Oregon cat tax rate. After meeting the threshold, businesses must register with the Oregon De...

Oregon cat tax rate. After meeting the threshold, businesses must register with the Oregon Department of Revenue. Jul 21, 2020 · As a reminder, the Oregon Commercial Activity Tax (OR CAT) is a tax on "taxable commercial activity" (TCA) and is in addition to Oregon's corporate/excise tax. B. Feb 15, 2023 · The CAT is calculated based on a business’s Oregon commercial activity, and the tax rate is set at 0. Under the new provisions, businesses will only owe the CAT if their taxable commercial activity exceeds $10 million, and the tax calculation will be based on commercial activity above that threshold. We have previously communicated regarding some of the basics of the CAT and those communications can be found on our website under the Blogs & News tab. 9 The tax is imposed on the person receiving the commercial activity and is Corporate Activity Tax (CAT) Resources Oregon’s Corporate Activity Tax (CAT) is a gross receipts tax applied to businesses with more than $1 million in Oregon commercial activity, calculated as $250 plus 0. Discover the Oregon tax tables for 2025, including tax rates and income thresholds. This annual report presents information about the Oregon CAT and provides a foundation for understanding the characteristics of CAT taxpayers. 25% reduction in Oregon individual income tax rates, except for those in the highest 9. Ohio and Washington have a similar Oregon forgoes a sales tax but doubles down on other forms of taxation. 57%, plus a flat tax of $250. Taxpayers who have a federal extension of time to file their income tax return automatically receive a seven-month extension for the CAT return. 56 billion and is forecasted to be $2. May 29, 2019 · Returns and Registration Since the Oregon CAT is an annual tax that is first effective for tax years beginning on or after January 1, 2020, the initial Oregon CAT return of a person or unitary group of persons with taxable commercial activity in Oregon will be due on April 15, 2021. The tax will be Feb 8, 2025 · Bill Watch: Oregon House Bill (HB2177) has been introduced to increase the exempt amount and the filing threshold for purposes of the corporate activity tax. Oregon’s CAT is measured on a business’s commercial activity–the total amount a business realizes from transactions and activity in Oregon. Our Sep 18, 2019 · Tax Base and Rate As stated above, the CAT is imposed on a person’s taxable commercial activity for the privilege of doing business in Oregon. Jan 21, 2020 · By Caleb Williams, Business & Taxation Law Attorney As of January 1, Oregon’s Corporate Activity Tax (CAT) is in effect and shortly businesses will need to take action to comply with this new tax law. Notably, receipts Dec 11, 2024 · December 11, 2024 CAT exclusion amount will double in the new year Beginning January 1, 2025, the annual exclusion amount will increase from $3 million to $6 million. 57% of taxable revenue above that threshold. Find 24/7 support and insurance for you, your family, and your belongings. Most properties are taxed by a number of districts, such as a city, county, school district, community college, fire district or port. The variation in corporate tax rate per state is significant enough that it can influence where businesses choose to operate, expand or incorporate. Sep 22, 2020 · The new Corporate Activity Tax (CAT) will be imposed on “taxable commercial activity” in excess of $1 million at a rate of 0. Imposition of CAT, taxpayers subject to CAT Effective for tax years beginning on or after January 1, 2020, a corporate activity tax (CAT) is imposed on each person with taxable commercial activity for the privilege of doing business in Oregon. Corporate Income Tax: Apportion income based on a single sales factor: Add up all sales from Oregon and divide by sales everywhere. 62% 0. Oregon gross receipts delivered to or benefit received in Oregon less: the greater of 35% of apportioned cost inputs or 35% of apportioned cost of labor $1,000,000 annual exemption. The state has a complex and progressive individual income tax system with four tax brackets, a top marginal rate of 9. Apply a 6. Businesses must register when they meet the economic nexus threshold of “commercial activity” sourced to Oregon in excess of $750,000. Dec 1, 2020 · If allowed under federal rules, COGS, for CAT purposes, would include only costs associated with Oregon commercial activity subject to the tax. 3427, which established the Oregon Corporate Activity Tax (CAT), effective for tax years beginning on or after Jan. Schedule OR-ES-CAT Estimated Tax Payments and Other Prepayments instructions: Fill in the total estimated tax payments made before filing your Oregon return. About the tax In July 2021, Oregon created the Pass-Through Entity Elective (PTE-E) Tax, a business alternative income tax, in response to the $10,000 cap on the federal State and Local Tax (SALT) deduction enacted by the 2017 federal Tax Cuts and Jobs Act. 72% 0. 