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HB 2092 Oregon House · 2025 Regular Session

Relating to connection to federal tax law; prescribing an effective date.

Summary
Updates the connection date to the federal Internal Revenue Code and other provisions of federal tax law. Temporarily disconnects from the automatic, rolling connection to updates to the federal law definition of "taxable income." Applies to tax years beginning on or after January 1, 2025, and before January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Jun 2025
House Passage
Mar 2025
Senate Passage
Governor
Introduced Jan 13, 2025 Last action Jun 28, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → A-Engrossed · 4 edits · Mar 24, 2025
MODERATE
This bill updates Oregon's connection to federal tax laws to align with the 2024 Internal Revenue Code instead of 2023, and adds a temporary disconnect from automatic updates to the federal definition of 'taxable income' for the 2025 tax year. The bill also adds a new statute section (316.013) and modifies several existing sections related to tax definitions and retirement accounts.
Scope change
The bill's scope was expanded to include a new statute section (316.013) and modified several existing sections related to tax definitions and retirement accounts.
DEFINITION

Updated the tie date for federal Internal Revenue Code references from December 31, 2023 to December 31, 2024, ensuring Oregon tax laws align with the most recent federal tax code.

TIMELINE

Added a temporary disconnect from automatic rolling updates to the federal law definition of 'taxable income' for tax years beginning on or after January 1, 2025, and before January 1, 2026.

SCOPE

Added a new statute section (316.013) to the list of sections being amended.

Added a new statute section (317.018) to the list of sections being amended.

Floor votes · House Mar 24, 2025

How they voted

32–16
Passed · 10 other
Total votes 58
Mar 24, 2025
D Democratic35
31 Yea 4
88% Yea
R Republican23
1 Yea 16 Nay 6
69% Nay
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
13
Key actions
3
Committee
4
Jun 28, 2025
Upper · Passed
In committee upon adjournment.
upper
Mar 25, 2025
Committee
Referred to Finance and Revenue.
upper
Mar 25, 2025
Introduced
First reading. Referred to President's desk.
upper
Mar 24, 2025
Lower · Passed
Third reading. Carried by Nathanson. Passed.
lower
Mar 18, 2025
Lower · Passed
Recommendation: Do pass with amendments and be printed A-Engrossed.
lower
Jan 17, 2025
Committee
Referred to Revenue.
lower
Jan 13, 2025
Introduced
First reading. Referred to Speaker's desk.
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.