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SB 143 Oregon Senate · 2025 Regular Session

Relating to administration of public funds; and prescribing an effective date.

Summary
] [ Requires the State Treasurer to study the administration of public funds. Directs the State Treasurer to submit findings to the interim committees of the Legislative Assembly related to ways and means not later than September 15, 2026. ] [ Sunsets January 2, 2027. ] Increases the percentage points of the employer tax rate that are used to determine the amount of wages paid into the Supplemental Employment Department Administration Fund each calendar quarter. Changes the formula for determining the amount of excess moneys in the Supplemental Employment Department Administration Fund that are transferred to the Unemployment Compensation Trust Fund each biennium. Takes effect on the 91st day following adjournment sine die.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill increases employer tax rate to fund Supplemental Employment Department Administration Fund, directly boosting government administration funding.95% confidence
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Jun 2025
Senate Passage
Jun 2025
House Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Jan 13, 2025 Signed Jun 26, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

A-Engrossed → Enrolled · 5 edits · Jun 26, 2025
MODERATE
This bill updates unemployment insurance tax rates and thresholds for employers in Oregon. The most significant change is the expansion of the tax rate schedule to include higher rates for employers with larger payrolls, creating a more progressive tax structure. The bill also adds a second tier of tax rates for employers with lower fund adequacy ratios.
Scope change
The bill expands the scope of the unemployment insurance tax system by adding additional tax rate tiers and thresholds that were not present in the previous version.
FISCAL

Added a second table of tax rates (Fund Adequacy Percentage Ratio II) for employers with fund adequacy ratios between 170% and 190%, with rates ranging from 0.7% to 5.2%.

Expanded the first tax rate table (Fund Adequacy Percentage Ratio I) to include 20 additional tax rate tiers, increasing the maximum rate from 1.7% to 5.4% for employers with the highest payrolls.

REQUIREMENT

Changed the effective date language from '91st day following adjournment sine die' to no specific effective date mentioned in the enrolled version.

Removed the summary section that described the bill's purpose and included a digest explaining the changes to unemployment insurance tax moneys.

TECHNICAL

Changed the document header from 'A-Engrossed' to 'Enrolled' and removed editorial notes about formatting conventions for amended sections.

Floor votes · Senate May 29, 2025 · House Jun 17, 2025

How they voted

24–1
Passed · 5 other
Total votes 30
May 29, 2025
D Democratic18
16 Yea 2
88% Yea
R Republican12
8 Yea 1 Nay 3
66% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
19
Key actions
7
Committee
4
Jun 26, 2025
Signed into law
Governor signed.
upper
Jun 19, 2025
Lower · Passed
Speaker signed.
lower
Jun 18, 2025
Upper · Passed
President signed.
upper
Jun 17, 2025
Lower · Passed
Third reading. Carried by Nathanson. Passed.
lower
Jun 13, 2025
Lower · Passed
Recommendation: Do pass.
lower
Jun 3, 2025
Committee
Referred to Revenue.
lower
Jun 2, 2025
Introduced
First reading. Referred to Speaker's desk.
lower
May 29, 2025
Upper · Passed
Third reading. Carried by Meek. Passed.
upper
May 23, 2025
Upper · Passed
Recommendation: Do pass with amendments. (Printed A-Eng.)
upper
Jan 17, 2025
Committee
Referred to Finance and Revenue.
upper
Jan 13, 2025
Introduced
Introduction and first reading. Referred to President's desk.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.