373% Effective Oregon CAT Rate OREGON CAT – UNITARY GROUPS Get NCAA College Football news, scores, stats, poll rankings & more for your favorite college teams and players -- plus watch highlights and live games! All on FoxSports. Takes effect on the 91st day following adjournment sine die. This is intended to help offset the cost to individuals from the expected pass through of some portion of the CAT tax to consumers in the form of higher prices. 0% 3% 6% 9% 12% State & Local Sales Taxes (2021) State & local sales taxes average Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. If you have any type of business filing in Oregon, including a corporation, partnership, or Schedule C for sole proprietors, you have received a letter from the State of Oregon explaining next steps for you as the business owner or manager. Forty-five states, the District of Columbia, the territories of Puerto Rico, and Guam impose general sales taxes Tax-payers will file tax returns on the Form OR-CAT, Oregon Corporate Activity Tax Return. The CAT is imposed on a business’s Oregon “taxable commercial activity,” which is generally its Oregon-source business gross receipts, less a deduction for a percentage of apportioned cost inputs or labor costs. 5 $125. 57% of all Oregon-sourced commercial activity, the tax implications may be substantial. “Commercial activity” means the total amount realized by a person arising from transactions and activity in the regular course of the person’s trade or business without deduction for expenses incurred by the trade or business. 8 Taxpayers whose taxable commercial activity does not exceed $1 million are exempt from the Oregon CAT. 57% will be applied to the net Oregon Commercial Activity. In May 2019, Oregon Governor Kate Brown signed into law House Bill (HB) 3472A, the Oregon Corporate Activity Tax (CAT). 57% for 2021. The Oregon CAT will be imposed on businesses having a sufficient level of commercial activity and nexus within the state of Oregon. Exports (goods and services sent out of Oregon) are not subject to the tax. 57% on TCA in excess of $1 million, plus $250 for the first $1 million of TCA. Senate Bill 1524 adds that amounts received by an eligible pharmacy for the sale of prescription drugs are excluded from the definition of commercial activity and are exempt from the tax imposed under ORS 317A. There Digest: Raises the exemption and filing thresholds for the CAT tax. Brosseau, CPA, is a senior manager in the Tax Policy Group of Deloitte Tax LLP’s Washington National Tax office. 37 billion and is forecasted to be $2. 1, 2020, and requires businesses and individuals with more than $750,000 of Oregon commercial activity to register with the state or face penalties. A taxpayer is subject to the annual corporate activity tax for doing business during any portion of such tax year. Oregon is continuing to release guidance, much of it in the form of draft administrative rulings. It is measured on a business's Nov 23, 2025 · The annual CAT return is filed using Form OR-CAT, the Oregon Corporate Activity Tax Return. (t) South Carolina taxes savings and loans at a 6% rate. Stay informed about tax regulations and calculations in Oregon in 2025. Oregon also imposes Corporate Activity Tax [CAT] of $250 plus 0. Salem, OR: Oregon Department of Revenue, 2024. If you are filing a Form OR-QUP-CAT, review the form instructions beginning on page 11. Earlier this year, Oregon Governor Kate Brown signed into law House Bill 3427, which created an Oregon corporate activity tax (CAT), effective beginning January 1, 2020. Oregon law (ORS 217A(1)(a)(A)) defines commercial activity as “the total amount realized by a person, arising from Jul 29, 2020 · The CAT rate is 0. Dec 20, 2021 · What is the Oregon Corporate Activity Tax? The Oregon Corporate Activity Tax (CAT) was established in May 2019 as part of HB 3427 and is considered a tax for the privilege of doing business in Oregon. A: The laws establishing the CAT (ORS Chapter 317A) do not prohibit any business from recovering a business expense when setting the total price for the sale, lease, or license of an item or the sale of a service. About the tax ORS Chapter 317A imposes a Corporate Activity Tax (CAT) on all types of business entities. Quarterly taxpayers who anticipate having $6 million or less in taxable gross receipts in tax Dec 8, 2019 · On May 16, 2019, Governor