Exempts receipts from the sale of prescription drugs by all licensed retail pharmacies from commercial activity subject to the corporate activity tax. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Requires the Department of Transportation to study the creation of a road usage charge to ensure that electric and hybrid motor vehicles pay their equitable share for the wear they cause to the highways in Oregon. Directs the department to submit a report of the study to the interim committees of the Legislative Assembly related to transportation no later than September 15, 2026. Sunsets January 2, 2027.
Modifies the types of familial relationships involved in a manner of committing rape in the first degree and sodomy in the first degree. Adds a manner of committing unlawful sexual penetration in the first degree when there is a specified familial relationship between the defendant and the victim. Provides that sexual abuse in the second degree is a level eight offense on the sentencing guidelines when there is a specified familial relationship between the defendant and the victim. Increases the victim age below which assault and strangulation constitute felony offenses.
Provides for an additional exemption against Oregon estate tax. Phases out the availability of the exemption based on the size of the estate. Applies to the estates of all decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Requires a professional licensing board to consider experience in lieu of a high school diploma or an equivalent for licensure, certification or other authorization to provide certain occupational or professional services. Takes effect on the 91st day following adjournment sine die.
Prohibits the amount of tuition that is waived for qualified students from being reduced by the amount of specified student aid received by the qualified students.
Requires the Secretary of State to study methods for reducing the paperwork filing burden on businesses in this state. Directs the Secretary of State to submit findings to the interim committees of the Legislative Assembly related to business not later than September 15, 2026. Sunsets on January 2, 2027.
Requires a marijuana retailer and a medical marijuana dispensary to post warning signs regarding the consumption or use of marijuana during pregnancy. Requires marijuana items and inhalant delivery systems that contain an industrial-hemp derived vapor item to include in labeling that consumption or use of marijuana during pregnancy may be dangerous.
Requires the Attorney General to report annually to the interim committees of the Legislative Assembly related to the judiciary on settlement agreements entered into by the Department of Justice that require the state to pay over $4 million.
Lowers the interest rate imposed on unpaid property taxes to one-half of one percent per month. Takes effect on the 91st day following adjournment sine die.
