republic-os/legislation/us/states/or/2025r1/sb-799.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Relating to administration of taxes; and prescribing an effective date.	Establishes a uniform statute of limitations applicable to tax programs administered and enforced by the Department of Revenue. Replaces statutory citations in administrative provisions with references to taxes administered by the Department of Revenue. Replaces statutory citations in statute providing for taxation of lottery prizes with references to taxes imposed upon or measured by net income. Takes effect on the 91st day following adjournment sine die.	us/states/or	Oregon Legislative Assembly	2025R1	SB 799	Oregon SB 799 (2025R1)	bill		enacted		2	25	4	2025-01-13T17:07:30+00:00	2025-06-23T19:13:13+00:00	openstates	ocd-bill/e55e3423-e0f1-47af-b8d1-831a6411b0f8	https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB799	766f519f37db728424645aa48cfd6ad3707c0cafe00fffcf71439b20a510f186	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-or

Oregon SB 799 (2025R1) — Relating to administration of taxes; and prescribing an effective date.

Establishes a uniform statute of limitations applicable to tax programs administered and enforced by the Department of Revenue. Replaces statutory citations in administrative provisions with references to taxes administered by the Department of Revenue. Replaces statutory citations in statute providing for taxation of lottery prizes with references to taxes imposed upon or measured by net income. 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
2. Enrolled (enrolled) — source

Votes

• Third reading. Carried by Starr. Passed. — 27–0 (pass) · upper
• Heard and Reported Out — 7–0 (pass) · lower
• Heard and Reported Out — 5–0 (pass) · upper
• Third reading. Carried by Nathanson. Passed. — 54–1 (pass) · lower

Timeline

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

• 2025-01-13T17:07:30+00:00 Introduction and first reading. Referred to President's desk. introduction, reading-1, referral-committee
• 2025-01-17T22:13:22+00:00 Referred to Finance and Revenue. referral-committee
• 2025-01-27T16:01:00+00:00 Public Hearing held.
• 2025-03-12T15:02:00+00:00 Work Session held.
• 2025-03-13T16:58:56+00:00 Recommendation: Do pass. committee-passage-favorable
• 2025-03-13T17:58:23+00:00 Second reading. reading-2
• 2025-03-17T18:56:55+00:00 Third reading. Carried by Starr. Passed. passage, reading-3
• 2025-03-18T19:21:30+00:00 First reading. Referred to Speaker's desk. introduction, reading-1, referral-committee
• 2025-03-18T22:32:30+00:00 Referred to Revenue. referral-committee
• 2025-04-15T22:01:00+00:00 Public Hearing held.
• 2025-05-27T22:02:00+00:00 Work Session held.
• 2025-05-29T01:49:02+00:00 Recommendation: Do pass. committee-passage-favorable
• 2025-05-29T20:27:52+00:00 Second reading. reading-2
• 2025-06-02T20:50:42+00:00 Rules suspended. Carried over to June 3, 2025 Calendar.
• 2025-06-03T22:43:19+00:00 Rules suspended. Carried over to June 4, 2025 Calendar.
• 2025-06-04T22:40:48+00:00 Rules suspended. Carried over to June 5, 2025 Calendar.
• 2025-06-05T20:07:06+00:00 Rules suspended. Carried over to June 9, 2025 Calendar.
• 2025-06-09T20:29:04+00:00 Rules suspended. Carried over to June 10, 2025 Calendar.
• 2025-06-10T19:52:46+00:00 Rules suspended. Carried over to June 11, 2025 Calendar.
• 2025-06-11T18:26:20+00:00 Third reading. Carried by Nathanson. Passed. passage, reading-3
• 2025-06-12T19:15:49+00:00 President signed. passage
• 2025-06-12T21:28:33+00:00 Speaker signed. passage
• 2025-06-20T19:40:51+00:00 Governor signed. executive-signature
• 2025-06-23T19:03:43+00:00 Chapter 371, 2025 Laws.
• 2025-06-23T19:13:13+00:00 Effective on the 91st day following adjournment sine die.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/e55e3423-e0f1-47af-b8d1-831a6411b0f8. Confidence: reported (aggregated from official Oregon legislature records).