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SECTION 122c. ORS 316.169 is amended to read:
316.169. (1) If a lender, surety or other person who is not an employer with respect to an em-
ployee pays wages directly to the employee, or to an agent on behalf of the employee, the lender,
surety or other person shall deduct and retain from the wages, and shall be liable to this state for,
an amount equal to the amount required to be withheld from the employee’s wages by the employer
under ORS 316.167 and section 122a of this 2017 Act .
(2) A lender, surety or other person described under this section shall file a combined quarterly
tax report and make payment of the tax or assessment that is due in the time and manner prescribed
for employers under ORS 316.168.
(3) Amounts paid under this section shall be credited against the liability of the employer under
ORS 316.167 and section 122a of this 2017 Act .
(4) A lender, surety or other person described under this section shall be considered to be an
employer with respect to withholdings made under this section or required to be made under this
section for purposes of ORS 316.191, 316.197, 316.202, 316.207 and 316.212 and section 122a of this
2017 Act .
(5) The employer of an employee that receives wages from a lender, surety or other person shall
not be discharged from any liability or other obligation under ORS 316.162 to 316.221 or section
122a of this 2017 Act except as provided for in subsection (3) of this section.
SECTION 122d. ORS 316.189 is amended to read:
316.189. (1) As used in this section:
(a) “Commercial annuity” means an annuity, endowment or life insurance contract issued by an
insurance company authorized to transact insurance in the State of Oregon.
(b) “Department” means the Oregon Department of Revenue.
(c) “Designated distribution” means any distribution or payment from or under an employer de-
ferred compensation plan, an individual retirement plan or a commercial annuity. “Designated dis-
tribution” does not include any amount treated as wages as defined in ORS 316.162, the portion of
any distribution or payment that is not includable in the gross income of the recipient or any dis-
tribution or payment made under section 404(k)(2) of the Internal Revenue Code.
(d) “Employer deferred compensation plan” means any pension, annuity, profit-sharing or stock
bonus plan or other plan deferring the receipt of compensation.
(e) “Individual retirement plan” means an individual retirement account described in section
408(a) of the Internal Revenue Code or an individual retirement annuity described in section 408(b)
of the Internal Revenue Code.
(f) “Nonperiodic distribution” means any designated distribution which is not a periodic pay-
ment.
(g) “Payer” means any payer of a designated distribution doing business in or making payments
or distributions from sources in this state.
(h) “Periodic payment” means a designated distribution which is an annuity or similar periodic
payment.
(i) “Plan administrator” means a plan administrator as described in section 414(g) of the Internal
Revenue Code, who is the administrator of a plan created by an Oregon employer.
(j) “Qualified total distribution” means any designated distribution made under a retirement,
annuity or deferred compensation plan described in section 401(a), 403(a) or 457(b) of the Internal
Revenue Code, that consists of the balance to the credit of the employee, exclusive of accumulated
deductible employee contributions, made within one tax year of the recipient.
(2)(a) The payer of any periodic payment shall withhold from such payment the amount which
would be required to be withheld from such payment under ORS 316.167 or section 122a of this
2017 Act if the payment were wages paid by an employer to an employee. The time and manner
of payment of withheld amounts to the department shall be the same as that required under ORS
316.197 for withholding of income taxes from wages.
(b) The payer of any nonperiodic distribution shall withhold from such distribution an amount
determined under tables prescribed by the department.
Enrolled House Bill 2017 (HB 2017-A) Page 111
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 111. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=111. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.