---
type: "Bill"
title: "Relating to changes to the tax laws of this state; and prescribing an effective date."
description: "Makes changes to certain tax laws. Takes effect on the 91st day following adjournment sine die."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2025R1"
identifier: "HB 2339"
citation: "Oregon HB 2339 (2025R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 26
vote_count: 4
first_action: "2025-01-13T16:01:32+00:00"
last_action: "2025-07-07T19:24:25+00:00"
source: "openstates"
source_identifier: "ocd-bill/e77c6c68-3521-4427-bdd6-66b75903ac57"
source_url: "https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2339"
source_hash: "7cde595473ff108568de3cb0ab802a40ce88cf797774c3babe44a6ba8859b8e7"
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 2339 (2025R1) — Relating to changes to the tax laws of this state; and prescribing an effective date.

Makes changes to certain tax laws. Takes effect on the 91st day following adjournment sine die.

## Version chain

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

1. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2339/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2339/Enrolled)

## Votes

- Third reading. Carried by Patterson. Passed. — **29–1** (pass) · upper
- Third reading. Carried by Nathanson. Passed. — **53–0** (pass) · lower
- Heard and Reported Out — **5–0** (pass) · upper
- Heard and Reported Out — **7–0** (pass) · lower

## 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`
- **2025-01-28T23:01:00+00:00** Public Hearing held.
- **2025-03-27T22:02:00+00:00** Work Session held.
- **2025-03-31T23:53:16+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2025-04-01T20:04:13+00:00** Second reading. `reading-2`
- **2025-04-02T18:45:39+00:00** Rules suspended. Carried over to April 3, 2025 Calendar.
- **2025-04-03T19:01:33+00:00** Rules suspended. Carried over to April 7, 2025 Calendar.
- **2025-04-07T18:39:46+00:00** Third reading. Carried by Nathanson. Passed. `passage, reading-3`
- **2025-04-08T19:03:35+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2025-04-08T20:20:19+00:00** Referred to Finance and Revenue. `referral-committee`
- **2025-04-21T15:31:00+00:00** Public Hearing held.
- **2025-05-19T15:02:00+00:00** Work Session held.
- **2025-05-21T16:59:11+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2025-05-21T18:19:05+00:00** Second reading. `reading-2`
- **2025-05-22T19:23:08+00:00** Carried over to 05-23 by unanimous consent.
- **2025-05-27T19:17:19+00:00** Carried over to 05-28 by unanimous consent.
- **2025-05-28T20:29:31+00:00** Carried over to 05-29 by unanimous consent.
- **2025-05-29T21:59:57+00:00** Carried over to 06-02 by unanimous consent.
- **2025-06-02T19:24:04+00:00** Carried over to 06-03 by unanimous consent.
- **2025-06-03T19:39:23+00:00** Carried over to 06-04 by unanimous consent.
- **2025-06-04T19:09:12+00:00** Third reading. Carried by Patterson. Passed. `passage, reading-3`
- **2025-06-05T22:50:28+00:00** Speaker signed. `passage`
- **2025-06-09T21:00:45+00:00** President signed. `passage`
- **2025-06-16T22:20:27+00:00** Governor signed. `executive-signature`
- **2025-07-07T19:24:25+00:00** Chapter 321, (2025 Laws): Effective date September 26, 2025.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e77c6c68-3521-4427-bdd6-66b75903ac57`. Confidence: reported (aggregated from official Oregon legislature records).