It's a solid benefit for Mom and Pop operations.
Your big, medium, or "Mom & Pop" businesses will almost certainly benefit from the economic stimulus in your community and will not be subject to the higher minimum tax.
All of your customers will have $750 more disposable income, and your business will not be subject to the 2.5% minimum tax unless your sales are over $68,493 every single day of the year.
The Oregon People's Rebate (2020) is funded by increasing the minimum tax that huge corporations pay to 2.5%. What do we mean by "huge?" The increased tax rate is only assessed to huge corporations that do more than $25 million per year in business.
The Oregon People's Rebate eliminates the S-Corp "loophole."