Oregon House Bill 2115 (Prior Session Legislation)

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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 ends the rule that a sale made to a state where the seller is not taxed is a sale in Oregon for the apportionment of business income for tax purposes. (Flesch Readability Score: 60.6). Eliminates the general rule that a sale made to a state where a taxpayer is not taxable is considered a sale in Oregon for the apportionment of business income for corporate excise tax purposes. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Relating to apportionment of business income; 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/HB2115
Text	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2115/Introduced
Supplement	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/83104