Kate Brown signed "The Student Success Act" that enacted Oregon's Corporate Activity Tax (CAT) into law. Businesses with less than $1 million of taxable commercial activity will not have a payment obligation. Jan 1, 2023 · The minimum tax ranges from $150 for corporations with sales under $500,000, up to $100,000 for companies with sales of $100 million or above. The CAT is imposed on the entity doing business in Oregon and is considered part of the business’ expenses. The legislation establishing the new Oregon Corporate Activity Tax (CAT) passed in 2019 and the tax started January 1, 2020. Mar 1, 2020 · Although the tax rate is less than 1%, taxpayers with significant activities in Oregon could face a substantial CAT liability and, thus, may need to evaluate the tax’s impact over the course of 2020. The Oregon CAT will incorporate the situsing of Oregon gross receipts with an apportioned 35% deduction of either “cost inputs” or “labor costs. 62% for Commercial Activity Over $100 M Decrease 35% Subtraction to 30% to 25% to 30% for Commercial Activity Over $100 M Increase $250 Minimum Tax to $500 to $1,000 above $5M Commercial Activity Main navigation page for the Oregon Department of Revenue. Jul 23, 2019 · Oregon Gov. The CAT rate of 0. As of January 1, 2024, Ohio eliminated the alternative minimum CAT payment and adopted a phased increase of its exclusion amount from its prior $1 million in tax year 2023 to $3 million in tax year 2024, capped at $6 million in tax year 2025. Increases the exempt amount and the filing threshold for purposes of the corporate activity tax. 57% of receipts less deductions on sales over $1 million. 62% for Commercial Activity Over $10 M 0. your tax is $409 plus 6. 4 $105. In Oregon, a business qualifies by exceeding $750,000 in gross receipts within state lines. Oregon Corporate Activity Tax Statistics: Characteristics of CAT Taxpayers: 2024 Edition: CAT Receipts Fiscal Year 2022-23 and CAT Returns Tax Year 2021. This edition of Oregon Corporate Activity Tax Statistics: Characteristics of CAT Taxpayers provides detailed statistics based on tax year 2022 CAT returns received and processed by the Oregon Department of Revenue (DOR) through January 2, 2025. 116 (Corporate activity tax imposed on commercial activity) for each tax year shall equal $250… Jan 20, 2020 · The Oregon Corporate Activity Tax (CAT) took effect January 1, 2020. . The tax rate for the CAT is 0. Oregon’s CAT regime is in addition to the current corporate income tax, and taxpayers (even if already registered for corporate tax purposes) must separately register for the CAT through the Department of Revenue’s online system. Revenue from the CAT is transferred to the Fund for Student Success and is used for education spending The CAT is imposed on businesses for the privilege of doing business in Oregon. Jan 15, 2026 · Corporate income taxes vary widely across the U. Businesses subject to the tax will be taxed at a rate of 0. Section 63 of Oregon House Bill 3427 imposed a new tax on each person with taxable commercial activity for the privilege of doing business in Oregon. Refreshed: 2025-05-10 The Oregon Corporate Activity Tax (CAT) is effective on January 1, 2020. This annual report presents information about the Oregon Corporate Activity Tax (CAT) and provides a foundation for understanding the characteristics of CAT taxpayers. 0 $120. Food Processor Exemption Heavy Equipment Rental Tax 2025 Heavy Equipment Rental Tax forms and publications May 8, 2024 · Navigating state gross receipts taxes in the US: Nexus standards, filing requirements, and considerations for businesses to comply. The Corporate Activity Tax page on the Department of Revenue’s website provides a wealth of information about the CAT. If your taxable gross receipts are $6 million or less per calendar year, you will NOT have to pay the Commercial Activity Tax (CAT). How do you calculate the CAT liability? No two businesses are exactly alike. 57 percent, plus a flat tax of $250 on the taxpayer’s first $1 million of taxable commercial activity. The Vehicle Privilege Tax is a tax for the privilege of selling vehicles in Oregon and the Vehicle Use Tax applies to vehicles purchased from dealers outside of Oregon. OGSBA - Hath Tech Hath Tech Submit the form below to testify or comment either in person or remotely by video or phone. To calculate your business’s CAT liability, you will need the following information: Dec 1, 2020 · The law included a . Editor Notes Alex J. Fiscal filers must use the Form OR-CAT from the year that matches their period begin date. May 13, 2019 · Learn how Oregon’s proposed new tax—at a rate of 0. Jan 10, 2020 · The Oregon CAT, which is imposed in addition to the state’s historical corporate net income tax and gross receipts-based minimum tax, is a form of gross receipts tax that combines elements of Ohio’s Commercial Activity Tax and Texas’ Revised Franchise (Gross Margin) Tax. May 22, 2019 · Because the CAT is imposed at a rate of 0. Property Tax Property tax rates differ across Oregon. The CAT is in addition to the state's current corporate income tax. However, there are certain exemptions available for businesses with low gross receipts or those engaged in specific industries. 