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---
type: "Bill"
title: "Relating to revenue."
description: "</b> </i>] [<i>Requires the Legislative Revenue Officer to study the personal income tax system. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2026.</i>] <b>Increases the amount of incremental baseball tax revenues that the Oregon Department of Administrative Services may grant for the purpose of constructing a major league baseball stadium. Increases the minimum cost of the stadium. Increases the salary threshold for purposes of calculating incremental baseball tax revenues.</b>"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2025R1"
identifier: "SB 110"
citation: "Oregon SB 110 (2025R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 21
vote_count: 4
first_action: "2025-01-13T17:07:30+00:00"
last_action: "2025-07-02T23:43:48+00:00"
source: "openstates"
source_identifier: "ocd-bill/1f0643a9-36e9-45ff-922a-e3a2043fbb5d"
source_url: "https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB110"
source_hash: "866de70955f44558661dd36d948294d984cc8873cfb3c22845bc89c71c15b921"
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 SB 110 (2025R1) — Relating to revenue.
</b> </i>] [<i>Requires the Legislative Revenue Officer to study the personal income tax system. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2026.</i>] <b>Increases the amount of incremental baseball tax revenues that the Oregon Department of Administrative Services may grant for the purpose of constructing a major league baseball stadium. Increases the minimum cost of the stadium. Increases the salary threshold for purposes of calculating incremental baseball tax revenues.</b>
## 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/SB110/Introduced)
2. **Senate Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/SB110/Senate%20Amendments%20to%20Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/SB110/A-Engrossed)
4. **SFR Amendment -8** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/27628)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/SB110/Enrolled)
## Votes
- Heard and Reported Out with Amendments — **4–0** (pass) · upper
- Third reading. Carried by Meek. Passed. — **24–5** (pass) · upper
- Third reading. Carried by Grayber, Nguyen D. Passed. — **46–6** (pass) · lower
- Heard and Reported Out — **7–0** (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`
- **2025-03-24T15:01:00+00:00** Public Hearing held.
- **2025-03-31T15:02:00+00:00** Public Hearing and Work Session held.
- **2025-04-15T21:31:34+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
- **2025-04-16T18:01:18+00:00** Second reading. `reading-2`
- **2025-04-17T20:06:58+00:00** Third reading. Carried by Meek. Passed. `passage, reading-3`
- **2025-04-17T22:37:38+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2025-04-17T20:07:58+00:00** Vote explanation(s) filed by Patterson.
- **2025-04-24T04:45:06+00:00** Referred to Revenue. `referral-committee`
- **2025-05-15T22:01:00+00:00** Public Hearing held.
- **2025-05-29T22:01:00+00:00** Informational Meeting held.
- **2025-06-12T22:02:00+00:00** Work Session held.
- **2025-06-13T23:34:07+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2025-06-16T19:12:54+00:00** Second reading. `reading-2`
- **2025-06-17T20:10:45+00:00** Third reading. Carried by Grayber, Nguyen D. Passed. `passage, reading-3`
- **2025-06-18T22:25:27+00:00** President signed. `passage`
- **2025-06-19T00:01:23+00:00** Speaker signed. `passage`
- **2025-06-26T19:38:29+00:00** Governor signed. `executive-signature`
- **2025-07-02T23:41:10+00:00** Chapter 461, 2025 Laws.
- **2025-07-02T23:43:48+00:00** Effective date, January 1, 2026.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1f0643a9-36e9-45ff-922a-e3a2043fbb5d`. Confidence: reported (aggregated from official Oregon legislature records).