HB 4148 Oregon 2026R1 session
Relating to local taxation; and prescribing an effective date.
</b> </i>] <b>Allows net local transient lodging tax revenue to be used for resiliency grants for small businesses in the restaurant and lodging industry.</b> Allows city and county services for which net local transient lodging tax revenue may be used to be provided either directly by the city or county or indirectly by a special district. Changes the division of allowable uses of net local transient lodging tax revenue from at least 70 percent for tourism-related expenses and no more than 30 percent for city or county services, to at least [<i>40</i>] <b>50</b> percent and no more than [<i>60</i>]<b> 50</b> percent, respectively. Allows units of local government with restricted grandfathered local transient lodging tax regimes to take advantage of the new provisions of the Act. Establishes biennial reporting by local governments of amounts and uses of local transient lodging tax revenue<b>, the reported information to be aggregated by the Legislative Revenue Officer and submitted to the Legislative Assembly</b>.<b> Directs the Legislative Revenue Officer to conduct a study of the percentage requirements for allowable uses of local transient lodging tax revenue as amended by the Act and to submit the findings to the Legislative Assembly.</b> Takes effect on the 91st day following adjournment sine die.
Status
- Introduced
- Committee
- Floor vote
- Passed
- Enacted
Enacted — last recorded action April 13, 2026
Chapter 121, (2026 Laws): Effective date June 5, 2026.
Recorded votes
Third reading. Carried by Weber. Passed.
23 yes · 6 no · pass March 5, 2026
Third reading. Carried by Javadi, Walters. Passed.
40 yes · 12 no · pass February 25, 2026
Heard and Reported Out with Amendments
4 yes · 2 no · pass February 19, 2026
Decided by five votes or fewer.
Passage likelihood
Not enough recorded signal to estimate this bill's chances.
State-level impact
State-level impact data is not available for this bill. The source text does not contain a per-state funding formula or scored breakdown, so no figures are shown.
Official actions
- Chapter 121, (2026 Laws): Effective date June 5, 2026.
- Governor signed.
- President signed.
- Speaker signed.
- Third reading. Carried by Weber. Passed.
- Minority Report withdrawn.
- Second reading.
- Minority Recommendation: Do pass with different amendments. (Printed B-Eng. Minority)
- Recommendation: Do pass the A-Eng bill.
- Work Session held.
- Public Hearing held.
- Referred to Finance and Revenue.
- First reading. Referred to President's desk.
- Third reading. Carried by Javadi, Walters. Passed.
- Second reading.
- Recommendation: Do pass with amendments and be printed A-Engrossed.
- Work Session held.
- Work Session held.
- Public Hearing held.
- Referred to Revenue.
- First reading. Referred to Speaker's desk.