Are you sure that a trust qualifies? https://www.oregon.gov/DOR/forms/FormsPubs/schedule-or-pte-fy_101-365_2018.pdf 

To be eligible for the reduced tax rate: 

• You or your spouse must have qualifying income from a sole proprietorship, partnership, or S corporation; 

• You or your spouse must have materially participated in the business; and 

• The business must have employed at least one qualifying employee in Oregon