republic-os/legislation/us/states/or/2026r1/sb-1507.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 revenue; and prescribing an effective date.	</b> </i>] [<i>Reduces taxes imposed under various tax programs, operative conditioned upon imposition of a statewide retail sales tax dedicated to specified purposes. Directs the Department of Revenue to estimate the revenue lost to tax reductions and to direct an equal amount of revenue to various purposes.</i>] <b>Updates the connection date to the federal Internal Revenue Code and other provisions of federal tax law. Increases the amount of the earned income tax credit allowed as a percentage of the federal earned income tax credit. Disconnects from, and requires addback of amounts for, federal provisions allowing deductions of personal auto loan interest and bonus depreciation and allowing exclusion of gain from small business stock. Applies to tax years beginning on or after January 1, 2026. Creates a personal income or corporate excise tax credit for a taxpayer creating new jobs in the tax year. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.</b> Takes effect on the 91st day following adjournment sine die.	us/states/or	Oregon Legislative Assembly	2026R1	SB 1507	Oregon SB 1507 (2026R1)	bill		enacted		9	24	6	2026-02-02T15:32:59+00:00	2026-04-14T19:38:56+00:00	openstates	ocd-bill/7d70623d-e9dc-4664-a233-843cae6baa28	https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/SB1507	113e65a0d66159f8b1d6987f7cf957fabc3bbef6b47d2749255be70a43e02f81	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-or

Oregon SB 1507 (2026R1) — Relating to revenue; and prescribing an effective date.

] [Reduces taxes imposed under various tax programs, operative conditioned upon imposition of a statewide retail sales tax dedicated to specified purposes. Directs the Department of Revenue to estimate the revenue lost to tax reductions and to direct an equal amount of revenue to various purposes.] Updates the connection date to the federal Internal Revenue Code and other provisions of federal tax law. Increases the amount of the earned income tax credit allowed as a percentage of the federal earned income tax credit. Disconnects from, and requires addback of amounts for, federal provisions allowing deductions of personal auto loan interest and bonus depreciation and allowing exclusion of gain from small business stock. Applies to tax years beginning on or after January 1, 2026. Creates a personal income or corporate excise tax credit for a taxpayer creating new jobs in the tax year. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. 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. Senate Amendments to Introduced (filed) — source
3. Senate Minority Amendments to Introduced (filed) — source
4. A-Engrossed (committee substitute) — source
5. Minority Report A-Engrossed (committee substitute) — source
6. SFR Amendment -3 (committee substitute) — source
7. SFR Amendment -7 (committee substitute) — source
8. SFR Amendment -9 (committee substitute) — source
9. Enrolled (enrolled) — source

Votes

• Rules suspended. Motion to substitute Minority Report for Committee Report failed. — 12–18 (fail) · upper
• Passed. — 34–21 (pass) · lower
• Rules suspended. Third reading. Carried by Broadman. Passed. — 17–13 (pass) · upper
• Motion to re-refer to Revenue failed. — 19–33 (fail) · lower
• Heard and Reported Out with Amendments — 3–2 (pass) · upper
• Heard and Reported Out — 4–2 (pass) · lower

Timeline

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

• 2026-02-02T15:32:59+00:00 Introduction and first reading. Referred to President's desk. introduction, reading-1, referral-committee
• 2026-02-02T17:38:57+00:00 Referred to Finance and Revenue. referral-committee
• 2026-02-04T16:01:00+00:00 Public Hearing held.
• 2026-02-09T16:02:00+00:00 Work Session held.
• 2026-02-13T17:55:07+00:00 Recommendation: Do pass with amendments. (Printed A-Eng). committee-passage-favorable
• 2026-02-13T17:55:08+00:00 Minority Recommendation: Do pass with different amendments. (Printed A-Eng. Minority) committee-passage-favorable
• 2026-02-16T19:05:10+00:00 Second reading. reading-2
• 2026-02-16T20:17:52+00:00 Rules suspended. Motion to substitute Minority Report for Committee Report failed.
• 2026-02-16T21:16:46+00:00 Rules suspended. Third reading. Carried by Broadman. Passed. passage, reading-3
• 2026-02-16T21:29:32+00:00 First reading. Referred to Speaker's desk. introduction, reading-1, referral-committee
• 2026-02-16T21:46:06+00:00 Referred to Revenue. referral-committee
• 2026-02-16T21:17:46+00:00 Vote explanation(s) filed by Starr.
• 2026-02-18T23:01:00+00:00 Public Hearing held.
• 2026-02-19T16:32:00+00:00 Work Session held.
• 2026-02-21T01:49:13+00:00 Recommendation: Do pass. committee-passage-favorable
• 2026-02-25T02:05:29+00:00 Second reading. reading-2
• 2026-02-26T01:30:00+00:00 Third reading. Carried by Nathanson.
• 2026-02-26T01:36:00+00:00 Motion to re-refer to Revenue failed.
• 2026-02-26T01:50:00+00:00 Passed.
• 2026-02-27T21:03:14+00:00 President signed. passage
• 2026-03-04T17:42:52+00:00 Speaker signed. passage
• 2026-04-09T23:10:00+00:00 Governor signed. executive-signature
• 2026-04-14T19:37:41+00:00 Chapter 142, 2026 Laws.
• 2026-04-14T19:38:56+00:00 Effective date, June 5, 2026.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/7d70623d-e9dc-4664-a233-843cae6baa28. Confidence: reported (aggregated from official Oregon legislature records).