HB 4052 Oregon House · 2026 Regular Session

Relating to a tax credit for de novo banks; and prescribing an effective date.

Summary

Creates a corporate excise tax credit for each of the first three years that a bank does business in this state. Applies only to Oregon-chartered banks that commence business in tax years beginning on or after January 1, 2027, and before January 1, 2033. Takes effect on the 91st day following adjournment sine die.

Issues: ✗ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Mar 2026

Signed into Law

Mar 2026

Introduced Feb 2, 2026 Signed Mar 31, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Enrolled · 4 edits · Mar 6, 2026

MODERATE

The bill was finalized for signing into law, changing its title from a draft proposal to an 'Enrolled' act. The core policy content, which creates a $1 million tax credit for new Oregon banks, remains substantively the same, though the formatting was cleaned up and the list of sponsors was updated to reflect final co-sponsors.

Scope change

The bill's scope and applicability remain unchanged; it still applies to Oregon-chartered banks starting business between January 1, 2027, and January 1, 2033.

TECHNICAL

The document title was updated from 'House Bill 4052' to 'Enrolled House Bill 4052' to indicate the bill has passed both legislative chambers and is ready for the Governor's signature.

The list of bill sponsors was updated to include additional Representatives (Marsh, Bowman, Gombert, Hudson, Levy B, Lively, Sosa, Walters) and a Senator (Meek) who joined the bill during the legislative process.

The 'Summary' section, which provided a non-binding editor's digest of the bill's features, was removed as the bill moved to its final enrolled version.

Formatting notes and draft headers (such as 'A BILL FOR AN ACT' and 'LC 231') were removed, leaving only the final enacted text.

Floor votes · Senate Mar 4, 2026 · House Feb 25, 2026

How they voted

30–0

Passed

Total votes 30

Mar 4, 2026

D Democratic18

18 Yea

100% Yea

R Republican12

12 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 31, 2026

Signed into law

Governor signed.

lower

Mar 6, 2026

Upper · Passed

President signed.

upper

Mar 5, 2026

Lower · Passed

Speaker signed.

lower

Mar 4, 2026

Upper · Passed

Third reading. Carried by Drazan. Passed.

upper

Mar 3, 2026

Upper · Passed

Recommendation: Do pass.

upper

Feb 25, 2026

Committee

Referred to Finance and Revenue.

upper

Feb 25, 2026

Introduced

First reading. Referred to President's desk.

upper

Feb 25, 2026

Lower · Passed

Third reading. Carried by Reschke. Passed.

lower

Feb 19, 2026

Lower · Passed

Recommendation: Do pass.

lower

Feb 2, 2026

Committee

Referred to Revenue.

lower

Feb 2, 2026

Introduced

First reading. Referred to Speaker's desk.

lower

2 primary · 11 co-sponsors