Bill

Bill > SB120


OR SB120

OR SB120
Relating to tax expenditures.


summary

Introduced
01/13/2025
In Committee
04/16/2025
Crossed Over
Passed
Dead
06/27/2025

Introduced Session

Potential new amendment
2025 Legislative Measures

Bill Summary

The statement includes a measure digest written in compliance with applicable readability standards. Digest: The Act directs the LRO to study tax expenditures. (Flesch Readability Score: 66.1). Requires the Legislative Revenue Officer to study tax expenditures. Directs the Legislative Re- venue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2026.

AI Summary

This bill directs the Legislative Revenue Officer (LRO), a key legislative staff position responsible for analyzing tax and revenue matters, to conduct a comprehensive study of tax expenditures. Tax expenditures are special tax credits, deductions, exemptions, and other provisions that reduce government tax revenue by providing financial benefits to specific taxpayers or economic sectors. The LRO is required to prepare and submit a report to the interim legislative committees focused on revenue by December 1, 2026, which may include recommendations for potential legislative changes. The bill includes a sunset provision that automatically repeals the study requirement on January 2, 2027, effectively making this a time-limited directive for the LRO to examine and potentially propose reforms to existing tax expenditure policies.

Committee Categories

Budget and Finance

Sponsors (0)

No sponsors listed

Last Action

In committee upon adjournment. (on 06/27/2025)

bill text


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bill summary

Document Type Source Location
State Bill Page https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB120
SB 120 Witness Registration https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/308413
Joint Committee On Tax Expenditures (2025-06-10) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29503
SB 120 -1 SMS Table https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/308198
SB 120 -1 Section Description Table https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/308194
Joint Committee On Tax Expenditures (2025-06-04) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29431
Staff Measure Summary for SB120 INTRO (Senate) for the Senate Committee On Finance and Revenue https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/90893
SB 120 (Witness Registration) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/301515
FIS SB 120 https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/301468
Fiscal Impact Statement for SB120 INTRO https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/90572
RIS SB 120 https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/301452
SB 120 Preliminary SMS https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/301451
Revenue Impact Statement for SB120 INTRO https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/90445
Open Government Impact Statement for SB120 INTRO https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/84319
BillText https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/SB120/Introduced
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