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Bill

HB 2039

Relating to exempt amount under corporate activity tax; prescribing an effective date.

2025 Regular Session Introduced by Ed Diehl and 12 co-sponsors

HB 2039 adjusts the corporate activity tax exemption threshold in Oregon, affecting which businesses must pay the gross receipts tax and state revenue levels.

In committee upon adjournment.
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WeVote Research Nonpartisan
Bill Summary · HB 2039

Legislative bill overview

HB 2039 modifies Oregon's corporate activity tax by adjusting the exempt amount threshold for businesses. The bill was introduced in the 2025 legislative session and is currently pending in the Revenue Committee. The specific details of the exemption change are not publicly detailed in the available information.

Why is this important

Oregon's corporate activity tax is a gross receipts tax on business activities, and the exempt amount directly affects which businesses must pay the tax and at what revenue levels. Changes to exemption thresholds can significantly impact small to mid-sized businesses' tax obligations and the state's revenue collection.

Potential points of contention

  • Business impact diversity: Raising exemptions helps small businesses but reduces state revenue; lowering exemptions expands the tax base but increases compliance burden on smaller firms
  • Competitive positioning: Oregon's tax structure competitiveness versus neighboring states, particularly Washington and California, which businesses cite when considering relocation
  • Revenue forecasting: Uncertainty about how exemption changes affect the state's budget projections and funding for education, healthcare, and public services

Compiled from official sources — confirm details with the bill’s official record.

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