OR SB 1510
enactedRelating to taxation; and prescribing an effective date.
Oregon · 2026 Regular Session · upper
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Quick answers
Did OR SB 1510 pass?
Yes. OR SB 1510 has been enacted into law. Latest recorded action (2026-04-06): Effective date, June 5, 2026.
What is OR SB 1510 about?
Updates the terminology used to describe certain income earned by multinational corporations to reflect a change in the term used in federal law. Aligns sunset dates for earned income tax credit provisions with the underlying sunset date for the credit. Expands the tax credit for certified film production development contributions to allow the use of contributions for the production of commercials. Applies to fiscal years beginning on or after July 1, 2026. [<i>Provides an exception from the annual filing requirement for the property tax exemption for property burdened by an affordable housing covenant used for owner-occupied housing. Applies to property tax years beginning on or after July 1, 2027.</i>] <b>Extends the sunset for the property tax exemption for cargo containers. Repeals the requirement that revenue from a tribal tax on the distribution of motor vehicle fuel that is exempt from the gas taxes under Oregon law is subject to the highway-use restrictions under the Oregon Constitution. Extends the applicability of the pass-through business alternative income tax and tax credit through the 2027 tax year. Allows overpayments to be credited as estimated payments for the next tax year. Requires the State Board of Tax Practitioners to register as enrolled agents individuals who are authorized by the Internal Revenue Service to represent taxpayers as enrolled agents.</b> Takes effect on the 91st day following adjournment sine die.
Description
Updates the terminology used to describe certain income earned by multinational corporations to reflect a change in the term used in federal law. Aligns sunset dates for earned income tax credit provisions with the underlying sunset date for the credit. Expands the tax credit for certified film production development contributions to allow the use of contributions for the production of commercials. Applies to fiscal years beginning on or after July 1, 2026. [<i>Provides an exception from the annual filing requirement for the property tax exemption for property burdened by an affordable housing covenant used for owner-occupied housing. Applies to property tax years beginning on or after July 1, 2027.</i>] <b>Extends the sunset for the property tax exemption for cargo containers. Repeals the requirement that revenue from a tribal tax on the distribution of motor vehicle fuel that is exempt from the gas taxes under Oregon law is subject to the highway-use restrictions under the Oregon Constitution. Extends the applicability of the pass-through business alternative income tax and tax credit through the 2027 tax year. Allows overpayments to be credited as estimated payments for the next tax year. Requires the State Board of Tax Practitioners to register as enrolled agents individuals who are authorized by the Internal Revenue Service to represent taxpayers as enrolled agents.</b> Takes effect on the 91st day following adjournment sine die.
- Introduced
- 2026-02-02
- Latest action
- 2026-04-06 — Effective date, June 5, 2026.
- Bill type
- bill
- Last updated
- —
Sponsors
Not provided by source.
Committees
Not provided by source.
Action timeline
Newest first
2026-04-06
Effective date, June 5, 2026.
2026-04-06
Chapter 75, 2026 Laws.
2026-03-31
Governor signed.
executive-signature
2026-03-05
Speaker signed.
passage
2026-03-05
President signed.
passage
2026-03-04
Third reading. Carried by Nathanson. Passed.
passage,reading-3
2026-03-03
Second reading.
reading-2
2026-03-03
Recommendation: Do pass.
committee-passage-favorable
2026-03-02
Public Hearing and Work Session held.
2026-02-25
Referred to Revenue.
referral-committee
2026-02-24
First reading. Referred to Speaker's desk.
introduction,reading-1,referral-committee
2026-02-24
Third reading. Carried by Broadman, McLane. Passed.
passage,reading-3
2026-02-23
Carried over to 02-24 by unanimous consent.
2026-02-20
Second reading.
reading-2
2026-02-19
Recommendation: Do pass with amendments. (Printed A-Eng.)
committee-passage-favorable
2026-02-16
Work Session held.
2026-02-11
Public Hearing held.
