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Policy Insights 1 min read

Reflections on Oregon's 2021 Session

Like any other session, the legislature introduced more tax measures than it passed.
Reflections on Oregon's 2021 Session
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Read our reflections of Oregon's 2021 legislative session here.

Oregon lawmakers recently adjourned their annual session after enacting substantial tax legislation affecting a broad swath of businesses. These changes include modifying the new corporate activity tax, scaling back a widely used tax incentive for pass-through businesses, and creating a new workaround to the federal limitation on the state and local tax deduction. Like any other session, the legislature introduced more tax measures than it passed. Although failed proposals do not deserve the same attention as those that become law, there are some deserving of honorable mentions because they are likely to appear in future sessions.

We also joined Eversheds Sutherland Partner Nikki Dobay to discuss Oregon tax developments and controversies on an episode of the SALT Shaker Podcast. Our discussion focuses on the session’s passed measures and the ones that keep us up at night as we start looking ahead to the interim and future sessions.

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