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Bill would let associations seek declaratory rulings in Oregon tax court; business groups back change
Summary
House Bill 2119 would grant associations and organizations standing to seek declaratory relief in Oregon Tax Court under specified conditions; trade and banking associations told the House Committee on Revenue the change would streamline resolution of tax questions that affect many members.
The House Committee on Revenue heard testimony on House Bill 2119 (reintroduced from 2023), which would allow associations or organizations to seek declaratory judgments in the Oregon Tax Court on tax questions that would harm their members, subject to specific standing requirements.
Representative E. Reschke, the bill sponsor, said the measure is intended to let associations obtain legal clarity “before it harms our members,” enabling trade groups to seek rulings on…
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