Relating to a deceased spousal unused exclusion amount for Oregon estate tax; prescribing an effective date.
Summary
Allows an exclusion from the Oregon taxable estate of a surviving spouse for the unused portion of exclusion that applied to the prior deceased spouse of the decedent. Applies to estates of decedents who die on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.
Bill status
in committee
1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 25, 2025
Last action Jun 28, 2025
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
4
Key actions
1
Committee
2
Jun 28, 2025
Lower · Passed
In committee upon adjournment.
lower
Feb 27, 2025
Committee
Referred to Revenue.
lower
Feb 25, 2025
Introduced
First reading. Referred to Speaker's desk.
lower
1 primary · 1 co-sponsor
Sponsors
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