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SB 897 Oregon Senate · 2025 Regular Session

Relating to exemption of health care receipts from corporate activity tax; prescribing an effective date.

Summary
Exempts from commercial activity subject to corporate activity tax reimbursements for certain health care services, including care provided to medical assistance recipients and to Medicare recipients. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExempts healthcare reimbursements from corporate activity tax, providing tax relief for providers serving medical assistance/Medicare recipients.90% confidence ✓ HealthcareSupports HealthcareExempts healthcare reimbursements for Medicaid/Medicare services from corporate tax, reducing provider costs and supporting access to care for vulnerable populations.85% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 21, 2025 Last action Jun 28, 2025
Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
3
Key actions
1
Committee
2
Jun 28, 2025
Upper · Passed
In committee upon adjournment.
upper
Jan 21, 2025
Committee
Referred to Finance and Revenue.
upper
Jan 21, 2025
Introduced
Introduction and first reading. Referred to President's desk.
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Dick Anderson
Dick Anderson
RRepublican
OR
5