Oregon · Senate Bill 377 · 2025 Regular Session

Exempts from commercial activity subject to corporate activity tax reimbursements for certain health care services, including care provided to…

  1. Introduced Jan 13, 2025
  2. In committee Jan 17, 2025
  3. Died  
  4. Passed the House  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

The Act makes payments received for health care services not taxed by the corporate activity tax. (Flesch Readability Score: 63.6). Exempts from commercial activity subject to corporate activity tax reimbursements for certain health care services, including care provided to medical assistance recipients and to Medicare recipients. Exempts receipts from medications administered or dispensed in a clinical setting other than a hospital. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Read the full official title (26 words)

Exempts from commercial activity subject to corporate activity tax reimbursements for certain health care services, including care provided to medical assistance recipients and to Medicare recipients.

Every action

3 steps, oldest first, as the legislature records them.

  1. SenateIntroduction and first reading. Referred to President's desk.
  2. CommitteeReferred to Finance and Revenue. · Senate Finance and Revenue
  3. SenateIn committee upon adjournment.

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 1 cosponsor: 1 Republican.

All 1 cosponsor

From Oregon's official records (api.oregonlegislature.gov), checked Nov 13, 2026. Text links go to the official versions; LegiList does not copy bill text.