Oregon 2025R1 Session Status: In Committee

SB 123 — Modifies the provision that exempts receipts from the sale by certain pharmacies of prescription drugs to allow use of the exemption by critical access pharmacies and to require pharmacies allowed the exemption based on the number of locations to have at least one location in this state.

Last action — In Senate Committee

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced June 12, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 32% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

<b>Digest: The Act makes changes to the CAT. (Flesch Readability Score: 100.0).</b> [<i>Digest: The Act tells the LRO to study the corporate activity tax. (Flesch Readability Score: 64.9).</i>] [<i>Requires the Legislative Revenue Officer to study the corporate activity tax. 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.</i>] <b>Modifies the provision that exempts receipts from the sale by certain pharmacies of prescription drugs to allow use of the exemption by critical access pharmacies and to require pharmacies allowed the exemption based on the number of locations to have at least one location in this state. <b>Applies to tax years beginning on or after January 1, 2026. <b>Removes the sunset from the exclusion for subcontracting payments. <b>Takes effect on the 91st day following adjournment sine die.</b>

Bill Text

We don't have the full text on file for this bill yet.

Read SB 123 on the official Oregon source →

Action History

  1. In Senate Committee

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 90 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (90)

90 members have not signed on to this bill.

Show all 90 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation healthcare
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 123 do?
<b>Digest: The Act makes changes to the CAT. (Flesch Readability Score: 100.0).</b> [<i>Digest: The Act tells the LRO to study the corporate activity tax. (Flesch Readability Score: 64.9).</i>] [<i>Requires the Legislative Revenue Officer to study the corporate activity tax. 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.</i>] <b>Modifies the provision that exempts receipts from the sale by certain pharmacies of prescription drugs to allow use of the exemption by critical access pharmacies and to require pharmacies allowed the exemption based on the number of locations to have at least one location in this state. <b>Applies to tax years beginning on or after January 1, 2026. <b>Removes the sunset from the exclusion for subcontracting payments. <b>Takes effect on the 91st day following adjournment sine die.</b>
What is the current status of SB 123?
This bill is in committee in the Senate. Introduced June 12, 2025. It must pass committee before a floor vote.
Where can I track SB 123?
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Last checked for changes 3 months ago · updated continuously

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