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SB 110 Oregon Senate · 2025 Regular Session

Relating to revenue.

Summary
] [ Requires the Legislative Revenue Officer to study the personal income tax system. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2026. ] Increases the amount of incremental baseball tax revenues that the Oregon Department of Administrative Services may grant for the purpose of constructing a major league baseball stadium. Increases the minimum cost of the stadium. Increases the salary threshold for purposes of calculating incremental baseball tax revenues.
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Jun 2025
Senate Passage
Jun 2025
House Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Jan 13, 2025 Signed Jun 26, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

A-Engrossed → Enrolled · 7 edits · Jun 26, 2025
MODERATE
The bill was finalized and enrolled for passage, with significant substantive changes to the stadium tax incentive program. The maximum grant amount was increased from $150 million to $800 million, the stadium minimum cost threshold was raised from $300 million to $2 billion, and the salary threshold for players was increased from $50,000 to $100,000. New requirements were added to ensure minority and veteran business participation and maximize economic benefits for Oregon workers.
Scope change
The bill's scope expanded to allow for a much larger stadium construction project with higher financial thresholds and added workforce participation requirements.
FISCAL

Maximum grant amount increased from $150 million to $800 million for stadium construction costs

ELIGIBILITY

Minimum stadium cost requirement raised from $300 million to $2 billion

Player salary threshold for tax revenue calculations increased from $50,000 to $100,000

REQUIREMENT

New requirement for minority, woman, veteran, and small business participation in stadium construction and operations

New requirement to maximize economic benefits for Oregon workers in stadium-related work

New provision requiring grantees to return excess funds if actual tax revenues exceed estimates

New requirement that appropriations cannot be reduced if personal income tax rates are lowered

Floor votes · Senate Apr 17, 2025 · House Jun 17, 2025

How they voted

24–5
Passed
Total votes 29
Apr 17, 2025
D Democratic17
16 Yea 1 Nay
94% Yea
R Republican12
8 Yea 4 Nay
66% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
21
Key actions
7
Committee
4
Jun 26, 2025
Signed into law
Governor signed.
upper
Jun 19, 2025
Lower · Passed
Speaker signed.
lower
Jun 18, 2025
Upper · Passed
President signed.
upper
Jun 17, 2025
Lower · Passed
Third reading. Carried by Grayber, Nguyen D. Passed.
lower
Jun 13, 2025
Lower · Passed
Recommendation: Do pass.
lower
Apr 24, 2025
Committee
Referred to Revenue.
lower
Apr 17, 2025
Introduced
Vote explanation(s) filed by Patterson.
upper
Apr 17, 2025
Introduced
First reading. Referred to Speaker's desk.
lower
Apr 17, 2025
Upper · Passed
Third reading. Carried by Meek. Passed.
upper
Apr 15, 2025
Upper · Passed
Recommendation: Do pass with amendments. (Printed A-Eng.)
upper
Jan 17, 2025
Committee
Referred to Finance and Revenue.
upper
Jan 13, 2025
Introduced
Introduction and first reading. Referred to President's desk.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.