---
type: "Bill"
title: "Relating to judicial review of local income tax questions; and prescribing an effective date."
description: "Confers exclusive jurisdiction on Oregon Tax Court for judicial review of questions <i>concerning income taxes imposed by local governments</i>]<b> arising under local government tax laws that impose taxes on or measured by net income</b>."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2023R1"
identifier: "HB 2576"
citation: "Oregon HB 2576 (2023R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["David Brock Smith", "E. Werner Reschke"]
version_count: 5
action_count: 26
vote_count: 4
first_action: "2023-01-09T16:13:56+00:00"
last_action: "2023-07-26T17:51:21+00:00"
source: "openstates"
source_identifier: "ocd-bill/f91b3f4a-fc97-4d67-8a54-36d61809b002"
source_url: "https://olis.oregonlegislature.gov/liz/2023R1/Measures/Overview/HB2576"
source_hash: "08148323a9360b73b3031deb6a4f44e9a6c205a545b86cd3c716fda701d06f24"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-or"]
---

# Oregon HB 2576 (2023R1) — Relating to judicial review of local income tax questions; and prescribing an effective date.

Confers exclusive jurisdiction on Oregon Tax Court for judicial review of questions <i>concerning income taxes imposed by local governments</i>]<b> arising under local government tax laws that impose taxes on or measured by net income</b>.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **House Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2576/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2576/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2576/A-Engrossed)
4. **HREV Amendment 2** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/ProposedAmendment/23746)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2576/Enrolled)

## Votes

- Heard and Reported Out with Amendments — **6–0** (pass) · lower
- Third reading. Carried by Findley. Passed. — **25–0** (pass) · upper
- Heard and Reported Out — **4–0** (pass) · upper
- Third reading. Carried by Reschke. Passed. — **51–2** (pass) · lower

## Sponsors

- David Brock Smith — primary (person)
- E. Werner Reschke — primary (person)
- Boomer Wright — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-09T16:13:56+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2023-01-13T19:56:52+00:00** Referred to Revenue. `referral-committee`
- **2023-01-31T16:31:00+00:00** Public Hearing held.
- **2023-03-01T16:31:00+00:00** Informational Meeting held.
- **2023-03-30T15:32:00+00:00** Work Session held.
- **2023-03-31T23:43:53+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2023-04-03T18:19:27+00:00** Second reading. `reading-2`
- **2023-04-04T19:47:51+00:00** Rules suspended. Carried over to April 5, 2023 Calendar.
- **2023-04-05T19:53:18+00:00** Rules suspended. Carried over to April 6, 2023 Calendar.
- **2023-04-06T19:34:32+00:00** Rules suspended. Carried over to April 10, 2023 Calendar.
- **2023-04-10T23:11:44+00:00** Third reading. Carried by Reschke. Passed. `passage, reading-3`
- **2023-04-11T03:43:03+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2023-04-11T18:44:09+00:00** Referred to Finance and Revenue. `referral-committee`
- **2023-04-25T22:01:00+00:00** Public Hearing held.
- **2023-05-10T22:01:00+00:00** Work Session cancelled.
- **2023-05-15T22:02:00+00:00** Work Session held.
- **2023-06-15T15:13:14+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2023-06-15T21:55:03+00:00** Second reading. `reading-2`
- **2023-06-16T19:18:31+00:00** Carried over to 06-20 by unanimous consent.
- **2023-06-21T00:07:02+00:00** Carried over to 06-21 by unanimous consent.
- **2023-06-21T23:47:29+00:00** Third reading. Carried by Findley. Passed. `passage, reading-3`
- **2023-06-24T18:06:15+00:00** Speaker signed. `passage`
- **2023-06-24T23:08:16+00:00** President signed. `passage`
- **2023-06-21T23:48:29+00:00** Vote explanation(s) filed by Anderson.
- **2023-07-18T20:55:25+00:00** Governor signed. `executive-signature`
- **2023-07-26T17:51:21+00:00** Chapter 313, (2023 Laws): Effective date September 24, 2023.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f91b3f4a-fc97-4d67-8a54-36d61809b002`. Confidence: reported (aggregated from official Oregon legislature records).