Oregon legislation · 2025 Legislative Measures
Oregon HB3914: Relating to an income tax subtraction for tips received; prescribing an effective date.
Status: Failed, June 27, 2025
Digest: The Act exempts tips from personal income tax. (Flesch Readability Score: 71.8). Creates an Oregon personal income tax subtraction for tips received by the taxpayer during the tax year. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.
What the bill says
A bill FOR AN ACT Relating to an income tax subtraction for tips received; and prescribing an effective date.
From the introduced text, March 7, 2025:
A BILL FOR AN ACT Relating to an income tax subtraction for tips received; and prescribing an effective date. Be It Enacted by the People of the State of Oregon: SECTION 1. Section 2 of this 2025 Act is added to and made a part of ORS chapter 316. SECTION 2. There shall be subtracted from federal taxable income any amount of tips properly reported as wages on the taxpayer's federal income tax return. SECTION 3. Section 2 of this 2025 Act applies to amounts received in tax years beginning on or after January 1, 2026, and before January 1, 2032. SECTION 4. This 2025 Act takes effect on the 91st day after the date on which the 2025 regular session of the Eighty-third Legislative Assembly adjourns sine die. matter [italic and bracketed] is existing law to be omitted. New sections are in boldfaced type. LC 4626
Sponsors
- Eric Reschke (R, 55) · primary sponsor
- Anna Scharf (R, 23) · primary sponsor
- Gregory Smith (R, 57) · primary sponsor
- Shelly Boshart Davis (R, 15) · primary sponsor
- Darin Harbick (R, 12) · primary sponsor
- Mark Owens (R, 60) · primary sponsor
- Vikki Breese-Iverson (R, 59)
- Lucetta Elmer (R, 24)
- Barbara Levy (R, 58)
- Kevin Mannix (R, 21)
- Emily McIntire (R, 56)
- Dwayne Yunker (R, 3)
Latest actions
- : In committee upon adjournment.
- : Motion to withdraw from Revenue failed.
- : Referred to Revenue.
- : First reading. Referred to Speaker's desk.
Votes
- Motion to withdraw from Revenue failed. (April 15, 2025): 30 yea, 26 nay, failed
Subjects: Revenue
Common questions
- What is HB3914?
- HB3914 is a bill in the Oregon Legislature (2025 Legislative Measures): Relating to an income tax subtraction for tips received; prescribing an effective date.
- What does HB3914 do?
- In its own words: A bill FOR AN ACT Relating to an income tax subtraction for tips received; and prescribing an effective date.
- What is the status of HB3914?
- Failed as of June 27, 2025. Latest action: In committee upon adjournment. (June 27, 2025).
- Who sponsored HB3914?
- Eric Reschke (R, 55), with 11 co-sponsors.
- Where is the official record for HB3914?
- On the Oregon Legislature website: https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/3914
Source: official Oregon record. Tracked by Delilah, AI for legislation across all 50 states and Congress.