Relating to standing in the Oregon Tax Court.

HB 2119 allows tax-related associations or organizations (like advocacy groups or industry coalitions) to seek court rulings clarifying tax laws in Oregon's Tax Court, rather than requiring individual members to sue. To qualify, the group must show: (1) at least one member is harmed by the tax issue, (2) the issue relates to the group's core mission, and (3) the members don't need to personally join the court case. This simplifies legal challenges for groups advocating on tax policy without forcing individual members to participate. The law takes effect January 1, 2026, after passing all legislative steps and receiving the governor's signature.