Bill > HB2084

This bill establishes new requirements for tax compliance for public contractors in Oregon, mandating that state contracting agencies require contractors to demonstrate and maintain compliance with state personal income and corporate tax laws as a condition of executing public contracts. Specifically, contractors must show they have timely filed tax returns for the past three years, paid taxes within 30 days of receiving a deficiency notice, and are not under criminal investigation for tax-related offenses. The Department of Revenue may disclose a contractor's tax compliance status to contracting agencies, and agencies are required to verify a contractor's tax compliance before entering into a contract, during the contract period, and before terminating a contract. Each public contract must include a representation and warranty from the contractor that they have complied with state and local tax laws, and failure to maintain tax compliance can result in contract termination and potential damages. The bill applies to procurements advertised or contracts entered into on or after January 1, 2026, and takes effect 91 days after the 2025 legislative session adjourns.

Budget and Finance

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2084