2026-02-02
Referred to Finance and Revenue.
referral-committee
2026-02-02
Introduction and first reading. Referred to President's desk.
introduction,reading-1,referral-committee
Versions
Documents
Votes
Heard and Reported Out with Amendments
2026-02-16 · pass · 5-0
Member-level votes (5)
- Dick Anderson: yes
- Anthony Broadman: yes
- Mike McLane: yes
- Deb Patterson: yes
- Kathleen Taylor: yes
Third reading. Carried by Broadman, McLane. Passed.
2026-02-24 · pass · 28-1
Member-level votes (30)
- Rob Wagner: yes
- Dick Anderson: yes
- Wlnsvey Campos: yes
- Fred Girod: yes
- James Manning Jr.: yes
- Janeen Sollman: yes
- Bruce Starr: yes
- Diane Linthicum: yes
- Suzanne Weber: yes
- Mark Meek: yes
- Kathleen Taylor: yes
- Noah Robinson: no
- Christine Drazan: yes
- David Brock Smith: absent
- Sara Gelser Blouin: yes
- Deb Patterson: yes
- Mike McLane: yes
- Todd Nash: yes
- Courtney Neron Misslin: yes
- Lew Frederick: yes
- Chris Gorsek: yes
- Floyd Prozanski: yes
- Kim Thatcher: yes
- Kate Lieber: yes
- Kayse Jama: yes
- Anthony Broadman: yes
- Jeff Golden: yes
- Cedric Hayden: yes
- Khanh Pham: yes
- Lisa Reynolds: yes
Heard and Reported Out
2026-03-02 · pass · 6-0
Member-level votes (7)
- Zach Hudson: yes
- Bobby Levy: yes
- Pam Marsh: yes
- Nancy Nathanson: yes
- E. Werner Reschke: yes
- Gregory Smith: absent
- Jules Walters: yes
Third reading. Carried by Nathanson. Passed.
2026-03-04 · pass · 52-0
Member-level votes (60)
- Shannon Isadore: yes
- Kim Wallan: yes
- Nancy Nathanson: yes
- Zach Hudson: yes
- Travis Nelson: yes
- Lesly Muñoz: yes
- Matt Bunch: yes
- Thuy Tran: yes
- Farrah Chaichi: absent
- Kevin Mannix: yes
- Ed Diehl: absent
- Ben Bowman: yes
- Tawna Sanchez: yes
- Dacia Grayber: yes
- Nathan Sosa: yes
- Dwayne Yunker: yes
- Emerson Levy: yes
- Jeffrey Helfrich: yes
- Mark Gamba: yes
- Court Boice: yes
- Annessa Hartman: absent
- Cyrus Javadi: absent
- E. Werner Reschke: yes
- Alek Skarlatos: yes
- Mari Watanabe: yes
- Gregory Smith: yes
- Julie Fahey: yes
- Mark Owens: absent
- Jason Kropf: yes
- Willy Chotzen: absent
- Darin Harbick: yes
- Sarah McDonald: yes
- Susan McLain: yes
- Boomer Wright: yes
- Ricki Ruiz: yes
- Darcey Edwards: yes
- April Dobson: yes
- Emily McIntire: yes
- Jules Walters: yes
- Virgle Osborne: yes
- John Lively: yes
- Pam Marsh: yes
- Bobby Levy: absent
- Anna Scharf: yes
- Lisa Fragala: yes
- Lamar Wise: yes
- Andrea Valderrama: absent
- Jami Cate: yes
- Tom Andersen: yes
- Paul Evans: yes
- Sue Rieke Smith: yes
- David Gomberg: yes
- Vikki Breese-Iverson: yes
- Rob Nosse: yes
- Ken Helm: yes
- Rick Lewis: yes
- Shelly Boshart Davis: yes
- Daniel Nguyen: yes
- Hai Pham: yes
- Lucetta Elmer: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:31:04.409453Z
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