57% Tax Rate 0. 9 The tax is imposed on the person receiving the commercial activity and is Dec 1, 2020 · The law included a . The CAT is imposed on businesses for the privilege of doing business in Oregon and is generating new funding for early learning and K-12 education. 9% bracket. Check your refund status, I would like to, Individuals, Businesses, Tax Professionals, Property Tax, and Collections. Approaching the CAT similar to net income taxes, gross receipts, or margins tax imposed by other states could put your business at a risk of an audit assessment or overpaying the CAT. Feb 24, 2025 · Corporate Activity Tax (ORS 371A) : Overview The Oregon Corporate Activity Tax is a tax on commercial activity in Oregon. Tracking Purpose of Form OR-20 Use Form OR-20, Oregon Corporation Excise Tax Return, to calculate and report the Oregon corporate excise tax liability of a business entity taxable as a C corporation doing business in Oregon. 57% on taxable receipts less than deductions above $1 million that—will affect businesses. The summary of the House Bill (HB2177) reads: “Raises the exemption and filing thresholds for the CAT. Based on the November 2024 economic and revenue forecast from the Office of Economic Analysis (OEA),1 actual CAT revenue for the 2021-23 biennium was $2. Revenues from the CAT are designated for the Fund for Student Success which aids in funding education programs for early childhood and K-12 students. Business owners should know each state's requirements. The Oregon CAT looks like the Ohio Jan 24, 2023 · CAT Tax Liability by Industry, Tax Year 2020 ($ millions) Retail Trade Manufacturing Management of Companies and Enterprises Wholesale Trade Construction Finance and Insurance Information Real Estate, Rental, and Leasing Professional, Scientific, and Technical Services Health Care and Social Assistance All Others $165. Jun 3, 2019 · The state’s proposal to initiate a Corporate Activity Tax (CAT) will go into effect on January 1, 2020. Sep 1, 2019 · On May 16, 2019, Oregon Gov. 57% on taxable receipts less deductions above $1 million—could affect your business. Applies to tax years beginning on or after January 1, 2025. Passed in 2019, Oregon’s Corporate Activity Tax (CAT) is a unique, first-of-its-kind tax on businesses with customers in the state or that have Oregon-based vendors, suppliers, or service providers. Starts with the tax year 2025. The CAT is assessed in addition to the state’s current corporate income tax. May 20, 2019 · The Oregon CAT will be imposed on “taxable commercial activity” in excess of $1 million at the rate of 0. S. The rate depends on the tax rate approved by local voters and the limits established by the Oregon Constitution. The Jan 22, 2020 · Oregon’s new Corporate Activity Tax (CAT) requires qualifying businesses to register and pay tax for operating in Oregon, which mirrors similar taxes in Ohio and Washington. Oregon law (ORS 217A(1)(a)(A)) defines commercial activity as “the total amount realized by a person, arising from Jan 20, 2020 · The Oregon Corporate Activity Tax (CAT) took effect January 1, 2020. 75% of excess over $8,600 your tax is $1,280 plus 8. Oregon and Texas business tax figures include the states’ gross receipts taxes, converted to income taxes on an average rate of return. 57% on taxable receipts over $1 million, net of certain deductions, plus $250. However, taxpayers (including unitary groups) exceeding $750,000 of Oregon “commercial activity” are required to register for the CAT within 30 days of meeting the threshold. 1, 2020. Include any payments made with Form OR-CAT-V on lines 1–4. 