Note: Sections 2, 3 and 5, chapter 638, Oregon Laws 2021, provide:
Sec. 2. Sections 3 and 4 of this 2021 Act are added to and made a part of ORS chapter 657. [2021 c.638 §2]
Sec. 3. (1) Notwithstanding ORS 657.430, the actual experience of the employing enterprises of an employer used to determine the tax rates applicable to the employer for calendar year 2020 shall be used to determine the tax rates applicable to the employer for calendar years 2022, 2023 and 2024.
(2) Notwithstanding ORS 657.435, if an employer’s tax rate was assigned under ORS 657.435 for calendar year 2020, the tax rate so assigned shall be the employer’s tax rate for calendar years 2022, 2023 and 2024. [2021 c.638 §3]
Sec. 5. Sections 3 and 4 of this 2021 Act are repealed on January 2, 2032. [2021 c.638 §5]