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With 2013 Oregon Income Tax Changes, Some Businesses Should Revisit Their Ownership Structure

by Lane Powell PC - Seattle Office

October 18, 2013

Previously published on October 16, 2013

Oregon business owners operating in the form of sole proprietorships, wholly-owned LLCs, and closely held C corporations may wish to reconsider their business structure due to upcoming changes in Oregon tax law. As a result of the so-called “Grand Bargain” enacted by the special 2013 Legislative session and signed into law on October 8, business income earned through pass-through entities such as partnerships and S corporations will potentially be taxed at lower rates starting in 2015. As a result, operating a business through a pass-through entity will become more attractive for many business owners.


The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.

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