9 percent, and a personal exemption structured as a tax credit. Oregon recently signed a new law effective January 1, 2020, allowing the state of Oregon to collect a Corporate Activity Tax (CAT). Use Tax (Sales Tax Equivalent) Washington charges a use tax when registering a vehicle purchased outside Get an insurance quote in minutes from a top-rated company. Jun 13, 2024 · The all-in Oregon state and local tax rate on large businesses could exceed 56 percent under a proposed ballot measure that purports to impose only a small tax increase on large businesses. The new law is projected to raise nearly $2 billion per biennium. Jun 25, 2024 · Note: Top marginal rates are an aggregate of all income-based taxes on each category of income imposed at the state and local levels. Becomes law 91 days from sine die. 75% of excess over $21,500 your tax is $21,274 plus 9. This step is multiple flowcharts worth of calculations. Suggested citation: Oregon Department of Revenue Research Section. May 30, 2019 · On May 16, 2019, the Oregon governor signed legislation imposing a gross receipts tax for the privilege of doing business in Oregon, also referred to as corporate activity tax (the “Oregon CAT”), on each person with taxable commercial activity. Based on the most recent economic and revenue forecast from the Office of Economic Analysis (OEA),1 actual corporate activity tax revenue for the 2019-21 biennium was $1. The report contains background information on the corporate activity tax and includes a description of the computation of the tax. The tax imposed under this section is an annual privilege tax for the tax year and shall be remitted quarterly to the Department of Revenue. However, given the numerous exclusions to the definition of commercial activity, ascertaining the precise impact of the CAT may pose a challenge to many taxpayers. Multiply this number by total labor costs or cost of inputs paid to other businesses. The due date for the annual return is the 15th day of the fourth month following the end of the tax year. 116. Source: Tax Foundation calculations. Sep 15, 2020 · Learn how Oregon’s corporate activity tax—imposed at a rate of 0. 57% of taxable commercial activity over $1 million plus $250. After completing the required fields (*), click the “Submit Registration to Testify” button. All businesses with $750,000 or more of commercial activity in Oregon must register for the CAT with the Oregon Department of Revenue. While it is called by its misnomer the “Corporate Activity Tax,” the CAT actually applies to most types of organizational entities such as partnerships, individuals, limited liability […] Jan 10, 2020 · Oregon’s new corporate activity tax (the “CAT”) went into effect on January 1, 2020. Sales tax is governed at the state level and no national general sales tax exists. Once that threshold is Feb 3, 2020 · By Katie Eyre, CPA Cascade Policy Institute The 2019 Oregon Legislature established a new tax affecting all firms that do business in Oregon. The facts and circumstances of each business is unique, but every business will need the same information to determine its liability under the Corporate Activity Tax. 9). 2164 on July 23, 2019, making technical changes to recently enacted H. Jul 22, 2019 · Oregon’s landmark legislation House Bill (HB) 3427A (the “Student Success Act”) was passed by the Senate on May 13, 2019, and signed by the governor on May 16, 2019. The OR CAT tax rate is 0. May 14, 2024 · Finally, Ohio recently amended its Commercial Activity Tax in a similar manner to that of Oregon. 2 $94 . The new tax will be imposed on businesses that have “the privilege of doing business in Oregon” at a rate of 0. It joins the state’s personal income tax, corporate net income tax and gross receipts–based minimum tax. Starts with the tax year 2026. Applies to tax years beginning on or after January 1, 2026. This is a tax imposed on the seller of the product, and not a tax imposed on the purchaser of the goods or services. The CAT is a gross-receipts tax that affects virtually every industry in the state, including the cannabis and hemp industries. A business may include the CAT with other business expenses when setting Businesses Corporate Activity Tax (CAT) Corporation Excise and Income Taxes Foreign Corporations Corporation, business, and fiduciary e-filing Approved software vendors Corporation penalties and interest Insurance Excise Tax Partnership Information Centralized Partnership Audit Regime Pass-Through Entity Elective (PTE-E) Tax 4 days ago · Not the Bee is your source for headlines that should be satire, but aren't. 6% corporate income tax rate on corporate income up to $1 million. 57% of activity in excess of $1 million. Jun 1, 2023 · Tax Year 2024 $ Millions Increase 0. 3427 and will begin on receipts starting January 1, 2020. Google's service, offered free of charge, instantly translates words, phrases, and web pages between English and over 100 other languages. For tax years beginning on or after January 1, 2021, foreign and alien insurers who are subject to the retaliatory tax under ORS 731. 