Oregon House Bill 2113 (Prior Session Legislation)

---

Completed Legislative Action
Sponsorship: Partisan Bill (Republican 1)
Status: Failed on June 27 2025 - 100% progression
Action: 2025-06-27 - In committee upon adjournment.
Text: Latest bill text (Introduced) [PDF]

The Act cuts off the connection to some tax deductions for business and ties to 2017 tax law. (Flesch Readability Score: 62.8). Establishes December 21, 2017, as the connection date for the Internal Revenue Code sections governing bonus depreciation and deduction of net business interest. Allows full bonus depreciation in the first year of service and provides for the addition in later year of excess amounts subtracted from federal taxable income. Applies to tax years beginning on or after January 1, 2025, and to property placed in service on or after January 1, 2025. Allows the deduction of certain net business interest without limitation. Applies to tax years beginning on or after January 1, 2025. Takes effect on the 91st day following adjournment sine die.

Relating to connection to federal tax allowing business deductions; prescribing an effective date.

Rep. Werner Reschke [R]

Date	Chamber	Action
2025-06-27	House	In committee upon adjournment.
2025-01-17	House	Referred to Revenue.
2025-01-13	House	First reading. Referred to Speaker's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2113
Text	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2113/Introduced
Supplement	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/83102