Oregon · 2025 Regular Session · Bill
HB 2437: Relating to paid compensation claimed as a business deduction; prescribing an effective date.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 2437 is a bill introduced in the Oregon House on January 13, 2025. According to its official title, it concerns: Relating to paid compensation claimed as a business deduction; prescribing an effective date. Primary sponsor: Dwayne Yunker (Republican). It lists 2 additional sponsors. Most recent recorded action (June 28, 2025): In committee upon adjournment.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Requires a taxpayer to list information about persons to whom the taxpayer has paid compensation that is claimed as a business deduction on the taxpayer's federal income tax return. Requires the taxpayer to add back amounts paid to the person for whom the information is not provided. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.
Sponsors
Sponsors by party (alphabetical): Republican 3
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Dwayne Yunker | Primary sponsor | Republican | House | 3 |
| Todd Nash | Co-sponsor | Republican | Senate | 29 |
| Boomer Wright | Co-sponsor | Republican | House | 9 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- In committee upon adjournment.
- Referred to Revenue.
- First reading. Referred to Speaker's desk.