Oregon’s leave law still applies:

COVID related federal leave and paid sick time requirements expired on December 31, 2020, but employers can still receive tax credit for voluntarily providing qualifying leave and sick time through March. Employers should review IRS tax guidance and consult with their accountant regarding how to document and record leave time for purposes of receiving tax credits. Oregon’s newly extended protected leave obligations are still in place for qualifying employers and employees – protecting leave associated with caring for dependent children home due to a school/care facility closure. Employees may also qualify for benefits through state leave programs for quarantine or isolation leave.