Bill > HB3142

This bill amends Oregon's unemployment insurance tax law to exclude wages paid to noncitizens working in agricultural labor under H-2A visas from unemployment insurance tax requirements. Specifically, the bill modifies existing statutes to clarify that services performed by individuals admitted to the United States specifically to do agricultural work under certain immigration visa provisions will not be considered "employment" for the purposes of unemployment insurance taxation. The bill requires employers to still report information about these workers when complying with other reporting requirements, even though they are exempt from paying unemployment taxes on their wages. The changes will apply to labor performed in calendar quarters beginning on or after January 1, 2026, and the bill includes provisions that would nullify these changes if federal authorities determine they do not meet federal unemployment tax requirements. The legislation also contains technical amendments to related statutes and will take effect 91 days after the 2025 legislative session adjourns. This change effectively reduces the tax burden on agricultural employers who hire temporary foreign agricultural workers who are not eligible for unemployment benefits.

Labor and Employment

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3142