57 percent of the taxable amount. Dec 18, 2019 · Oregon’s new corporate activity tax kicks in Jan. The exclusion applies to tax years beginning on or after January 1, 2022 and ends on December Jan 13, 2024 · This blog addresses gross receipts tax in Delaware, Nevada, Ohio, Oregon, Texas, and Washington. Feb 2, 2020 · The CAT is not a transactional tax, such as a retail sales tax, or an income tax. Some states impose flat rates, while others apply graduated brackets based on taxable income, and a few have no corporate tax at all. Kate Brown signed H. 82,558 Oregon Corporate Activity Tax 0. It is based on the total amount a business earns from transactions in Oregon, with certain exclusions,… May 26, 2025 · The corporate activity tax imposed under ORS 317A. Email address and phone number are required for administrative purposes and will not be posted to OLIS. The CAT differs from the state corporate income tax and is imposed on taxable Oregon commercial activity exceeding $1 million, computed as $250 plus 0. (Flesch Readability Score: 68. com. ” Dec 17, 2019 · Oregon’s new corporate activity tax, also known as “CAT”, goes into effect beginning January 1, 2020. Refer to the appropriate tax forms and instructions, based on what type of taxpayer the shareholder is (individual, corporation, trust, other), for more information. Your phone number will be displayed on the livestream of the committee meeting if you testify by phone May 26, 2025 · A taxpayer shall pay at least 90 percent of the balance due for any quarter or the Department of Revenue may impose, for any quarter that this threshold is not met, a penalty of five percent of the underpayment amount, except that the department may not impose a penalty under this subsection for any quarter for which the taxpayer has paid an amount at least equal to the taxpayer’s required Jan 6, 2020 · The Corporate Activity Tax, referred to as the Oregon CAT, was enacted on May 16, 2019 with H. How does the law propose to raise the funds? It imposes a new Corporate Activity Tax, or CAT, based on a taxpayer’s Oregon sourced commercial activity Feb 6, 2025 · In contrast to the corporate excise tax, Oregon’s corporate activity tax (CAT) is only assessed on the income of any company that does business in the state and makes over $1 million in taxable Oregon commercial activity. Summary information on the key aspects of CAT returns, including demographics, components of the The Corporate Activity Tax (CAT) is a tax imposed on companies for the privilege of doing business in Oregon. Quarterly estimated tax payments will be required beginning in April 2020. It is a tax on commercial activity – the sale of goods and services – in Oregon. 859 are excluded from CAT. Oregon Revised Statutes Volume 8, Revenue and Taxation; Title 29, Revenue and Taxation; Chapter 317A, Corporate Activity Tax. 39 billion Buying in Oregon and Registering in Washington If you buy a car in Oregon and plan to register in Washington, here is what to expect: Taxes and Fees in Washington Even though Oregon has no sales tax, Washington requires residents to pay the use tax when registering an out-of-state vehicle. l income tax purposes. 9% of excess over $250,000 Jun 27, 2025 · Summary Raises the exemption and filing thresholds for the CAT tax. 79 billion for the 2023-25 biennium. As of 2026, rates range from zero in states like South Dakota Two Oregon vehicle taxes began January 1, 2018. What’s new We have redesigned our Form OR-QUP-CAT, Underpayment of Oregon Corporate Activity Estimated Tax, for 2023. 854 and ORS 731. This short publication explains the components of Metro region taxes on income The Oregon Department of Revenue (DOR) released information on the Corporate Activity Tax (CAT) on all types of business entities in the state. Schedule M-1 filed for income tax purposes generally includes a book to income tax reconciliation with items of revenue and expenses that may not be subject to the CAT depending upon the type of revenue or expense and the accounting method used by the taxpayer for recognition o This bill modifies Oregon's Corporate Activity Tax (CAT) by significantly raising the tax exemption and filing thresholds from $1 million to $10 million for businesses operating in the state. 57% of the Oregon Taxable Commercial Activity on any amount over $1,000,000, plus a flat $250 tax. Kate Brown signed House Bill 3427, which establishes the new Oregon corporate activity tax (CAT). Q: What is included in labor cost deduction, health insurance premiums, FICA, and wages? The legislation establishing the Oregon Corporate Activity Tax (CAT) passed in 2019, and the tax started January 1, 2020. Shareholders who meet Oregon filing requirements must file an Oregon tax return. Senate Bill 1524 The Oregon Legislature made a change to the CAT in the 2022 session. wibzgb uka qxe urnm crxydd yab xfnu darp jsz vhhu