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Bill > HB4014


OR HB4014

OR HB4014
Relating to state finance; declaring an emergency.


summary

Introduced
02/02/2026
In Committee
03/03/2026
Crossed Over
03/03/2026
Passed
Dead

Introduced Session

2026 Legislative Measures

Bill Summary

The statement includes a measure digest written in compliance with applicable readability standards. Digest: The Act creates a task force to study how Oregon taxes income earned by com- panies doing business in more than one country. (Flesch Readability Score: 60.6). Digest: The Act directs the LRO to study the state financial system. (Flesch Readability Score: 72.6). Requires the Legislative Revenue Officer to study the state financial system. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to re- venue not later than December 1, 2027. Establishes the Task Force on Taxation of International Income. Directs the task force to investigate whether changes to Oregon’s tax code could improve or simplify the state’s tax treatment of international income and to submit a report to the interim committees of the Legislative Assembly related to revenue no later than December 1, 2026. Sunsets the task force on December 31, 2027. Declares an emergency, effective on passage.

AI Summary

This bill establishes a Task Force on Taxation of International Income, composed of 11 members including legislative representatives, labor union and business representatives, and experts in international income tax policy, to investigate and report on potential changes to Oregon's tax code that could improve or simplify the state's tax treatment of income earned by companies operating in multiple countries. The task force is directed to submit its findings and recommendations to legislative committees by December 1, 2026, and will be dissolved on December 31, 2027, with the Legislative Revenue Officer providing staff support. Additionally, the bill declares an emergency, meaning it will take effect immediately upon passage.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (0)

No sponsors listed

Last Action

Referred to Ways and Means. (on 03/03/2026)

bill text


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bill summary

Document Type Source Location
State Bill Page https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/HB4014
HB 4014 Subcommittee Recommendation https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/315708
HB 4014 A Preliminary SMS https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/315557
Staff Measure Summary for HB4014 A (House) for the Joint Committee On Ways and Means https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/95325
HB 4014 LFO Recommendation https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/315237
HB 4014 A Preliminary SMS https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/315234
Open Government Impact Statement for HB4014 A https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/95115
BillText https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureDocument/HB4014/House%20Amendments%20to%20Introduced
BillText https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureDocument/HB4014/A-Engrossed
House Committee On Revenue (2026-02-20) https://olis.oregonlegislature.gov/liz/2026R1/Downloads/ProposedAmendment/30625
IS_Impact HB 4014 2 https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/314921
IS_Impact HB 4014 2 https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/314832
HB 4014 -2 Preliminary SMS https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/314821
Staff Measure Summary for HB4014 A (House) for the House Committee On Revenue https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/95101
Revenue Impact Statement for HB4014 A https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/95098
Fiscal Impact Statement for HB4014 A https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/95079
WitnessRegistrationHB4014 https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/314348
HB 4014 Preliminary SMS https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/311888
House Committee On Revenue (2026-02-11) https://olis.oregonlegislature.gov/liz/2026R1/Downloads/ProposedAmendment/30235
HB 4014 -1 Preliminary SMS https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/313385
WitnessRegistrationHB4014 https://olis.oregonlegislature.gov/liz/2026R1/Downloads/CommitteeMeetingDocument/313444
Open Government Impact Statement for HB4014 INTRO https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/93954
BillText https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureDocument/HB4014/Introduced
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