Oregon legislation · 2025 Legislative Measures
Oregon HB2271: Relating to employer taxes.
Status: Chaptered, August 13, 2025
Digest: The Act would give a credit off their UI taxes to employers whose rate for 2025 is less than their rate for the prior year by at least two and a half percentage points. (Flesch Readability Score: 62.8). [ Digest: The Act would give a credit against UI taxes to employers whose rate for 2025 is less than their rate for the prior year by at least three percentage points. (Flesch Readability Score: 60.7). ] Provides a credit against an employer's unemployment insurance taxes for calendar year 2025 [ years 2025, 2026 and 2027 ] if the employer's tax rate for calendar year 2025 is at least [ three ] 2.5 percentage points less than the employer's tax rate for calendar year 2024.
What the bill says
From the enrolled text, June 25, 2025:
83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session House Bill 2271 Sponsored by Representative WRIGHT; Representative LEVY B (Presession filed.) CHAPTER ................................................. Relating to employer taxes. SECTION 1. Section 2 of this 2025 Act is added to and made a part of ORS chapter 657. SECTION 2. (1)(a) Any employer whose tax rate for calendar year 2025 is at least two and one-half percentage points less than the employer's tax rate for calendar year 2024 shall receive a nonrefundable credit against the taxes due from the employer in accordance with this section. (b) This section applies only to an employer that had a tax rate determined in accordance with ORS 657.430 for calendar year 2020 and did not have a tax rate determined in accordance with ORS 657.480 for any calendar year that began on or after January 1, 2021. (2)(a) The tax credit allowed under this section shall equal the lesser or (B) $5,000. (b) Notwithstanding paragraph (a) of this subsection, no tax credit shall be allowed if the amount of the tax credit would be less than $100. (3) An employer is not eligible for the credit against taxes under this section unless the employer: (a) Files all wage reports due under ORS 657.571 for calendar years 2024 and 2025 in a timely manner; (b) Pays all tax liabilities imposed …