Bill > SB622

This bill modifies Oregon's unemployment insurance tax laws by clarifying and updating provisions related to agricultural labor and workers on H-2A visas. Specifically, the bill exempts employers from paying unemployment insurance taxes on wages paid to noncitizens who are admitted to the United States specifically to perform agricultural labor under H-2A visa provisions. While these workers are excluded from "employment" for tax purposes, employers must still report information about their labor. The bill updates references to specific sections of the federal Immigration and Nationality Act and makes technical changes to language throughout the existing statute. Additionally, the bill includes provisions that would automatically nullify these changes if the U.S. Secretary of Labor determines they do not meet federal Social Security or Unemployment Tax Act requirements. The amendments will apply to labor performed in calendar quarters beginning on or after January 1, 2026, and the bill will take effect 91 days after the Oregon Legislative Assembly adjourns its 2025 regular session.

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https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB622