Oregon Governor Kate Brown recently signed Senate Bill 164 (SB 164), which provides a fiscal-year filing option for Oregon Corporate Activity Tax (CAT) taxpayers who use a fiscal tax year rather than a calendar year for federal tax purposes. SB 164 provides that for a fiscal tax year ending during 2021, taxpayers will be required
corporate activity tax
Oregon CAT technical corrections bill clears second chamber and will now head to the Governor
By Nikki Dobay & Samantha Trencs on
Posted in Policy and Legislation
Just days before Oregon’s legislature is set to adjourn, SB 164, the Corporate Activity Tax (CAT) “technical corrections” bill, cleared its final hurdle in the Oregon legislature and will now be sent to the Governor for signature. Specifically, on June 24, SB 164 passed the House of Representatives by a unanimous vote of those in…
Oregon Legislature Introduces 9 CAT Bills
By Nikki Dobay & Alexandra Louderback on
Posted in Policy and Legislation
On January 12, 2021, the Oregon Legislature introduced nine new Corporate Activity Tax (CAT) bills as the 2021 legislative session began. The bills introduced in both the House and Senate ranged in scope from treatment of receipts in specific industries to modifications of provisions of the CAT more generally.
Some of the bills introduced include:…