In November, 2013 the Oregon Legislature approved House Bill 3601, making significant personal and corporate tax changes. One provision in the bill created an Oregon Interest Charge Domestic International Sales Corporation (IC-DISC) tax regime. IC-DISC (pronounced "icy disc") stands for interest charge domestic international sales corporation, and provides lower taxes for exporters. The following new rules applied to tax years beginning on or after January 1, 2013:

• IC-DISCs formed on or before January 1, 2014, are exempt from the corporate minimum tax.
• A 2.5 percent tax is imposed on any commission received by an IC-DISC formed on or before January 1, 2014.
• A deduction is allowed for commission payments made to an IC-DISC, and a subtraction from federal taxable income is permitted for the amount of any dividend received from an IC-DISC if the IC-DISC is formed on or before January 1, 2014.