HB 4078 — Creates Oregon corporate excise and income tax subtractions for amounts received in resolution of a civil action arising from wildfire.
Congress · introduced 2026-01-16
Digest: Exempts awards from and legal fees paid in wildfire suits from corporate excise and income tax. (Flesch Readability Score: 76.5). Creates Oregon corporate excise and income tax subtractions for amounts received in resolution of a civil action arising from wildfire. Creates Oregon corporate excise and income tax subtractions for wildfire-related legal fees paid by plaintiffs. Allows a taxpayer to amend a return to claim a refund for the earliest tax year in which a subtraction is allowed. Applies to declarations and executive orders issued on or after January 1, 2018, and before January 1, 2027, and to amounts received, losses incurred and legal fees paid in tax years beginning on or after January 1, 2018. Takes effect on the 91st day following adjournment sine die.
Latest action: — In House Committee
Sponsors
- Diehl, Ed (R, OR-17) — sponsor
- Girod, Fred (R, OR-9) — sponsor
- Meek, Mark (D, OR-20) — sponsor
- Gomberg, David (D, OR-10) — sponsor
- Boice, Court (R, OR-1) — cosponsor
- Breese-Iverson, Vikki (R, OR-59) — cosponsor
- Bunch, Matt (R, OR-51) — cosponsor
- Edwards, Darcey (R, OR-31) — cosponsor
- Helfrich, Jeffrey (R, OR-52) — cosponsor
- Levy, Bobby (R, OR-58) — cosponsor
- Lewis, Rick (R, OR-18) — cosponsor
- Mannix, Kevin (R, OR-21) — cosponsor
- McIntire, Emily (R, OR-56) — cosponsor
- Nosse, Rob (D, OR-42) — cosponsor
- Osborne, Virgle (R, OR-2) — cosponsor
- Owens, Mark (R, OR-60) — cosponsor
- Pham, Hai (D, OR-36) — cosponsor
- Scharf, Anna (R, OR-23) — cosponsor
- Skarlatos, Alek (R, OR-4) — cosponsor
- Yunker, Dwayne (R, OR-3) — cosponsor
- Frederick, Lew (D, OR-22) — cosponsor
- Smith, David Brock (R, OR-1) — cosponsor
- Thatcher, Kim (R, OR-11) — cosponsor
- Weber, Suzanne (R, OR-16) — cosponsor
- Cate, Jami (R, OR-11) — cosponsor
Action timeline
- · state_lower — First reading. Referred to Speaker's desk.
- · state_lower — Referred to Revenue.
- · state_lower — In committee upon adjournment.
Text versions
No text versions on file yet — same ingest as the action timeline populates these. Each version has direct links to the XML / HTML / PDF at govinfo.gov.
Who matters
Members ranked by combined influence on this bill: role (sponsor 5 / cosponsor 1), capped speech count from the Congressional Record, and recorded-vote engagement.
| # | Member | Role | Speeches | Voted | Score |
|---|---|---|---|---|---|
| 1 | Diehl, Ed (R, state_lower OR-17) | sponsor | 0 | — | 5 |
| 2 | Girod, Fred (R, state_upper OR-9) | sponsor | 0 | — | 5 |
| 3 | Gomberg, David (D, state_lower OR-10) | sponsor | 0 | — | 5 |
| 4 | Meek, Mark (D, state_upper OR-20) | sponsor | 0 | — | 5 |
| 5 | Boice, Court (R, state_lower OR-1) | cosponsor | 0 | — | 1 |
| 6 | Breese-Iverson, Vikki (R, state_lower OR-59) | cosponsor | 0 | — | 1 |
| 7 | Bunch, Matt (R, state_lower OR-51) | cosponsor | 0 | — | 1 |
| 8 | Cate, Jami (R, state_lower OR-11) | cosponsor | 0 | — | 1 |
| 9 | Edwards, Darcey (R, state_lower OR-31) | cosponsor | 0 | — | 1 |
| 10 | Frederick, Lew (D, state_upper OR-22) | cosponsor | 0 | — | 1 |
| 11 | Helfrich, Jeffrey (R, state_lower OR-52) | cosponsor | 0 | — | 1 |
| 12 | Levy, Bobby (R, state_lower OR-58) | cosponsor | 0 | — | 1 |
| 13 | Lewis, Rick (R, state_lower OR-18) | cosponsor | 0 | — | 1 |
| 14 | Mannix, Kevin (R, state_lower OR-21) | cosponsor | 0 | — | 1 |
| 15 | McIntire, Emily (R, state_lower OR-56) | cosponsor | 0 | — | 1 |
| 16 | Nosse, Rob (D, state_lower OR-42) | cosponsor | 0 | — | 1 |
| 17 | Osborne, Virgle (R, state_lower OR-2) | cosponsor | 0 | — | 1 |
| 18 | Owens, Mark (R, state_lower OR-60) | cosponsor | 0 | — | 1 |
| 19 | Pham, Hai (D, state_lower OR-36) | cosponsor | 0 | — | 1 |
| 20 | Scharf, Anna (R, state_lower OR-23) | cosponsor | 0 | — | 1 |
| 21 | Skarlatos, Alek (R, state_lower OR-4) | cosponsor | 0 | — | 1 |
| 22 | Smith, David Brock (R, state_upper OR-1) | cosponsor | 0 | — | 1 |
| 23 | Thatcher, Kim (R, state_upper OR-11) | cosponsor | 0 | — | 1 |
| 24 | Weber, Suzanne (R, state_upper OR-16) | cosponsor | 0 | — | 1 |
| 25 | Yunker, Dwayne (R, state_lower OR-3) | cosponsor | 0 | — | 1 |
Predicted vote
Aggregated from: actual roll-call votes (when present) → sponsor → cosponsor → party median (predicts YES when ≥25% of the caucus sponsored/cosponsored). Each row labels its confidence tier so you can see why a position was predicted.
0 predicted yes (0%) · 543 predicted no (100%) · 0 unknown (0%)
By party: · R: 0 yes / 277 no · D: 0 yes / 263 no · I: 0 yes / 3 no