February 6, 2026
100% bonus depreciation would be lost if state separates from 2025 federal tax bill
The Oregon Legislature has introduced an amendment to Senate Bill 1507 that disconnects Oregon from several pro-small business provisions of the 2025 federal tax bill, most notably, the 100% bonus depreciation.
NFIB Opposes Disconnecting from the 2025 Federal Tax Bill (SB 1507)
Maintaining conformity with the federal tax code could potentially provide Oregon small businesses with hundreds of millions of dollars in additional tax relief at the state level. Federal tax provisions like 100% bonus depreciation (Sec. 168k) reduce tax liability for small business owners and encourage economic development by allowing a deduction for the full purchase price of qualifying equipment and machinery in the year it is acquired and placed into service. Contact your elected officials today to stay connected to the federal tax savings!
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NFIB is a member-driven organization advocating on behalf of small and independent businesses nationwide.
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