State Tax Day - Current, S.21, Oregon—Corporate Income Tax: Tax Credit Established For Newly Chartered Banks, (Apr 23, 2026)
Oregon has enacted a corporate income tax credit for Oregon chartered de novo banks that begin operations between January 1, 2027 and January 1, 2033. The credit can offset up to $1 million in taxes annually for three consecutive years and may not exceed the tax liability of the taxpayer for the tax year. Any unused credits may be carried forward for up to three years.
Ch. 36 (H.B. 4052), Laws 2026, effective 91 days after adjournment