republic-os/legislation/us/states/or/2026r1/sb-1510.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 taxation; and prescribing an effective date.	Updates the terminology used to describe certain income earned by multinational corporations to reflect a change in the term used in federal law. Aligns sunset dates for earned income tax credit provisions with the underlying sunset date for the credit. Expands the tax credit for certified film production development contributions to allow the use of contributions for the production of commercials. Applies to fiscal years beginning on or after July 1, 2026. [<i>Provides an exception from the annual filing requirement for the property tax exemption for property burdened by an affordable housing covenant used for owner-occupied housing. Applies to property tax years beginning on or after July 1, 2027.</i>] <b>Extends the sunset for the property tax exemption for cargo containers. Repeals the requirement that revenue from a tribal tax on the distribution of motor vehicle fuel that is exempt from the gas taxes under Oregon law is subject to the highway-use restrictions under the Oregon Constitution. Extends the applicability of the pass-through business alternative income tax and tax credit through the 2027 tax year. Allows overpayments to be credited as estimated payments for the next tax year. Requires the State Board of Tax Practitioners to register as enrolled agents individuals who are authorized by the Internal Revenue Service to represent taxpayers as enrolled agents.</b> Takes effect on the 91st day following adjournment sine die.	us/states/or	Oregon Legislative Assembly	2026R1	SB 1510	Oregon SB 1510 (2026R1)	bill		enacted		5	19	4	2026-02-02T15:32:59+00:00	2026-04-06T18:52:40+00:00	openstates	ocd-bill/c0803433-06f3-49f7-a937-c3665345f709	https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/SB1510	e1a550e06046da246305f2b7a4b48195eb993dd6cd93390e796c2f390e19fc9f	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-or

Oregon SB 1510 (2026R1) — Relating to taxation; and prescribing an effective date.

Updates the terminology used to describe certain income earned by multinational corporations to reflect a change in the term used in federal law. Aligns sunset dates for earned income tax credit provisions with the underlying sunset date for the credit. Expands the tax credit for certified film production development contributions to allow the use of contributions for the production of commercials. Applies to fiscal years beginning on or after July 1, 2026. [Provides an exception from the annual filing requirement for the property tax exemption for property burdened by an affordable housing covenant used for owner-occupied housing. Applies to property tax years beginning on or after July 1, 2027.] Extends the sunset for the property tax exemption for cargo containers. Repeals the requirement that revenue from a tribal tax on the distribution of motor vehicle fuel that is exempt from the gas taxes under Oregon law is subject to the highway-use restrictions under the Oregon Constitution. Extends the applicability of the pass-through business alternative income tax and tax credit through the 2027 tax year. Allows overpayments to be credited as estimated payments for the next tax year. Requires the State Board of Tax Practitioners to register as enrolled agents individuals who are authorized by the Internal Revenue Service to represent taxpayers as enrolled agents. 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. A-Engrossed (committee substitute) — source
4. SFR Amendment -4 (committee substitute) — source
5. Enrolled (enrolled) — source

Votes

• Third reading. Carried by Broadman, McLane. Passed. — 28–1 (pass) · upper
• Heard and Reported Out with Amendments — 5–0 (pass) · upper
• Heard and Reported Out — 6–0 (pass) · lower
• Third reading. Carried by Nathanson. Passed. — 52–0 (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
• 2026-02-11T16:01:00+00:00 Public Hearing held.
• 2026-02-16T16:02:00+00:00 Work Session held.
• 2026-02-19T23:19:42+00:00 Recommendation: Do pass with amendments. (Printed A-Eng.) committee-passage-favorable
• 2026-02-20T19:50:43+00:00 Second reading. reading-2
• 2026-02-23T22:23:52+00:00 Carried over to 02-24 by unanimous consent.
• 2026-02-24T21:31:21+00:00 Third reading. Carried by Broadman, McLane. Passed. passage, reading-3
• 2026-02-24T22:29:21+00:00 First reading. Referred to Speaker's desk. introduction, reading-1, referral-committee
• 2026-02-25T02:11:33+00:00 Referred to Revenue. referral-committee
• 2026-03-02T23:02:00+00:00 Public Hearing and Work Session held.
• 2026-03-03T18:13:16+00:00 Recommendation: Do pass. committee-passage-favorable
• 2026-03-03T22:40:45+00:00 Second reading. reading-2
• 2026-03-04T22:49:21+00:00 Third reading. Carried by Nathanson. Passed. passage, reading-3
• 2026-03-05T21:58:27+00:00 President signed. passage
• 2026-03-05T22:58:19+00:00 Speaker signed. passage
• 2026-03-31T21:30:00+00:00 Governor signed. executive-signature
• 2026-04-06T18:50:36+00:00 Chapter 75, 2026 Laws.
• 2026-04-06T18:52:40+00:00 Effective date, June 5, 2026.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c0803433-06f3-49f7-a937-c3665345f709. Confidence: reported (aggregated from official Oregon legislature records).