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---
type: "Bill"
title: "Relating to the corporate activity tax; and prescribing an effective date."
description: "<i>Requires Legislative Revenue Officer to study corporate activity tax. Directs Legislative Revenue Officer to submit findings to interim committees of Legislative Assembly related to revenue not later than September 15, 2024.</i>]"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2023R1"
identifier: "HB 2073"
citation: "Oregon HB 2073 (2023R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 20
vote_count: 4
first_action: "2023-01-09T16:13:56+00:00"
last_action: "2023-08-04T19:09:04+00:00"
source: "openstates"
source_identifier: "ocd-bill/dc0c3885-a54d-4a19-91f5-7802afd35c53"
source_url: "https://olis.oregonlegislature.gov/liz/2023R1/Measures/Overview/HB2073"
source_hash: "48f971abda13e1746cba160311d9b53eaa8e078c4e29e1721b63c868ea739eb0"
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 2073 (2023R1) — Relating to the corporate activity tax; and prescribing an effective date.
<i>Requires Legislative Revenue Officer to study corporate activity tax. Directs Legislative Revenue Officer to submit findings to interim committees of Legislative Assembly related to revenue not later than September 15, 2024.</i>]
## 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/2023R1/Downloads/MeasureDocument/HB2073/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2073/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2073/A-Engrossed)
4. **HREV Amendment -2** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/ProposedAmendment/25160)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB2073/Enrolled)
## Votes
- Rules suspended. Third reading. Carried by Nathanson. Passed. — **58–0** (pass) · lower
- Heard and Reported Out — **3–2** (pass) · upper
- Rules suspended. Third reading. Carried by Findley. Passed. — **19–6** (pass) · upper
- Heard and Reported Out with Amendments — **7–0** (pass) · lower
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-01-09T16:13:56+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2023-01-12T18:40:33+00:00** Referred to Revenue. `referral-committee`
- **2023-05-09T15:31:00+00:00** Public Hearing held.
- **2023-05-31T15:32:00+00:00** Work Session held.
- **2023-06-01T22:44:37+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2023-06-07T18:26:35+00:00** Second reading. `reading-2`
- **2023-06-07T19:27:57+00:00** Rules suspended. Third reading. Carried by Nathanson. Passed. `passage, reading-3`
- **2023-06-15T18:26:05+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2023-06-15T20:39:58+00:00** Referred to Finance and Revenue. `referral-committee`
- **2023-06-21T20:31:00+00:00** Public Hearing and Work Session cancelled.
- **2023-06-22T15:01:00+00:00** Public Hearing and Work Session held.
- **2023-06-23T20:32:00+00:00** Work Session held.
- **2023-06-24T15:24:17+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2023-06-24T21:13:50+00:00** Second reading. `reading-2`
- **2023-06-24T23:17:13+00:00** Rules suspended. Third reading. Carried by Findley. Passed. `passage, reading-3`
- **2023-06-29T18:11:08+00:00** Speaker signed. `passage`
- **2023-06-29T20:11:41+00:00** President signed. `passage`
- **2023-07-27T22:17:02+00:00** Governor signed. `executive-signature`
- **2023-08-04T19:09:04+00:00** Chapter 397, (2023 Laws): Effective date September 24, 2023.
- **2023-06-24T23:18:13+00:00** Vote explanation(s) filed by Anderson.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dc0c3885-a54d-4a19-91f5-7802afd35c53`. Confidence: reported (aggregated from official Oregon legislature records).