News & Analysis as of

Corporate Taxes New Legislation Governor Brown

Schwabe, Williamson & Wyatt PC

Enactment of SB 164 and Changes to Oregon's Corporate Activity Tax

Although Oregon’s 2021 legislative session turned out to be relatively quiet from a tax perspective, we did experience some changes to Oregon’s Corporate Activity Tax (“CAT”). Those changes were primarily in the form of SB...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: Administrative Rules Hearing Set for November 24, 2020

The Oregon Department of Revenue (“DOR”) will be holding an administrative rules hearing on November 24, 2020, from 9:00 a.m. to 11:00 a.m. This hearing will cover over two dozen administrative rules, including two Oregon...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: Oregon Department of Revenue Releases Anticipated Draft Rules

On October 26, 2020, the Oregon Department of Revenue (“DOR”) released two anticipated Oregon Corporate Activity Tax (“CAT”) draft rules: OAR 150-317-1310 (Estimated Tax Payments: Delinquent or Underestimated Payment or Both,...more

Foster Garvey PC

The Oregon Department of Revenue Plans to Publish Much Needed Guidance on the Newly Enacted Corporate Activity Tax

Foster Garvey PC on

As discussed in recent blog posts, the Oregon Legislative Assembly recently enacted a Corporate Activity Tax (“CAT”). Governor Kate Brown signed the legislation into law, effective January 1, 2020. Put in simplest terms, the...more

Foster Garvey PC

Referendum to Repeal Oregon Corporate Activity Tax Has Wind Taken Out of Its Sails – The New Tax May Be Here to Stay

Foster Garvey PC on

As we reported in our June 4 blog post, Oregon lawmakers had recently enacted a “corporate activity tax” (“CAT”) that applies to certain Oregon businesses. The new law, absent challenge, becomes effective January 1, 2020. We...more

McDermott Will & Emery

BREAKING NEWS: More States Opt Not to Tax GILTI

McDermott Will & Emery on

This has been an eventful and exciting week for those interested in the states’ taxation of global intangible low-taxed income (GILTI). On Monday, taxpayers received the good news that New York Governor Cuomo signed S. 6615—a...more

Foster Garvey PC

Oregon’s New Corporate Activity Tax

Foster Garvey PC on

We are taking a break from our multi-post coverage of Opportunity Zones to address a recent, significant piece of Oregon tax legislation. On May 16, 2019, Governor Kate Brown signed into law legislation imposing a new...more

Stoel Rives LLP

Oregon Enacts New Corporate Activities Tax

Stoel Rives LLP on

On May 16, 2019, Oregon Governor Kate Brown signed into law HB 3427 (the Bill), which creates a new Corporate Activities Tax. The tax is a gross receipts tax that will be used to establish the “Fund for Student Success,”...more

Morrison & Foerster LLP

California Enacts Federal Conformity Bill

The governor of California has signed AB 154, which selectively conforms the California Revenue and Taxation Code to specified provisions of the Internal Revenue Code enacted as of January 1, 2015. This is a significant...more

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