click for details

Origin

Senate

2025 Legislative Measures

AI Summary

  • Exempts from Oregon's corporate activity tax (CAT) reimbursements received for health care services provided to Medicaid recipients under ORS chapter 414
  • Exempts payments from the Centers for Medicare and Medicaid Services and Medicare Advantage plans for health care provided to Medicare recipients
  • Exempts reimbursements from the Public Employees' Benefit Board, Oregon Educators Benefit Board, Children's Health Insurance Program, and TRICARE contracts for health care costs
  • Applies to tax years beginning on or after January 1, 2026
  • Takes effect on the 91st day following adjournment of the 2025 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

Finance and Revenue1/21/2025

Full Bill Text

No bill text available