Oregon legislation · 2026 Legislative Measures
Oregon HB4016: Relating to tax compliance; and prescribing an effective date.
Status: Chaptered, April 13, 2026
Digest: Says that people who get public contracts must obey tax laws and must show proof of compliance with tax laws. (Flesch Readability Score: 76.8). Requires public contractors to demonstrate and maintain tax compliance, through a certification process, as a condition of the execution of a public contract. Becomes operative January 1, 2027. Directs the Secretary of State to study methods for collecting information through business registry function to ensure tax compliance by persons doing business in this state. Takes effect on the 91st day following adjournment sine die.
What the bill says
From the enrolled text, March 6, 2026:
83rd OREGON LEGISLATIVE ASSEMBLY--2026 Regular Session House Bill 4016 Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee on Revenue for Representative Nancy Nathanson) CHAPTER ................................................. Relating to tax compliance; creating new provisions; amending ORS 279B.110, 305.380 and 305.385; and prescribing an effective date. SECTION 1. ORS 305.380 is amended to read: 305.380. As used in this section and ORS 305.385: (1) "Agency" means any department, board, commission, division or authority of the State of Oregon, or any political subdivision of this state [which] that imposes a local tax administered by the Department of Revenue under ORS 305.620. (2) "License" means any written authority required by law or ordinance as a prerequisite to the conduct of a business, trade or profession. (3) "Owner" means an owner, as defined in ORS 60.470, that has at least a 20 percent ownership interest of a provider. [(3)] (4) "Provider" means any person who contracts to supply goods, services or real estate space to an agency. [(4)(a)] (5)(a) "Tax" means state taxes administered by the department under the tax laws of this state and local taxes administered by the department under ORS 305.620, and any associated penalties and interest imposed in addition to the tax. (b) "Tax" does not include ad valorem property taxes collected by …