Oregon 2025R1 Session Status: In Committee 3 R cosponsors

SB 440 — Increases the exempt amount and the filing threshold for purposes of the corporate activity tax as applicable to homebuilding contracts.

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 January 24, 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 20% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 3 sponsors

    1 primary, 2 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (3 R).

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

Summary

Digest: The Act raises the exemption amount and the filing threshold for the CAT for home builders. (Flesch Readability Score: 68.9). Increases the exempt amount and the filing threshold for purposes of the corporate activity tax as applicable to homebuilding contracts. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Bill Text

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

Read SB 440 on the official Oregon source →

Action History

  1. In Senate Committee

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 87 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (87)

87 members have not signed on to this bill.

Show all 87 →

"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

Subjects

taxation housing
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 440 do?
Digest: The Act raises the exemption amount and the filing threshold for the CAT for home builders. (Flesch Readability Score: 68.9). Increases the exempt amount and the filing threshold for purposes of the corporate activity tax as applicable to homebuilding contracts. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Who sponsors SB 440?
SB 440 is sponsored by Dick Anderson (Republican), David Brock Smith (Republican), and Bruce Starr (Republican).
What is the current status of SB 440?
This bill is in committee in the Senate. Introduced January 24, 2025. It must pass committee before a floor vote.
Where can I track SB 440?
Track SB 440 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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