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Oregon · 2025 Regular Session · Bill

SB 111: Relating to the pass-through business alternative income tax; prescribing an effective date.

Passed one chamber Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 111 is a bill introduced in the Oregon Senate on January 13, 2025. According to its official title, it concerns: Relating to the pass-through business alternative income tax; prescribing an effective date. Most recent recorded action (June 28, 2025): At Desk 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.

</b> </i>] Extends the sunsets for the pass-through business alternative income tax and the related personal income tax credit. [<i>Allows trusts to be members of participating pass-through entities. Allows members of participating entities to opt out of the election to participate.</i>] Provides that an overpayment of tax may be applied to a subsequent tax year payment. Applies to [<i>tax years beginning on or after January 1, 2022, and before January 1, 2028</i>]<b> overpayments made before January 1, 2027</b>. Takes effect on the 91st day following adjournment sine die.

Sponsors

NameRolePartyChamberDistrict
No sponsor recorded in source data.

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. At Desk upon adjournment.
  2. Rules suspended. Carried over to June 27, 2025 Calendar.
  3. Rules suspended. Carried over to June 26, 2025 Calendar.
  4. Rules suspended. Carried over to June 25, 2025 Calendar.
  5. Second reading.
  6. Recommendation: Do pass with amendments and be printed B-Engrossed.
  7. Public Hearing and Work Session held.
  8. Referred to Revenue.
  9. First reading. Referred to Speaker's desk.
  10. Third reading. Carried by Meek. Passed.
  11. Second reading.
  12. Subsequent referral rescinded by order of the President.

Showing 12 most recent of 18 actions. Full history

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source