SB440 — Relating to a homebuilding contract exemption under corporate activity tax; prescribing an effective date.

SB440 — Relating to a homebuilding contract exemption under corporate activity tax; prescribing an effective date. · Informed CitizenrySB 440 amends the Oregon corporate activity tax (CAT) to increase the exemption amount and filing threshold for home builders. Specifically, it increases the exemption amount for persons holding a…Open in Informed Citizenry