---
type: "Bill"
title: "Relating to employer taxes."
description: "</b> </i>] Provides a credit against an employer's unemployment insurance taxes for calendar <b>year 2025</b> [<i>years 2025, 2026 and 2027</i>] if the employer's tax rate for calendar year 2025 is at least [<i>three</i>] <b>2.5</b> percentage points less than the employer's tax rate for calendar year 2024."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2025R1"
identifier: "HB 2271"
citation: "Oregon HB 2271 (2025R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Boomer Wright"]
version_count: 5
action_count: 18
vote_count: 4
first_action: "2025-01-13T16:01:32+00:00"
last_action: "2025-08-13T19:42:36+00:00"
source: "openstates"
source_identifier: "ocd-bill/fa2fdd16-af3d-4637-bf84-3a39986a29e5"
source_url: "https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2271"
source_hash: "99db940c04f714ed4aa5584bde31903c447bc02fae14baad0135376695ea40f8"
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 2271 (2025R1) — Relating to employer taxes.

</b> </i>] Provides a credit against an employer's unemployment insurance taxes for calendar <b>year 2025</b> [<i>years 2025, 2026 and 2027</i>] if the employer's tax rate for calendar year 2025 is at least [<i>three</i>] <b>2.5</b> percentage points less than the employer's tax rate for calendar year 2024.

## 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/2025R1/Downloads/MeasureDocument/HB2271/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2271/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2271/A-Engrossed)
4. **HREV Amendment -2** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29611)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2271/Enrolled)

## Votes

- Heard and Reported Out — **5–0** (pass) · upper
- Third reading. Carried by Wright. Passed. — **50–0** (pass) · lower
- Heard and Reported Out with Amendments — **7–0** (pass) · lower
- Rules suspended. Third reading. Carried by Smith DB. Passed. — **28–0** (pass) · upper

## Sponsors

- Boomer Wright — primary (person)
- Bobby Levy — cosponsor (person)

## Timeline

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

- **2025-01-13T16:01:32+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2025-01-17T20:47:46+00:00** Referred to Revenue. `referral-committee`
- **2025-02-13T23:01:00+00:00** Public Hearing cancelled.
- **2025-03-04T23:01:00+00:00** Public Hearing held.
- **2025-06-16T22:02:00+00:00** Public Hearing and Work Session held.
- **2025-06-18T17:16:07+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2025-06-19T17:05:47+00:00** Second reading. `reading-2`
- **2025-06-20T18:51:16+00:00** Third reading. Carried by Wright. Passed. `passage, reading-3`
- **2025-06-20T20:01:33+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2025-06-20T20:43:51+00:00** Referred to Finance and Revenue. `referral-committee`
- **2025-06-24T20:02:00+00:00** Public Hearing and Work Session held.
- **2025-06-25T16:54:01+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2025-06-25T21:47:08+00:00** Second reading. `reading-2`
- **2025-06-25T22:21:33+00:00** Rules suspended. Third reading. Carried by Smith DB. Passed. `passage, reading-3`
- **2025-06-26T18:14:38+00:00** Speaker signed. `passage`
- **2025-06-26T22:38:22+00:00** President signed. `passage`
- **2025-07-24T23:48:12+00:00** Governor signed. `executive-signature`
- **2025-08-13T19:42:36+00:00** Chapter 563, (2025 Laws): Effective date January 1, 2026.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fa2fdd16-af3d-4637-bf84-3a39986a29e5`. Confidence: reported (aggregated from official Oregon legislature records).