SB1510

Relating to taxation; and prescribing an effective date.

Complete·4/6/26

Oregon SB1510 amends tax laws, including exemptions, credits, and licensing requirements for tax consultants and preparers.

Oregon SB1510 amends various tax laws, including exemptions for cargo containers and motor vehicle fuel for Indian tribes, and modifies the definition of "film" to exclude certain media productions. It also changes the licensing requirements for tax consultants and preparers, including education, experience, and examination criteria. Additionally, the bill introduces a pass-through business alternative income tax for certain entities and modifies the tax treatment of dividends and other income.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
0
Democratic CaucusRepublican Caucus

Roll Call Votes

52 Yea

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0 Nay

8 Absent

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Calendar

Mar 2

3:00 PM

House Revenue Public Hearing and Possible Work Session

Mar 2

3:00 PM

House Revenue Public Hearing and Work Session

History

Apr 6

Senate

Chapter 75, 2026 Laws.

Apr 6

Senate

Effective date, June 5, 2026.

Mar 31

Senate

Governor signed.